<html>
<head>
<title>Form S-8</title>
</head>
<body>


<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>As
filed with the Securities and Exchange Commission on May 13, 2004 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman"SIZE="1"><B>Registration No. 333-106821

</B></FONT></P><HR SIZE="4" NOSHADE COLOR="#000000" ALIGN="left">
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="5"><B>UNITED STATES <BR>SECURITIES AND EXCHANGE COMMISSION </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="3"><B>WASHINGTON, D.C. 20549 </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="5">
<B>FORM
S-8 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">
<B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="6"><B>Encore Medical Corporation
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">

<FONT FACE="Times New Roman" SIZE="1"><i>(Exact name of registrant as specified in its charter) </i></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center"> <TR>
 <TD VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1"><B>Delaware</B></FONT></TD>
 <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD>
 <TD VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1"><B>65-0572565</B></FONT>

</TD></TR> <TR>
<TD VALIGN="top" ALIGN="center" WIDTH="48%"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1"><i>(State or other jurisdiction</i></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1"><i>of incorporation or organization)</i></FONT></P></TD>
 <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD VALIGN="top" ALIGN="center" WIDTH="48%">
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><i>(I.R.S. Employer</i></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><i>Identification Number)</i></FONT></P></TD></TR> </TABLE>
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%"BORDER="0" ALIGN="center"> <TR>
<TD VALIGN="top" ALIGN="center" WIDTH="48%">
<P STYLE="margin-top:0px;margin-bottom:0px"ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>9800 Metric Blvd.</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Austin, Texas</B></FONT></P></TD>
<TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD>
 <TD VALIGN="bottom" ALIGN="center" WIDTH="48%">
<FONT FACE="Times New Roman" SIZE="1"><B>78758</B></FONT></TD></TR> <TR>
 <TD VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1"><i>(Address of principal executive offices)</i></FONT></TD>


<TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">
<i>(Zip Code)</i></FONT></TD></TR> </TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT SIZE="1">&nbsp;</FONT></P>
<P ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>
ENCORE MEDICAL CORPORATION 1997 DISTRIBUTOR<BR> ADVISORY PANEL STOCK OPTION PLAN </B><BR>

<i>(Full title of the Plan) </i></FONT></P>


 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Harry L. Zimmerman </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Executive Vice President &#150;
General Counsel </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">


<FONT FACE="Times New Roman" SIZE="1"><B>Encore Medical Corporation </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">

<FONT FACE="Times New Roman" SIZE="1"><B>9800 Metric Blvd. </B></FONT></P>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1"><B>Austin, Texas 78758 </B></FONT></P>

<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1"><B>(512) 832-9500 </B></FONT></P>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1"><i>(Name, Address, including zip code and telephone </i></FONT></P>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">

<i>number, including area code, of
agent for service) </i></FONT></P>



<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>
CALCULATION OF REGISTRATION FEE </B></FONT></P>



<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center"> <TR>
<TD VALIGN="bottom" COLSPAN="9"><HR SIZE="1" NOSHADE COLOR="#000000"></TD></TR> <TR>
<TD VALIGN="bottom" WIDTH="40%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>
Title of Securities to be Registered</B></FONT></TD>

<TD VALIGN="bottom" WIDTH="7%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Amount to be<BR>Registered</B></FONT></TD>
 <TD VALIGN="bottom" WIDTH="7%"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>

 <TD VALIGN="bottom" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">

<B>Proposed
Maximum<BR>Offering Price Per<BR>Share&sup1;</B></FONT></TD>
<TD VALIGN="bottom" WIDTH="7%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
 <TD VALIGN="bottom" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Proposed Maximum<BR>Aggregate Offering<BR>Price
&sup1;</B></FONT></TD>

<TD VALIGN="bottom" WIDTH="7%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD> <TD VALIGN="bottom" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1"><B>Amount of<BR>Registration Fee&sup1;</B></FONT></TD></TR>
 <TR>
 <TD VALIGN="bottom" COLSPAN="9"><HR SIZE="1" NOSHADE COLOR="#000000"></TD></TR>


    <TR>
 <TD VALIGN="top" WIDTH="40%"> <P STYLE="margin-left:1.00em;text-indent:-1.00em">
    <FONT FACE="Times New Roman" SIZE="1">Common Stock $0.001 par value per share</FONT></P></TD>
 <TD VALIGN="bottom"WIDTH="7%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
 <TD VALIGN="bottom" NOWRAP ALIGN="right" WIDTH="13%">
     <FONT FACE="Times New Roman" SIZE="1">1,000,000&nbsp;Shares</FONT></TD>
 <TD VALIGN="bottom" WIDTH="7%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" WIDTH="5%"><FONT FACE="Times New Roman" SIZE="1">$8.08</FONT></TD>
<TD VALIGN="bottom" WIDTH="7%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
 <TD VALIGN="bottom" ALIGN="center" WIDTH="8%">
   <FONT FACE="Times New Roman"SIZE="1">$8,080,000</FONT></TD>
<TD VALIGN="bottom" WIDTH="7%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" WIDTH="6%"><FONT FACE="Times New Roman" SIZE="1">$1,023.74</FONT></TD>

</TR>
<TR>

<TD VALIGN="bottom" COLSPAN="9"><HR SIZE="1" NOSHADE COLOR="#000000"></TD></TR> </TABLE>

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
 <TR>
<TD WIDTH="3%" VALIGN="top" ALIGN="left"> <FONT FACE="Times New Roman" SIZE="1"><sup>(1)</sup></FONT></TD>
 <TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="justify" VALIGN="top">
<FONT FACE="Times New Roman" SIZE="1">Calculated pursuant to paragraphs (c) and (h) of Rule 457, based
on the exercise price of outstanding options to purchase shares of Common Stock as scheduled below,
and $8.08 with respect to the balance of the shares being registered, using the average of the
high and low prices reported on the Nasdaq National Market on May 4, 2004.

 </FONT></TD></TR></TABLE>

<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify">&nbsp;</P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify">&nbsp;</p>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify">&nbsp;</p>

<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify">&nbsp;</p>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify">&nbsp;</p>

<HR SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>
 REGISTRATION OF ADDITIONAL SECURITIES</B></font></p>

<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify">&nbsp;</P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">

Encore Medical Corporation,  a Delaware corporation (the "Registrant")  previously registered 200,000 shares of our
common stock,  $0.001 par value per share (the &#147;Common Stock&#148;),  issuable under the Encore Medical Corporation 1997
Distributor  Advisory Panel Stock Option Plan (the "1997 Plan"),  pursuant to a registration  statement on Form S-8
(Registration  No.  333-106776)  filed on July 3, 2003 (the "Prior  Registration  Statement").  Pursuant to General
Instruction  E to Form S-8  ("General  Instruction  E"),  the  contents  of the Prior  Registration  Statement  are
incorporated  by  reference  herein,   including  the  information  incorporated  by  reference  therein,  and  the
information  required  by Part II is  omitted,  except for Items 3 and 8, which have been  updated.  On December 4,
2003,  our  stockholders  authorized the issuance of an additional  1,000,000  shares of our Common Stock under the
1997 Plan. We are  registering  the  additional  1,000,000  shares of our Common Stock issuable under the 1997 Plan
pursuant to this registration  statement (the  &#147;Registration  Statement&#148;).  As a result, the total number of shares
of common stock registered under the 1997 Plan is 1,200,000.
</font></P>

<P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>PART II
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT </B></FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px">
<FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="1"><B>
ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp; INCORPORATION OF DOCUMENTS BY REFERENCE. </B></FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:-6px">
<FONT SIZE="1">&nbsp;</FONT></P>


<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">Encore
Medical Corporation, a Delaware corporation (the &#147;Registrant&#148;) incorporates by reference into this
Registration Statement the following documents filed by the Registrant with the Securities and Exchange Commission
(the &#147;Commission&#148;): </FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:-6px">
<FONT SIZE="1">&nbsp;</FONT></P>

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0"WIDTH="100%"> <TR>

<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>

 <TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(i)</FONT></TD>
 <TD ALIGN="justify" VALIGN="top">
<FONT FACE="Times New Roman"SIZE="1">The Registrant&#146;s Annual Report on Form 10-K (File No. 000-26538) for
 the fiscal year ended December
31, 2003. </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR>
 <TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
 <TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(ii)</FONT></TD>
 <TD ALIGN="justify" VALIGN="top"><FONT FACE="Times New Roman" SIZE="1">

All other reports filed by the Registrant pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of
1934, as amended (the &#147;Exchange Act&#148;) since December 31, 2003, including the Registrant&#146;s Current Report on Form
8-K (File No. 000-26538) filed with the Commission on March 1, 2004.
</FONT></TD></TR></TABLE>
 <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P>

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
 <TR>
 <TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
 <TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">(iii)</FONT></TD>
 <TD ALIGN="justify" VALIGN="top"><FONT FACE="Times New Roman" SIZE="1">
The description of the Registrant&#146;s Common Stock contained in the Registrant&#146;s Registration Statement on Form S-1
(File No. 333-106821), filed with the Commission on July 3, 2003.</FONT></TD></TR>
</table>





<P ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">
All documents filed with the Commission pursuant to Section 13(a), 13(c), 14 and 15(d)
 of the Exchange Act subsequent to the date of this Registration Statement and prior to the filing
 of a post-effective amendment
that indicates that all securities offered have been sold or that deregisters all
 securities then remaining unsold,
shall be deemed to be incorporated herein by reference and to be a part hereof
from the date of filing of such
documents. </FONT></P>


<P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="1"><B>
ITEM 8.&nbsp;&nbsp;&nbsp;&nbsp; EXHIBITS. </B></FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:-6px">
<FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">

The following list is a list of all exhibits filed as part of this Registration Statement on
Form S-8, including those incorporated herein by reference. </FONT></P>


<P><FONT FACE="Times New Roman" SIZE="1"></FONT></P>



<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

 <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">
<TR>
<TD VALIGN="bottom" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit&nbsp;No.</B></FONT><BR>
<HR WIDTH="62" SIZE="1" NOSHADE COLOR="#000000"></TD>
 <TD VALIGN="bottom" WIDTH="9%"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
 <TD VALIGN="bottom" WIDTH="89%">

 <P STYLE="margin-top:0px;margin-bottom:0px">
<FONT FACE="Times New Roman" SIZE="1"><B>Description of Exhibit</B></FONT></P>
<HR WIDTH="123" SIZE="1" NOSHADE ALIGN="left"COLOR="#000000"></TD></TR>

<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top "WIDTH="10%"ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.1</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="81%"ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">Certificate  of
  Incorporation  of  Healthcare  Acquisition  Corp.  (presently,  Encore  Medical  Corporation,
                  referred  to  herein  as  &#147;HCAC&#148;)  (incorporated  herein  by
 reference  to  Exhibit  3.1  of the
                  Registrant&#146;s  Registration Statement on Form S-4 (File No. 333-22053),
 filed with the Commission
                  on February 19, 1997 (the &#147;Registrant&#146;s Form S-4&#148;)).


</FONT></TD></TR>

<TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top "WIDTH="2%"ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.2</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
Amendment to Certificate of Incorporation of HCAC (incorporated herein by reference to Exhibit 3.2 of the
Registrant&#146;s Registration Statement on the Registrant&#146;s Form S-4).</FONT></TD></TR>


<TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8" COLSPAN="2"></TD></TR>

<TR>
 <TD VALIGN="top"WIDTH="2%"ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.3</FONT></TD>
 <TD VALIGN="bottom" WIDTH="9%" ><FONT
SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">     Certificate of Amendment
to the Certificate of  Incorporation  of Encore Medical  Corporation  dated March 19,
                  2002  (incorporated  herein by reference to Exhibit 3.5 of the  Registrant&#146;s
  Form 10-K (File No.
                  000-26538), filed with the Commission on March 29, 2002.

</FONT></TD></TR>

 <TR>
 <TD HEIGHT="8"></TD> <TD HEIGHT="8" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.4</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
   Bylaws of HCAC (incorporated herein by reference to Exhibit 3.3 of the Registrant&#146;s Form S-4).
</FONT></TD></TR>

 <TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>

 <TR>
<TD VALIGN="top"WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.5</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%" ><FONT
SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
  Form of certificate evidencing ownership of the Common Stock of Encore Medical Corporation (incorporated
                  herein by reference to Exhibit 4.1 of the Registrant&#146;s Form S-4).
</FONT></TD></TR>
 <TR>
 <TD HEIGHT="8"></TD>

<TD HEIGHT="8"
COLSPAN="2"></TD></TR> <TR>

<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">5.1</FONT></TD>
<TD
VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
 <TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
Opinion of Winstead Sechrest &amp; Minick P.C. regarding the validity of
 the securities being registered.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">23.1</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%"
><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman"SIZE="1">
Consent of KPMG LLP.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8"
COLSPAN="2"></TD></TR> <TR>
 <TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">23.2</FONT></TD>
 <TD
VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
    Consent of Winstead Sechrest &amp; Minick P.C. (included in Exhibit 5.1).
</FONT>
</TD></TR>
 <TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8"
COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">24.1</FONT></TD>
 <TD
VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD> <TD VALIGN="bottom" WIDTH="89%">

<FONT FACE="Times New Roman" SIZE="1">Power of Attorney (contained on the signature page of this Registration Statement).</FONT></TD></TR> </TABLE>


<p Style='page-break-before:always'> <HR
SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER"> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>SIGNATURE PAGE </B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="1"><B>THE REGISTRANT </B></FONT></P>

<P
STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">Pursuant to the requirements of the
Securities Act of 1933, as amended, Encore Medical Corporation certifies that it has reasonable grounds to believe
that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City of Austin,
 State of Texas, on May 13, 2004. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P><DIV
ALIGN="right"> <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0"> <TR>
<TD VALIGN="top" COLSPAN="3"
WIDTH="91%"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="1">ENCORE MEDICAL
CORPORATION</FONT></P></TD></TR> <TR>
<TD HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
 <TD
VALIGN="top" WIDTH="7%"><FONT FACE="Times New Roman" SIZE="1">By:</FONT></TD> <TD VALIGN="bottom" WIDTH="2%" ><FONT
SIZE="1">&nbsp;</FONT></TD> <TD VALIGN="top" WIDTH="91%"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT
FACE="Times New Roman" SIZE="1">/s/&nbsp;&nbsp;Kenneth W. Davidson</FONT></P></TD></TR> <TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD> <TD VALIGN="bottom" COLSPAN="2"><HR SIZE="1" NOSHADE
COLOR="#000000"></TD></TR> <TR> <TD VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD> <TD VALIGN="bottom" WIDTH="2%"
><FONT SIZE="1">&nbsp;</FONT></TD> <TD VALIGN="bottom" WIDTH="91%"> <P STYLE="margin-top:0px;margin-bottom:0px;
margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="1">Kenneth W. Davidson</FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Chairman of the Board,</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em;
text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="1">Chief Executive Officer</FONT></P></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

<HR SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>POWER OF ATTORNEY
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify">
<FONT FACE="Times New Roman" SIZE="1">Each person whose
signature appears below authorizes Kenneth W. Davidson or Harry L. Zimmerman to execute in the name of each such
person who is then an officer or director of the Registrant, and to file any amendments to this Registration
Statement necessary or advisable to enable the Registrant to comply with the Securities Act of 1933, as amended, and
any rules, regulations and requirements of the Securities and Exchange Commission, in respect thereof, in connection
with the registration of the securities that are the subject of this Registration Statement, which amendments may
make such changes to such Registration Statement as such attorney may deem appropriate. </FONT></P>


 <P ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">Pursuant to the requirements of the
Securities Act of 1933, as amended, this Registration Statement has been signed by the
 following persons in the capacities indicated on May 13, 2004. </FONT></P>


<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center"> <TR>
 <TD
VALIGN="bottom" WIDTH="48%" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="1"><B>Signatures</B></FONT></P><HR WIDTH="60" SIZE="1" NOSHADE COLOR="#000000"></TD>
<TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD VALIGN="bottom" WIDTH="48%" ALIGN="center"> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman"
SIZE="1"><B>Title</B></FONT></P><HR WIDTH="25" SIZE="1" NOSHADE COLOR="#000000"></TD></TR> <TR>
<TD
HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">/s/ Kenneth W. Davidson</FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Kenneth W. Davidson</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Chairman of the Board, Chief Executive
Officer, Director</FONT></TD></TR> <TR>
<TD HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
<TD
VALIGN="top" WIDTH="48%">
 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em">
<FONT FACE="Times New Roman" SIZE="1">/s/ August B. Faske</FONT></P>
<HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000"ALIGN="left"> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em">
<FONT FACE="Times New Roman" SIZE="1">August B. Faske</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT
SIZE="1">&nbsp;</FONT></TD> <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">Executive Vice President - Chief Financial
Officer</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman"
SIZE="1">(Principal Accounting and Financial Officer)</FONT></P></TD></TR> <TR>
 <TD HEIGHT="16"></TD> <TD
HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="48%"> <P STYLE="margin-top:0px;margin-bottom:0px;
margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="1"></FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">John H. Abeles, M.D.</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> <TR>
 <TD
HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
 <TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">/s/ Alastair J. T. Clemow</FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Alastair J. T. Clemow</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> <TR>
 <TD
HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">/s/ Jay M. Haft</FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Jay M. Haft</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> <TR>
 <TD
HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">/s/ Joel S. Kanter</FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Joel S. Kanter</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> <TR>
 <TD
HEIGHT="16"></TD>

 <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em">
<FONT FACE="Times New Roman"
SIZE="1">/s/ Richard O. Martin</FONT></P>
<HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left">
<P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em">
<FONT FACE="Times New Roman"
SIZE="1">Richard O. Martin, Ph.D.</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> <TR> <TD
HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">/s/ Karen R. Osar</FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Karen R. Osar</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> <TR>
<TD
HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
 <TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">/s/ Zubeen Shroff</FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Zubeen Shroff</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> <TR>
<TD
HEIGHT="16"></TD> <TD HEIGHT="16" COLSPAN="2"></TD></TR> <TR>
 <TD VALIGN="top" WIDTH="48%"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">/s/ Bruce F. Wesson</FONT></P><HR WIDTH="98%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman"
SIZE="1">Bruce F. Wesson</FONT></P></TD> <TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD> <TD
VALIGN="top" ALIGN="center" WIDTH="48%"><FONT FACE="Times New Roman" SIZE="1">Director</FONT></TD></TR> </TABLE>
 <p Style='page-break-before:always'> <HR SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">



<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1"><B>INDEX TO EXHIBITS</B></FONT></P>



<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></P>




<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">
<TR>
<TD VALIGN="bottom" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit&nbsp;No.</B></FONT><BR>
<HR WIDTH="62" SIZE="1" NOSHADE COLOR="#000000"></TD>
 <TD VALIGN="bottom" WIDTH="9%"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
 <TD VALIGN="bottom" WIDTH="89%">

 <P STYLE="margin-top:0px;margin-bottom:0px">
<FONT FACE="Times New Roman" SIZE="1"><B>Description of Exhibit</B></FONT></P>
<HR WIDTH="123" SIZE="1" NOSHADE ALIGN="left"COLOR="#000000"></TD></TR>

<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top "WIDTH="10%"ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.1</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="81%"ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">Certificate  of
  Incorporation  of  Healthcare  Acquisition  Corp.  (presently,  Encore  Medical  Corporation,
                  referred  to  herein  as  &#147;HCAC&#148;)  (incorporated  herein  by
 reference  to  Exhibit  3.1  of the
                  Registrant&#146;s  Registration Statement on Form S-4 (File No. 333-22053),
 filed with the Commission
                  on February 19, 1997 (the &#147;Registrant&#146;s Form S-4&#148;)).


</FONT></TD></TR>

<TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top "WIDTH="2%"ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.2</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
Amendment to Certificate of Incorporation of HCAC (incorporated herein by reference to Exhibit 3.2 of the
Registrant&#146;s Registration Statement on the Registrant&#146;s Form S-4).</FONT></TD></TR>


<TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8" COLSPAN="2"></TD></TR>

<TR>
 <TD VALIGN="top"WIDTH="2%"ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.3</FONT></TD>
 <TD VALIGN="bottom" WIDTH="9%" ><FONT
SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">     Certificate of Amendment
to the Certificate of  Incorporation  of Encore Medical  Corporation  dated March 19,
                  2002  (incorporated  herein by reference to Exhibit 3.5 of the  Registrant&#146;s
  Form 10-K (File No.
                  000-26538), filed with the Commission on March 29, 2002.

</FONT></TD></TR>

 <TR>
 <TD HEIGHT="8"></TD> <TD HEIGHT="8" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.4</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
   Bylaws of HCAC (incorporated herein by reference to Exhibit 3.3 of the Registrant&#146;s Form S-4).
</FONT></TD></TR>

 <TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>

 <TR>
<TD VALIGN="top"WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">4.5</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%" ><FONT
SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
  Form of certificate evidencing ownership of the Common Stock of Encore Medical Corporation (incorporated
                  herein by reference to Exhibit 4.1 of the Registrant&#146;s Form S-4).
</FONT></TD></TR>
 <TR>
 <TD HEIGHT="8"></TD>

<TD HEIGHT="8"
COLSPAN="2"></TD></TR> <TR>

<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">5.1</FONT></TD>
<TD
VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
 <TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
Opinion of Winstead Sechrest &amp; Minick P.C. regarding the validity of the securities being registered.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">23.1</FONT></TD>
<TD VALIGN="bottom" WIDTH="9%"
><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman"SIZE="1">
Consent of KPMG LLP.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8"
COLSPAN="2"></TD></TR> <TR>
 <TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">23.2</FONT></TD>
 <TD
VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="1">
  Consent of Winstead Sechrest &amp; Minick P.C. (included in Exhibit 5.1).
</FONT>
</TD></TR>
 <TR>
<TD HEIGHT="8"></TD> <TD HEIGHT="8"
COLSPAN="2"></TD></TR> <TR>
<TD VALIGN="top" WIDTH="2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">24.1</FONT></TD>
 <TD
VALIGN="bottom" WIDTH="9%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD> <TD VALIGN="bottom" WIDTH="89%">

<FONT FACE="Times New Roman" SIZE="1">Power of Attorney (contained on the signature page of this Registration Statement).</FONT></TD></TR> </TABLE>

<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<HR SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>EXHIBIT 5.1 </B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">WINSTEAD SECHREST
&amp; MINICK P.C. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<FONT FACE="Times New Roman" SIZE="1">100 Congress Avenue Suite 800 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">Austin, Texas 78701 </FONT></P>

 <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">512/370-2800 PH
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman"
SIZE="1">512/370-2850 FAX </FONT></P>

<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">May 13, 2004
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman"
SIZE="1">Encore Medical Corporation </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%;
text-indent:-2%"><FONT FACE="Times New Roman" SIZE="1">9800 Metric Blvd. </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman"
SIZE="1">Austin, Texas 78758 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
SIZE="1">&nbsp;</FONT></P>

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0"
WIDTH="100%"> <TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD> <TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT
FACE="Times New Roman" SIZE="1">Re:</FONT></TD> <TD ALIGN="left" VALIGN="top">

<FONT FACE="Times New Roman"SIZE="1">
Encore Medical Corporation 1997 Distributor Advisory Panel Stock Option Plan
</FONT></TD></TR></TABLE>

<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

<P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman"
SIZE="1">Ladies and Gentlemen: </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
SIZE="1">&nbsp;</FONT></P>


 <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%" ALIGN="justify"><FONT FACE="Times New Roman"
SIZE="1">         We have  examined  the  Registration  Statement  on Form S-8 to be filed  by you with the  Securities  and
Exchange  Commission in connection  with the Encore  Medical  Corporation  1997  Distributor  Advisory  Panel Stock
Option Plan (the "Plan"),  which Registration  Statement covers the offer and sale of up to one million (1,000,000)
shares of Common  Stock,  par value $0.001 per share (the  "Shares")  of Encore  Medical  Corporation  to be issued
pursuant to stock options  granted  under the Plan.  We have also  examined  your minute books and other  corporate
records,  and have made such other  investigation  as we have  deemed  necessary  in order to render  the  opinions
expressed herein.

 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

<P
STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%" ALIGN="justify">

<FONT FACE="Times New Roman" SIZE="1">         Based on the  foregoing,  we are of the  opinion  that the  Shares,  when  issued for  legally  sufficient
consideration  under the  Delaware  General  Corporation  Law and in  accordance  with the terms of the  respective
Plans, will be legally issued, fully paid and nonassessable.
</FONT></P>

 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%" ALIGN="justify"><FONT FACE="Times New Roman"
SIZE="1">         We hereby  consent to the filing of this opinion as an exhibit to the  Registration  Statement.  In giving
such  consent,  we do not thereby  admit that we are in the  category of persons  whose  consent is required  under
Section 7 of the Securities Act of 1933, as amended.

 </FONT></P>

<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT FACE="Times New Roman"
SIZE="1">Very truly yours, </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%">
<FONT FACE="Times New Roman" SIZE="1">/s/ Winstead Sechrest &amp; Minick, P.C. </FONT></P>


<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">&nbsp;</P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center">&nbsp;</p>

<HR SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">



<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>EXHIBIT 23.1
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

 <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>
INDEPENDENT AUDITORS&#146; CONSENT</B></FONT></P>

 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>



 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">The Board of Directors and Stockholders<BR>
Encore Medical Corporation:&nbsp;</FONT></P>

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We consent to the  incorporation by reference in this  Registration  Statement on Form S-8 of Encore Medical  Corporation of our report
dated February 20, 2004 with respect to the consolidated  balance sheets of Encore Medical  Corporation as of December 31, 2003 and 2002,
and the related consolidated  statements of operations, changes in stockholders&#146; equity and cash flows
 for each of the years in the three-year period ended December 31, 2003, which
report appears in the December 31, 2003 annual report on Form 10-K of Encore Medical Corporation.</FONT></P>

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<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="justify"><FONT FACE="Times New Roman" SIZE="1">
As  discussed  in note 7 to the  consolidated  financial  statements,  the Company  adopted the  provisions  of  Statement of Financial
Accounting Standards No. 142, &#147;Goodwill and Other Intangible Assets&#148; on January 1, 2002.</font></p>

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SIZE="1">&nbsp;</FONT></P>


<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT
FACE="Times New Roman" SIZE="1">/s/ KPMG LLP </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman"
SIZE="1">Austin, Texas </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%;
text-indent:-2%"><FONT FACE="Times New Roman" SIZE="1">May 13, 2004 </FONT></P>



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[{"type": "S-8", "sequence": "1", "filename": "mays8.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 44759}]
{"company-data": {"conformed-name": "ENCORE MEDICAL CORP", "cik": "0000944763", "assigned-sic": "3842", "irs-number": "650572565", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-115540", "film-number": "04808742"}, "business-address": {"street1": "9800 METRIC BOULEVARD", "street2": "P O BOX 1900", "city": "AUSTIN", "state": "TX", "zip": "78758", "phone": "5128329500"}, "mail-address": {"street1": "9800 METRIC BOULEVARD", "street2": "P O BOX 1900", "city": "AUSTIN", "state": "TX", "zip": "78758"}, "former-company": {"former-conformed-name": "HEALTHCARE ACQUISITION CORP", "date-changed": "19950531"}}
Form S-8
As
filed with the Securities and Exchange Commission on May 13, 2004
Registration No. 333-106821
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
Encore Medical Corporation
(Exact name of registrant as specified in its charter)
Delaware
65-0572565
(State or other jurisdiction
of incorporation or organization)
(I.R.S. Employer
Identification Number)
9800 Metric Blvd.
Austin, Texas
78758
(Address of principal executive offices)
(Zip Code)
ENCORE MEDICAL CORPORATION 1997 DISTRIBUTOR
ADVISORY PANEL STOCK OPTION PLAN
(Full title of the Plan)
Harry L. Zimmerman
Executive Vice President –
General Counsel
Encore Medical Corporation
9800 Metric Blvd.
Austin, Texas 78758
(512) 832-9500
(Name, Address, including zip code and telephone
number, including area code, of
agent for service)
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be
Registered
Proposed
Maximum
Offering Price Per
Share¹
Proposed Maximum
Aggregate Offering
Price
¹
Amount of
Registration Fee¹
Common Stock $0.001 par value per share
1,000,000 Shares
$8.08
$8,080,000
$1,023.74
(1)
Calculated pursuant to paragraphs (c) and (h) of Rule 457, based
on the exercise price of outstanding options to purchase shares of Common Stock as scheduled below,
and $8.08 with respect to the balance of the shares being registered, using the average of the
high and low prices reported on the Nasdaq National Market on May 4, 2004.
REGISTRATION OF ADDITIONAL SECURITIES
Encore Medical Corporation,  a Delaware corporation (the "Registrant")  previously registered 200,000 shares of our
common stock,  $0.001 par value per share (the "Common Stock"),  issuable under the Encore Medical Corporation 1997
Distributor  Advisory Panel Stock Option Plan (the "1997 Plan"),  pursuant to a registration  statement on Form S-8
(Registration  No.  333-106776)  filed on July 3, 2003 (the "Prior  Registration  Statement").  Pursuant to General
Instruction  E to Form S-8  ("General  Instruction  E"),  the  contents  of the Prior  Registration  Statement  are
incorporated  by  reference  herein,   including  the  information  incorporated  by  reference  therein,  and  the
information  required  by Part II is  omitted,  except for Items 3 and 8, which have been  updated.  On December 4,
2003,  our  stockholders  authorized the issuance of an additional  1,000,000  shares of our Common Stock under the
1997 Plan. We are  registering  the  additional  1,000,000  shares of our Common Stock issuable under the 1997 Plan
pursuant to this registration  statement (the  "Registration  Statement").  As a result, the total number of shares
of common stock registered under the 1997 Plan is 1,200,000.
PART II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.     INCORPORATION OF DOCUMENTS BY REFERENCE.
Encore
Medical Corporation, a Delaware corporation (the "Registrant") incorporates by reference into this
Registration Statement the following documents filed by the Registrant with the Securities and Exchange Commission
(the "Commission"):
(i)
The Registrant's Annual Report on Form 10-K (File No. 000-26538) for
 the fiscal year ended December
31, 2003.
(ii)
All other reports filed by the Registrant pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of
1934, as amended (the "Exchange Act") since December 31, 2003, including the Registrant's Current Report on Form
8-K (File No. 000-26538) filed with the Commission on March 1, 2004.
(iii)
The description of the Registrant's Common Stock contained in the Registrant's Registration Statement on Form S-1
(File No. 333-106821), filed with the Commission on July 3, 2003.
All documents filed with the Commission pursuant to Section 13(a), 13(c), 14 and 15(d)
 of the Exchange Act subsequent to the date of this Registration Statement and prior to the filing
 of a post-effective amendment
that indicates that all securities offered have been sold or that deregisters all
 securities then remaining unsold,
shall be deemed to be incorporated herein by reference and to be a part hereof
from the date of filing of such
documents.
ITEM 8.     EXHIBITS.
The following list is a list of all exhibits filed as part of this Registration Statement on
Form S-8, including those incorporated herein by reference.
Exhibit No.
Description of Exhibit
4.1
Certificate  of
  Incorporation  of  Healthcare  Acquisition  Corp.  (presently,  Encore  Medical  Corporation,
                  referred  to  herein  as  "HCAC")  (incorporated  herein  by
 reference  to  Exhibit  3.1  of the
                  Registrant's  Registration Statement on Form S-4 (File No. 333-22053),
 filed with the Commission
                  on February 19, 1997 (the "Registrant's Form S-4")).
4.2
Amendment to Certificate of Incorporation of HCAC (incorporated herein by reference to Exhibit 3.2 of the
Registrant's Registration Statement on the Registrant's Form S-4).
4.3
Certificate of Amendment
to the Certificate of  Incorporation  of Encore Medical  Corporation  dated March 19,
                  2002  (incorporated  herein by reference to Exhibit 3.5 of the  Registrant's
  Form 10-K (File No.
                  000-26538), filed with the Commission on March 29, 2002.
4.4
Bylaws of HCAC (incorporated herein by reference to Exhibit 3.3 of the Registrant's Form S-4).
4.5
Form of certificate evidencing ownership of the Common Stock of Encore Medical Corporation (incorporated
                  herein by reference to Exhibit 4.1 of the Registrant's Form S-4).
5.1
Opinion of Winstead Sechrest & Minick P.C. regarding the validity of
 the securities being registered.
23.1
Consent of KPMG LLP.
23.2
Consent of Winstead Sechrest & Minick P.C. (included in Exhibit 5.1).
24.1
Power of Attorney (contained on the signature page of this Registration Statement).
SIGNATURE PAGE
THE REGISTRANT
Pursuant to the requirements of the
Securities Act of 1933, as amended, Encore Medical Corporation certifies that it has reasonable grounds to believe
that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City of Austin,
 State of Texas, on May 13, 2004.
ENCORE MEDICAL
CORPORATION
By:
/s/  Kenneth W. Davidson
Kenneth W. Davidson
Chairman of the Board,
Chief Executive Officer
POWER OF ATTORNEY
Each person whose
signature appears below authorizes Kenneth W. Davidson or Harry L. Zimmerman to execute in the name of each such
person who is then an officer or director of the Registrant, and to file any amendments to this Registration
Statement necessary or advisable to enable the Registrant to comply with the Securities Act of 1933, as amended, and
any rules, regulations and requirements of the Securities and Exchange Commission, in respect thereof, in connection
with the registration of the securities that are the subject of this Registration Statement, which amendments may
make such changes to such Registration Statement as such attorney may deem appropriate.
Pursuant to the requirements of the
Securities Act of 1933, as amended, this Registration Statement has been signed by the
 following persons in the capacities indicated on May 13, 2004.
Signatures
Title
/s/ Kenneth W. Davidson
Kenneth W. Davidson
Chairman of the Board, Chief Executive
Officer, Director
/s/ August B. Faske
August B. Faske
Executive Vice President - Chief Financial
Officer
(Principal Accounting and Financial Officer)
John H. Abeles, M.D.
Director
/s/ Alastair J. T. Clemow
Alastair J. T. Clemow
Director
/s/ Jay M. Haft
Jay M. Haft
Director
/s/ Joel S. Kanter
Joel S. Kanter
Director
/s/ Richard O. Martin
Richard O. Martin, Ph.D.
Director
/s/ Karen R. Osar
Karen R. Osar
Director
/s/ Zubeen Shroff
Zubeen Shroff
Director
/s/ Bruce F. Wesson
Bruce F. Wesson
Director
INDEX TO EXHIBITS
Exhibit No.
Description of Exhibit
4.1
Certificate  of
  Incorporation  of  Healthcare  Acquisition  Corp.  (presently,  Encore  Medical  Corporation,
                  referred  to  herein  as  "HCAC")  (incorporated  herein  by
 reference  to  Exhibit  3.1  of the
                  Registrant's  Registration Statement on Form S-4 (File No. 333-22053),
 filed with the Commission
                  on February 19, 1997 (the "Registrant's Form S-4")).
4.2
Amendment to Certificate of Incorporation of HCAC (incorporated herein by reference to Exhibit 3.2 of the
Registrant's Registration Statement on the Registrant's Form S-4).
4.3
Certificate of Amendment
to the Certificate of  Incorporation  of Encore Medical  Corporation  dated March 19,
                  2002  (incorporated  herein by reference to Exhibit 3.5 of the  Registrant's
  Form 10-K (File No.
                  000-26538), filed with the Commission on March 29, 2002.
4.4
Bylaws of HCAC (incorporated herein by reference to Exhibit 3.3 of the Registrant's Form S-4).
4.5
Form of certificate evidencing ownership of the Common Stock of Encore Medical Corporation (incorporated
                  herein by reference to Exhibit 4.1 of the Registrant's Form S-4).
5.1
Opinion of Winstead Sechrest & Minick P.C. regarding the validity of the securities being registered.
23.1
Consent of KPMG LLP.
23.2
Consent of Winstead Sechrest & Minick P.C. (included in Exhibit 5.1).
24.1
Power of Attorney (contained on the signature page of this Registration Statement).
EXHIBIT 5.1
WINSTEAD SECHREST
& MINICK P.C.
100 Congress Avenue Suite 800
Austin, Texas 78701
512/370-2800 PH
512/370-2850 FAX
May 13, 2004
Encore Medical Corporation
9800 Metric Blvd.
Austin, Texas 78758
Re:
Encore Medical Corporation 1997 Distributor Advisory Panel Stock Option Plan
Ladies and Gentlemen:
We have  examined  the  Registration  Statement  on Form S-8 to be filed  by you with the  Securities  and
Exchange  Commission in connection  with the Encore  Medical  Corporation  1997  Distributor  Advisory  Panel Stock
Option Plan (the "Plan"),  which Registration  Statement covers the offer and sale of up to one million (1,000,000)
shares of Common  Stock,  par value $0.001 per share (the  "Shares")  of Encore  Medical  Corporation  to be issued
pursuant to stock options  granted  under the Plan.  We have also  examined  your minute books and other  corporate
records,  and have made such other  investigation  as we have  deemed  necessary  in order to render  the  opinions
expressed herein.
Based on the  foregoing,  we are of the  opinion  that the  Shares,  when  issued for  legally  sufficient
consideration  under the  Delaware  General  Corporation  Law and in  accordance  with the terms of the  respective
Plans, will be legally issued, fully paid and nonassessable.
We hereby  consent to the filing of this opinion as an exhibit to the  Registration  Statement.  In giving
such  consent,  we do not thereby  admit that we are in the  category of persons  whose  consent is required  under
Section 7 of the Securities Act of 1933, as amended.
Very truly yours,
/s/ Winstead Sechrest & Minick, P.C.
EXHIBIT 23.1
INDEPENDENT AUDITORS' CONSENT
The Board of Directors and Stockholders
Encore Medical Corporation:
We consent to the  incorporation by reference in this  Registration  Statement on Form S-8 of Encore Medical  Corporation of our report
dated February 20, 2004 with respect to the consolidated  balance sheets of Encore Medical  Corporation as of December 31, 2003 and 2002,
and the related consolidated  statements of operations, changes in stockholders' equity and cash flows
 for each of the years in the three-year period ended December 31, 2003, which
report appears in the December 31, 2003 annual report on Form 10-K of Encore Medical Corporation.
As  discussed  in note 7 to the  consolidated  financial  statements,  the Company  adopted the  provisions  of  Statement of Financial
Accounting Standards No. 142, "Goodwill and Other Intangible Assets" on January 1, 2002.
/s/ KPMG LLP
Austin, Texas
May 13, 2004