text: Grant Thornton LLP 
  Dallas, Texas 
  February 13, 2004 
  
  *This is a copy of the audit report previously issued by Arthur Andersen LLP in connection with Atrion Corporation and Subsidiaries Annual Report*
  *for the year ended December 31, 2001. This audit report has not been reissued by Arthur Andersen LLP in connection with this Annual Report. The*
  *consolidated balance sheets as of December 31, 2001 and 2000 and the consolidated statements of income and cash flows for the years ended*
  *December 31, 2000 and 1999 referred to in this report have not been included in the accompanying financial statements.*
  
  To the Stockholders and the Board of Directors of Atrion Corporation: 
  
  We have audited the accompanying consolidated balance sheets of Atrion Corporation (a Delaware corporation) and subsidiaries as of December 31, 2001 
  and 2000 and the related consolidated statements of income and cash flows for each of the three years in the period ended December 31, 2001. These financial 
  statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. 
  
  We conducted our audits in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perform the audit 
  to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence 
  supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made 
  by management as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. 