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IPS HEALTH CARE ANNOUNCES QUARTERLY EARNINGS

 IPS HEALTH CARE ANNOUNCES QUARTERLY EARNINGS
 IRVINE, Calif., Dec. 16 /PRNewswire/ -- IPS Health Care, Inc.


(NASDAQ: IPSI), today announced unaudited results for the quarter ended Oct. 31, 1991.
 IPS HEALTH CARE
 Three months ended Oct. 31: 1991 1990
 Revenues $3,328,390 $2,547,979
 Earnings before income taxes
 and minority interest 186,554 (143,450)
 Provision (benefit) for income taxes 72,432 (54,998)
 Minority interest (10,646) (17,041)
 Net earnings 103,476 (105,493)
 Net earnings per common and common
 equivalent share $.03 ($.06)
 Weighted average no. of shares outstanding 3,236,792 2,000,000
 Six months ended Oct. 31: 1991 1990
 Revenues 6,316,774 4,544,548
 Earnings before income taxes
 and minority interest 440,450 (140,813)
 Provision (benefit) for income taxes 183,454 (53,502)
 Minority interest 29,017 (46,637)
 Net earnings 286,013 (133,948)
 Net earnings per common and common
 equivalent share $.09 ($.08)
 Weighted average no. of shares outstanding 3,286,299 2,000,000
 IPS Health Care, Inc., is a medical technical service company which primarily provides mobile and fixed site Magnetic Resonance Imaging (MRI) services to health care providers and their patients.
 -0- 12/15/91
 /CONTACT: Chris D. Dahl of IPS, 714-251-1300/
 (IPSI) CO: IPS Health Care, Inc. ST: California IN: HEA SU: ERN


TS-MA -- NY005 -- 2658 12/15/91 14:20 EST
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Date:Dec 15, 1991
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