Rick, With Dr Rx I was able to deduct cost of my exercise/therapy pool as medical deduction on income tax (I checked with the IRS), also lower cost of gas and electric to operate it. It is a super-duper gigantic spa and it helps physically and spiriitually. Ray ---------------------------------------------------------------------- To sign-off Parkinsn send a message to: mailto:[log in to unmask] In the body of the message put: signoff parkinsn