EXHIBIT 12



HEALTHTRONICS, INC. AND SUBSIDIARIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

FOR THE YEARS ENDED DECEMBER 31, 2004, 2003,
2002, 2001 and 2000



|                                                               |  |                          |        |      |   |        |  |      |        |  |      |         |   |  |   |        |  
|-------------------------------------------------------------- |  | ------------------------ | ------ | ---- | - | ------ |  | ---- | ------ |  | ---- | ------- | - |  | - | ------ | -
|                                                               |  | Years Ended December 31, |       
|($ in thousands)                                               |  | 2004                     |        | 2003 |   | 2002   |  | 2001 |        |  | 2000 |        
|Income (loss) before income taxes and after minority interests |  | $                        | 1,248  |      | $ | 8,890  |  | $    | 795    |  | $    | (22,979 | ) |  | $ | 17,383 |  
|                                                               |  |                          |        |      |  
|Undistributed equity income                                    |  |                          |       |      |   |       |  |      |       |  |      | (271    | ) |  |   | (274   | )
|                                                               |  |                          |        |      |  
|Minority interest income of subsidiaries with fixed charges    |  |                          | 15,989 |      |   | 10,996 |  |      | 8,910  |  |      | 9,350   |   |  |   | 11,684 |  
|                                                               |  |                          |        |      |   |        |  |      |        |  |      |         |   |  |   |        |  
|Adjusted earnings                                              |  |                          | 17,237 |      |   | 19,886 |  |      | 9,705  |  |      | (13,900 | ) |  |   | 28,793 |  
|                                                               |  |                          |        |      |   |        |  |      |        |  |      |         |   |  |   |        |  
|Interest on debt                                               |  |                          | 9,778  |      |   | 8,991  |  |      | 9,697  |  |      | 10,983  |   |  |   | 10,563 |  
|                                                               |  |                          |        |      |  
|Debt issuance costs                                            |  |                          |       |      |   | 257    |  |      | 1,069  |  |      | 163     |   |  |   | 173    |  
|                                                               |  |                          |        |      |   |        |  |      |        |  |      |         |   |  |   |        |  
|Total fixed charges                                            |  |                          | 9,778  |      |   | 9,248  |  |      | 10,766 |  |      | 11,146  |   |  |   | 10,736 |  
|                                                               |  |                          |        |      |   |        |  |      |        |  |      |         |   |  |   |        |  
|Total available earnings before fixed charges                  |  | $                        | 27,015 |      | $ | 29,134 |  | $    | 20,471 |  | $    | (2,754  | ) |  | $ | 39,529 |  
|                                                               |  |                          |        |      |   |        |  |      |        |  |      |         |   |  |   |        |  
|Ratio                                                          |  |                          | 2.8    |      |   | 3.2    |  |      | 1.9    |  |      | (0.2    | ) |  |   | 3.7    |  
|                                                               |  |                          |        |      |   |        |  |      |        |  |      |         |   |  |   |        |