Kinetic Concepts Inc – ‘10-K’ for 12/31/96 – EX-23

As of:  Friday, 3/28/97   ·   For:  12/31/96   ·   Accession #:  831967-97-5   ·   File #:  1-09913   ·   Correction:  This Filing was Corrected by the SEC on 5/6/97. ®

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         31±   142K 
 2: EX-10       Material Contract                                      6±    30K 
 3: EX-10       Material Contract                                      4±    18K 
 4: EX-11       Statement re: Computation of Earnings Per Share        2±     9K 
 5: EX-13       Annual or Quarterly Report to Security Holders        55±   225K 
 6: EX-16       Letter re: Change in Certifying Accountant             1      7K 
 7: EX-22       Published Report Regarding Matters Submitted to a      2±    10K 
                          Vote of Security Holders                               
 8: EX-23       Consent of Experts or Counsel                          1      8K 
 9: EX-27       Financial Data Schedule (Pre-XBRL)                     1      7K 

EX-23   —   Consent of Experts or Counsel

Exhibit 23.1                                                                    

Independent Auditors' Consent         

The Board of Directors                                                          
Kinetic Concepts, Inc.:                                                         

We consent to incorporation by reference in the Registration                    
Statements  (No. 33-26673 and No. 33-26674) on Form  S-8  of                    
Kinetic  Concepts, Inc. and subsidiaries (the "Company")  of                    
our   report  dated  February  5,  1997,  relating  to   the                    
consolidated  balance sheets of the Company as  of  December                    
31,  1996  and 1995, and the related consolidated statements                    
of  earnings, shareholders' equity, and cash flows for  each                    
of  the  years  in the three-year period ended December  31,                    
1996,  which  report appears in the 1996  annual  report  to                    
shareholders  which  is incorporated  by  reference  in  the                    
December 31, 1996 annual report on Form 10-K of the  Company                    
and  our  report  dated February 5, 1997,  relating  to  the                    
related  financial statement schedule as of and for each  of                    
the  years in the three-year period ended December 31, 1996,                    
which  report appears in the December 31, 1996 annual report                    
on Form 10-K of the Company.                                                    

Our  report  refers to  a change in the method  of  applying                    
overhead to inventory in 1994.                                                  

  /s/ KPMG PEAT  MARWICK LLP
 -------------------------
     KPMG Peat Marwick LLP

San Antonio, Texas                                                              
March 27, 1997                                                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing		Date		Other Filings
Corrected on:		5/6/97
Filed on:		3/28/97		S-8
		3/27/97		DEF 14A
		2/5/97
For Period End:		12/31/96
		12/31/95		10-K,  DEF 14A
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