AUDITOR'S REPORT ON REVIEW OF INTERIM FINANCIAL STATEMENTS


TO  	THE SHAREHOLDERS AND THE BOARD OF DIRECTORS OF
	MAHACHAI HOSPITAL PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES

		I have reviewed the accompanying consolidated balance sheets as at March 
31, 2003,  the related consolidated statements of income, of changes in shareholders' equity, 
of retained earnings and of cash flows for the three-month periods ended March 31, 2003 and 
2002 of Mahachai Hospital Public Company Limited and its subsidiaries and also reviewed the 
balance sheet as at March 31, 2003, the related statements of income, of changes in 
shareholders' equity, of retained earnings and of cash flows of the three-month periods ended 
March 31, 2003 and 2002 of Mahachai Hospital Public Company Limited.   The accuracy and 
thoroughness of these financial statements are the responsibility of the Company's 
management.   My duty is to issue a report on these documents based on my review.

		I conducted my review in accordance with the auditing standards applicable to 
review engagement.   Those standards require that I plan and perform the review to obtain 
moderate assurance as to whether the financial statements are free of material misstatement.   
A review has limited primarily to inquiries of Company's personnel and analytical procedures 
applied to financial data and thus provides less assurance than an examination in accordance 
with generally accepted auditing standards.   Therefore, I do not express such an opinion to 
the reviewed financial statements.

		Based on my review, I am not aware of any material modifications that should 
be made to the accompanying financial statements for them to be in conformity with generally 
accepted accounting principles.

		






AUDITOR'S REPORT ON REVIEW OF INTERIM FINANCIAL STATEMENTS  (Cont.)  - 2 


I have audited The consolidated financial statements for the year ended 
December 31, 2002 of Mahachai Hospital Public Company Limited and its subsidiaries and the 
financial statements of Mahachai Hospital public Company Limited for the year ended 
December 31, 2002 with generally accepted auditing standards whose report there-on dated 
February 15, 2003 expressed an unqualified opinion.  The balance sheet and the consolidated 
balance sheet as at December 31, 2001 presented herewith for  comparative purpose are 
integral parts of the financial statements, I have audited and reported therein.  
I have not employed any other audit procedures subsequent to the reporting 
date.



( Mr. Sevi  Viwatpanachati )
Certified Public Accountant (Thailand) 2219

PITISEVI & COMPANY
8/4  Floor 1st,3rd  Soi Viphavadee
Chatuchak   Bangkok	

May  3,  2003
