text: 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, 2003 
  and 2002, and the related consolidated statements of income, changes in stockholders’ equity and cash flows for the years then ended. 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 audit. 
  The financial statements of Atrion Corporation and Subsidiaries as of and for the year in the period ended December 31, 2001, were audited by other auditors 
  who have ceased operations. Those auditors expressed an unqualified opinion on those financial statements in their report dated February 25, 2002. 
  
  We conducted our audits in accordance with auditing standards generally accepted in the United States of America. 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. 