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**REPORT  OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

 To the Board of  Directors of Medicure Inc.

We have audited Medicure  Inc. ("the Company")'s internal control over financial reporting as  of May 31, 2008 based on the criteria  established in Internal Control—Integrated Framework issued by the Committee of  Sponsoring Organizations of the Treadway Commission (COSO). The Company's management is responsible for  maintaining effective internal control over financial reporting and for its  assessment of the effectiveness of internal control over financial reporting  included in the accompanying Management’s Annual Report on Internal Control  over Financial Reporting. Our responsibility is to express an opinion the  Company's internal control over financial reporting based on our audit.

 We conducted our audit  in accordance with the standards of the Public Company Accounting Oversight  Board (United States).  Those standards require that we plan and perform the audit to obtain reasonable  assurance about whether effective internal control over financial reporting was  maintained in all material respects. Our audit included obtaining an  understanding of internal control over financial reporting, assessing the risk  that a material weakness exists, and testing and evaluating the design and  operating effectiveness of internal control based on the assessed risk. Our  audit also included performing such other procedures as we considered necessary  in the circumstances. We believe that our audit provides a reasonable basis for  our opinion.

 A company's internal  control over financial reporting is a process designed to provide reasonable  assurance regarding the reliability of financial reporting and the preparation  of financial statements for external purposes in accordance with generally  accepted accounting principles. A company's internal control over financial  reporting includes those policies and procedures that (1) pertain to the  maintenance of records that, in reasonable detail, accurately and fairly  reflect the transactions and dispositions of the assets of the company; (2)  provide reasonable assurance that transactions are recorded as necessary to  permit preparation of financial statements in accordance with generally  accepted accounting principles, and that receipts and expenditures of the  company are being made only in accordance with authorizations of management and  directors of the company; and (3) provide reasonable assurance regarding  prevention or timely detection of unauthorized acquisition, use, or disposition  of the company's assets that could have a material effect on the financial  statements. 

 Because of its  inherent limitations, internal control over financial reporting may not prevent  or detect misstatements. Also, projections of any evaluation of effectiveness  to future periods are subject to the risk that controls may become inadequate  because of changes in conditions, or that the degree of compliance with the  policies or procedures may deteriorate.

 A material weakness is a deficiency, or a  combination of deficiencies, in internal control over financial reporting, such  that there is a reasonable possibility that a material misstatement of the  company’s annual or interim financial statements will not be prevented or  detected on a timely basis. A material weakness related to the lack of sufficient personnel with an  appropriate level of technical accounting knowledge, experience, and training  in the application of United States GAAP has been identified and  included in management’s assessment.  We also have audited, in accordance with the  standards of the Public Company Accounting Oversight Board (United States), the  consolidated balance sheets of  Medicure Inc. and subsidiaries as of May 31, 2008 and 2007 and the related  consolidated statements of operations and comprehensive loss, shareholders’  equity (deficiency) and cash flows for each of the years in the three-year  period ended May 31, 2008. This material weakness was considered in determining  the nature, timing, and extent of audit tests applied in our audit of the 2008 consolidated financial statements,  and this report does not affect our report dated August 26, 2008, which  expressed an unqualified opinion  on those consolidated financial  statements.

 In our opinion, because of the effect of  the aforementioned material weakness on the achievement of the objectives of  the control criteria, the Company has not maintained effective internal control  over financial reporting as of May 31, 2008, based on criteria established in Internal Control—Integrated Framework  issued by the Committee of Sponsoring Organizations of the Treadway Commission.

/s/ KPMG LLP  Chartered Accountants

Winnipeg, CanadaAugust 26, 2008

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