EXHIBIT 12.1

Lincare Holdings Inc.

Computation of Ratio of Earnings to Fixed Charges

(In thousands, except ratios)



|                                                                                    |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|----------------------------------------------------------------------------------- |  | ------------------------------ | ------- | ---- | - | ------- |  | ---- | ------- | ---- | - | ------- |  | - | -------
|                                                                                    |  | FOR THE YEAR ENDEDDECEMBER 31,
|                                                                                    |  | 2008                           |         | 2007 |   | 2006    |  | 2005 |         | 2004
|EARNINGS AVAILABLE TO COVER FIXED CHARGES:                                          |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Income (loss) from continuing operations before income taxes and minority interests |  | $                              | 381,268 |      | $ | 360,668 |  | $    | 339,843 |      | $ | 343,066 |  | $ | 440,403
|Add:                                                                                |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Fixed charges deducted from earnings (see below)                                    |  |                                | 44,733  |      |   | 47,234  |  |      | 29,007  |      |   | 29,721  |  |   | 32,914 
|                                                                                    |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|                                                                                    |  |                                |         |      |  
|Earnings available to cover fixed charges                                           |  | $                              | 426,001 |      | $ | 407,902 |  | $    | 368,850 |      | $ | 372,787 |  | $ | 473,317
|                                                                                    |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|                                                                                    |  |                                |         |      |  
|FIXED CHARGES:                                                                      |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Interest expense, including amounts in operating expense                            |  | $                              | 21,185  |      | $ | 20,837  |  | $    | 8,982   |      | $ | 11,694  |  | $ | 16,270 
|Amortized indebtedness                                                              |  |                                | 2,735   |      |   | 5,706   |  |      | 953     |      |   | 738     |  |   | 785    
|Interest within rent expense                                                        |  |                                | 20,813  |      |   | 20,691  |  |      | 19,072  |      |   | 17,289  |  |   | 15,859 
|                                                                                    |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Fixed charges                                                                       |  | $                              | 44,733  |      | $ | 47,234  |  | $    | 29,007  |      | $ | 29,721  |  | $ | 32,914 
|                                                                                    |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|                                                                                    |  |                                |         |      |  
|RATIO OF EARNINGS TO FIXED CHARGES                                                  |  |                                | 9.52    |      |   | 8.64    |  |      | 12.72   |      |   | 12.54   |  |   | 14.38  
|                                                                                    |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |