text: As discussed above, the financial statements of Atrion Corporation and Subsidiaries as of December 31, 2001, and for the year then ended were audited by 
  other auditors who have ceased operations. As described in Note 2, these financial statements have been revised to include the transitional disclosures required 
  by Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets, which was adopted by the Company as of January 1, 2002. Our 
  audit procedures with respect to the disclosures in Note 2 with respect to 2001 included agreeing the previously reported net income to the previously issued 
  financial statements and the adjustments to reported net income representing amortization expense (including any related tax effects) recognized in those 
  periods related to goodwill to the Company’s underlying records obtained from management. We also tested the mathematical accuracy of the reconciliation 
  of adjusted net income to reported net income, and the related income-per-share amounts. In our opinion, the disclosures for 2001 in Note 2 are appropriate. 
  However, we were not engaged to audit, review, or apply any procedures to the 2001 financial statements of the Company other than with respect to such 
  disclosures and, accordingly, we do not express an opinion or any other form of assurance on the 2001 financial statements taken as a whole. 