Exhibit 12.1



Ratio of Earnings to Fixed Charges



Rotech Healthcare Inc. and Subsidiaries

(dollars in thousands)



|                                                              |  |                         |        |   |                                   |   |        |                                     |  |   |                            |   |  |   |          |       |  |   |        |   |  |   |        |  
|------------------------------------------------------------- |  | ----------------------- | ------ | - | --------------------------------- | - | ------ | ----------------------------------- |  | - | -------------------------- | - |  | - | -------- | ----- |  | - | ------ | - |  | - | ------ | -
|                                                              |  | Predecessor Company     |        |   | Successor Company                 |  
|                                                              |  | Year Ended December 31, |        |   | Three Months Ended March 31, 2002 |   |        | Nine Months Ended December 31, 2002 |  |   | Year EndedDecember 31,2003 |  
|                                                              |  | 1999                    |        |   | 2000                              |   |        | 2001                                |  |   |                            |  
|Ratio of Earnings to fixed charges                            |  |                         |        |   |                                   |   |        |                                     |  |   |                            |   |  |   |          |       |  |   |        |   |  |   |        |  
|Pretax income (loss) from continuing operations               |  | $                       | 71,151 |   |                                   | $ | 3,314  |                                     |  | $ | 40,030                     |   |  | $ | (153,944 | )     |  | $ | 24,775 |   |  | $ | 15,217 |  
|Add Fixed charges                                             |  |                         | 8,363  |   |                                   |   | 8,251  |                                     |  |   | 7,832                      |   |  |   | 1,900    |       |  |   | 40,333 |   |  |   | 50,171 |  
|                                                              |  |                         |        |   |                                   |   |        |                                     |  |   |                            |   |  |   |          |       |  |   |        |   |  |   |        |  
|Total Earnings (Loss) (A)                                     |  | $                       | 79,514 |   |                                   | $ | 11,565 |                                     |  | $ | 47,862                     |   |  | $ | (152,044 | )     |  | $ | 65,108 |   |  | $ | 65,388 |  
|                                                              |  |                         |        |   |                                   |   |        |                                     |  |   |                            |   |  |   |          |       |  |   |        |   |  |   |        |  
|Interest Expense                                              |  | $                       | 490    |   |                                   | $ | 108    |                                     |  | $ | 74                         |   |  | $ | 14       |       |  | $ | 33,556 |   |  | $ | 42,056 |  
|Estimate of the interest within rental expense (33% of total) |  |                         | 7,873  |   |                                   |   | 8,143  |                                     |  |   | 7,758                      |   |  |   | 1,886    |       |  |   | 6,777  |   |  |   | 8,115  |  
|                                                              |  |                         |        |   |                                   |   |        |                                     |  |   |                            |   |  |   |          |       |  |   |        |   |  |   |        |  
|Total Fixed Charges (B)                                       |  | $                       | 8,363  |   |                                   | $ | 8,251  |                                     |  | $ | 7,832                      |   |  | $ | 1,900    |       |  | $ | 40,333 |   |  | $ | 50,171 |  
|                                                              |  |                         |        |   |                                   |   |        |                                     |  |   |                            |   |  |   |          |       |  |   |        |   |  |   |        |  
|Ratio (A/B)                                                   |  |                         | 9.51   | x |                                   |   | 1.40   | x                                   |  |   | 6.11                       | x |  |   | (80.03   | )x(1) |  |   | 1.61   | x |  |   | 1.30   | x
|                                                              |  |                         |        |   |                                   |   |        |                                     |  |   |                            |   |  |   |          |       |  |   |        |   |  |   |        |  



| | (1) |  | The dollar amount of the deficiency for the three months ended March 31, 2002 was $153,944. Such amount includes approximately $153,197 of reorganization expense to write-down the
Predecessors assets to fair market value.
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