Exhibit 12.1

Ratio of Earnings to Fixed Charges

Rotech Healthcare Inc.

(In thousands)



|                                               |  |                         |         |   |      |   |          |       |  |      |        |      |   |         |  |   |       
|---------------------------------------------- |  | ----------------------- | ------- | - | ---- | - | -------- | ----- |  | ---- | ------ | ---- | - | ------- |  | - | ------
|                                               |  | Year Ended December 31,
|                                               |  | 2007                    |         |   | 2006 |   |          | 2005  |  | 2004 |        | 2003
|Ratio of Earnings to fixed charges             |  |                         |         |   |      |   |          |       |  |      |        |      |   |         |  |   |       
|Pretax (loss) earnings                         |  | $                       | (50,823 | ) |      | $ | (572,907 | )     |  | $    | 9,159  |      | $ | 63,574  |  | $ | 15,338
|Add:                                           |  |                         |         |   |      |   |          |       |  |      |        |      |   |         |  |   |       
|Fixed charges                                  |  |                         | 58,548  |   |      |   | 46,178   |       |  |      | 41,039 |      |   | 41,253  |  |   | 49,999
|                                               |  |                         |         |   |      |   |          |       |  |      |        |      |   |         |  |   |       
|Total earnings (loss)(A)                       |  | $                       | 7,725   |   |      | $ | (526,729 | )     |  | $    | 50,198 |      | $ | 104,827 |  | $ | 65,337
|                                               |  |                         |         |   |      |   |          |       |  |      |        |      |   |         |  |   |       
|Interest expense                               |  | $                       | 48,836  |   |      | $ | 36,907   |       |  | $    | 32,694 |      | $ | 33,967  |  | $ | 41,884
|Estimate of the interest within rental expense |  |                         | 9,712   |   |      |   | 9,271    |       |  |      | 8,345  |      |   | 7,286   |  |   | 8,115 
|                                               |  |                         |         |   |      |   |          |       |  |      |        |      |   |         |  |   |       
|Total fixed charges(B)                         |  | $                       | 58,548  |   |      | $ | 46,178   |       |  | $    | 41,039 |      | $ | 41,253  |  | $ | 49,999
|                                               |  |                         |         |   |      |   |          |       |  |      |        |      |   |         |  |   |       
|Ratio (A/B)                                    |  |                         | 0.13x   |   |      |   | (11.41   | )x(1) |  |      | 1.22x  |      |   | 2.54x   |  |   | 1.31x 



|(1) | Earnings for the year ended December 31, 2006 were inadequate to cover fixed charges. The coverage deficiency was $572,907.
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