CORAM HEALTHCARE CORP
10-Q/A, 1997-06-09
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<PAGE>   1
=============================================================================== 
 
                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
 
                            ------------------------
 
                                  FORM 10-Q/A
   
                                AMENDMENT NO. 2
    
                            ------------------------
(MARK ONE)
/X/             QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
 
                  OR THE QUARTERLY PERIOD ENDED JUNE 30, 1996
 
                                       OR
 
/ /            TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
 
             FOR THE TRANSITION PERIOD FROM           TO
                         COMMISSION FILE NUMBER 2-44197
 
                          CORAM HEALTHCARE CORPORATION
             (Exact name of registrant as specified in its charter)
 
<TABLE>
<S>                                           <C>
                   DELAWARE                                     33-0615337
       (State or other jurisdiction of                       (I.R.S. Employer
        incorporation or organization)                     Identification No.)

           1125 SEVENTEENTH STREET                                80202
                  SUITE 1500                                    (Zip Code)
                  DENVER, CO
   (Address of principal executive offices)
</TABLE>
 
              Registrant's telephone number, including area code:
                                 (303) 292-4973
 
                            ------------------------
 

     INDICATE BY CHECK MARK WHETHER THE REGISTRANT (1) HAS FILED ALL REPORTS
REQUIRED TO BE FILED BY SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF
1934 DURING THE PRECEDING 12 MONTHS (OR FOR SUCH SHORTER PERIOD THAT THE
REGISTRANT WAS REQUIRED TO FILE SUCH REPORTS), AND (2) HAS BEEN SUBJECT TO SUCH
FILING REQUIREMENTS FOR THE PAST 90 DAYS.  YES /X/     NO / /
 
   
     THE NUMBER OF SHARES OUTSTANDING OF THE REGISTRANT'S COMMON STOCK, $.001
PAR VALUE, AS OF JUNE 5, 1996 WAS 44,180,725.
    
 
=============================================================================== 
<PAGE>   2
   
This Form 10-Q/A, Amendment No. 2 adds Exhibit B to the Exclusive Distribution
Agreement - Healthcare Products and Biomedical Equipment and Services Agreement
between Medical Specialties Distributors, Inc. ("MSD") and the Company, dated as
of June 1, 1996, which was filed as Exhibit No. 10.1 to the Form 10-Q, and
modifies the material which is redacted due to its confidential nature contained
in Schedule 1 to the Medical Specialties Master Service Agreement between MSD
and the Company, dated as of June 1, 1996, which was filed as Exhibit 10.2 to
the Form 10-Q.
    



<PAGE>   3
   
    
 
ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K
 
     (A) Exhibits
 
   
<TABLE>
<CAPTION>
      EXHIBIT
       NUMBER                                      DESCRIPTION
- -------------------- ------------------------------------------------------------------------
<C>                  <S>
        10.1         -- Exclusive Distribution Agreement -- Healthcare Products and
                        Biomedical Equipment and Services Agreement between Medical
                        Specialties Distributors, Inc. ("MSD") and Coram, dated as of June 1,
                        1996.
        10.2         -- Medical Specialties Master Service Agreement between MSD and Coram,
                        dated as of June 1, 1996.
        10.3         -- Medical Specialties Master Rental Agreement between MSD and Coram,
                        dated as of June 1, 1996.
       *10.4         -- Coram Healthcare Litigation Memorandum of Understanding between all
                        parties to In re Coram Healthcare Corp. Securities Litigation, Master
                        Filed No. 95-N-2074 and Shevde v. Sweeney et al., Civil Action No.
                        96-N-722, dated as of August 5, 1996.
       *27           -- Financial Data Schedule
       *99.1         -- Seventh Amendment to Credit Agreement Dated as of July 3, 1996.
</TABLE>
    

*(B) Reports on Form 8-K
 
     On July 12, 1996, the Company filed a current report on Form 8-K reporting
an Amendment to 9% Subordinated Convertible Debenture and Notice of Conversion
dated as of June 30, 1996, entered into with each of the holders of the
Company's outstanding 9% Subordinated Convertible Debentures due June 30, 1996.
 
* Previously Filed.
 
<PAGE>   4
 
                                   SIGNATURES
 
     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
 
                                            CORAM HEALTHCARE CORPORATION
 
                                            By: /s/  RICHARD M. SMITH
                                               ---------------------------------
                                                Richard M. Smith
                                                Chief Financial Officer
 
   
June 6, 1997 
    
 
<PAGE>   5
   
                                EXHIBIT INDEX
<TABLE>
<CAPTION>
      EXHIBIT
       NUMBER                                      DESCRIPTION
- -------------------- ------------------------------------------------------------------------
<C>                  <S>
        10.1         -- Exclusive Distribution Agreement -- Healthcare Products and
                        Biomedical Equipment and Services Agreement between Medical
                        Specialties Distributors, Inc. ("MSD") and Coram, dated as of June 1,
                        1996.*
        10.2         -- Medical Specialties Master Service Agreement between MSD and Coram,
                        dated as of June 1, 1996.*
        10.3         -- Medical Specialties Master Rental Agreement between MSD and Coram,
                        dated as of June 1, 1996.*
      **10.4         -- Coram Healthcare Litigation Memorandum of Understanding between all
                        parties to In re Coram Healthcare Corp. Securities Litigation, Master
                        Filed No. 95-N-2074 and Shevde v. Sweeney et al., Civil Action No.
                        96-N-722, dated as of August 5, 1996.
      **27           -- Financial Data Schedule
      **99.1         -- Seventh Amendment to Credit Agreement Dated as of July 3, 1996.
</TABLE>
    
 
*(B) Reports on Form 8-K
 
     On July 12, 1996, the Company filed a current report on Form 8-K reporting
an Amendment to 9% Subordinated Convertible Debenture and Notice of Conversion
dated as of June 30, 1996, entered into with each of the holders of the
Company's outstanding 9% Subordinated Convertible Debentures due June 30, 1996.
 
   
 * Portions of this exhibit have been redacted pursuant to a request for
   confidential treatment made with the Securities and Exchange Commission 
   and are reflected herein by [ ]. The Company has filed unredacted versions 
   with the Securities and Exchange Commission under separate cover.

** Previously Filed.
    
 
<PAGE>   6












Portions of this exhibit have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [ ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover.

<PAGE>   1
     ----------------------------------------------------------------------
                        EXCLUSIVE DISTRIBUTION AGREEMENT
       Healtcare Products and Biomedical Equipment and Services Agreement
     ----------------------------------------------------------------------

         This Agreement is entered into as of June 1, 1996, between Medical
Specialties Distributors, Inc. ("MSD"), with its principal place of business at
58 Norfolk Avenue, South Easton, Massachusetts 02375, and Coram Healthcare
Corporation (the "Partner"), with its principal place of business at 1125
Seventeenth Street, Suite 1500, Denver, Colorado, 80202.

         WHEREAS, MSD is in the business of selling certain medical surgical
products and renting and servicing certain biomedical equipment; and

         WHEREAS, the Partner routinely purchases such medical surgical
products in the conduct of its business and owns and/or rents and requires
repair and preventive maintenance services in connection with, such biomedical
equipment and desires to obtain exclusively its requirements of such rental
equipment and services and most of its requirements of such medical surgical
products from MSD under MSD's EXCLUSIVE DISTRIBUTION AGREEMENT program;

         NOW, THEREFORE, in consideration of the mutual promises set forth
below, the parties to this Agreement agree as follows:

1.       Purchase and Sale of Products. Each calendar month during the term of
this Agreement, the Partner agrees to purchase from MSD and MSD agrees to sell
to the Partner, at MSD's then applicable prices, no less than ninety percent
(90%) (determined by reference to the Partner's aggregate cost) of the
Partner's requirements of medical surgical healthcare products ("Healthcare
Products"), including, without limitation, all agreed upon products listed in
Attachment A of this Agreement and all products of similar form or function. In
order to demonstrate its compliance with this Section 1, the Partner agrees to
provide MSD, upon request, a report detailing its purchases of Healthcare
Products, from whatever source, during the period specified in such request.
Partner reserves the right to audit MSD's prices for all Healthcare Products
which MSD sells to Partner if such Healthcare Products are priced through a
manufacturer net pricing arrangement to Partner with an agreed upon rebate to
MSD.

2.       Equipment and Services. During the term of this Agreement, the Partner
agrees to obtain from MSD and MSD agrees to provide to the Partner, at MSD's
then applicable prices, all of the Partner's requirements of (a) medical
infusion pumps ("Biomedical Equipment") that the Partner desires to obtain on a
rental basis, and (b) out-sourced repair and preventive maintenance services in
connection with Biomedical Equipment used by the Partner, whether owned by the
Partner or rented from MSD pursuant hereto. Such rental, repair and maintenance
services are hereinafter referred to collectively as the "Biomedical Services."
In furtherance of the foregoing, if the Partner requires out-sourced repair and
preventive maintenance services, the parties agree to enter into MSD's standard
Service Agreement (the "Service Agreement") as of the date hereof; and, if the
Partner will rent any Biomedical Equipment during the term hereof, MSD's
standard Master Rental Agreement (the "Rental Agreement") prior to such rental.

3.       Services. During the term hereof, MSD agrees to make available to the
Partner, at no cost, its " ORDER Onsite," "PROTECTED Inventory," "MULTI Track,"
"MULTI Check" and compliance, usage and regulatory reporting services.

4.       Term. The initial term of this Agreement shall be five (5) years from 
the date hereof. After such initial term, this Agreement shall be automatically
renewed for successive terms of one (1) year, provided that either party may
terminate this Agreement upon sixty (60) days notice at any time after such
initial term. The earlier termination of either of the Rental Agreement or the
Service Agreement by the Partner shall not terminate this Agreement, but shall
constitute a breach of this Agreement.

5.       Early Termination. Notwithstanding the foregoing, if either party is
in breach of this Agreement, the Rental Agreement or the Service Agreement, the
non-breaching party may notify the other party of such breach; and if such
breach is not cured within thirty (30) days of




                                       1
<PAGE>   2
     ----------------------------------------------------------------------
                      EXCLUSIVE DISTRIBUTION AGREEMENT
 Healthcare  Products  and  Biomedical  Equipment  and  Services  Agreement
     ----------------------------------------------------------------------

the delivery of such notice, then the non-breaching party shall have the right
to terminate this Agreement immediately upon notice.

6.       Shipment of Healthcare Products. The Partner may order Healthcare
Products hereunder by fax or other writing delivered to MSD, through MSD's
ORDER Onsite service, or by telephone. MSD will ship Healthcare Products
ordered by the Partner hereunder via United Parcel Service or similar overland
courier. The Partner shall bear the costs of each shipment of Healthcare
Products hereunder with an invoice price of less than [  ]. No shipping charges
will be assessed to Partner orders which are equal to or greater than in value 
and are shipped via groundservice or van delivery, from a Medical Specialties 
Distributors' warehouse. The Partner shall not bear any of MSD's costs in 
handling orders hereunder.

7.       Availability. MSD's obligation to fill orders placed by the Partner
hereunder is subject to availability of Biomedical Equipment and Healthcare
Products. In the event that any Biomedical Equipment or Healthcare Products are
not available to MSD for delivery to the Partner within five (5) business days
after MSD's receipt of an order hereunder, Partner shall be entitled to procure
such equipment and products from other sources and all such equipment and
products obtained from other sources while they are not available to MSD for
delivery to the Partner shall not be included in any calculation of whether the
Partner is in compliance with its obligations hereunder.

8.       Order Fill Rate. MSD will guarantee a 95% fill rate for all products
designated as " protected inventory", up to the agreed monthly protected
quantity, for each Partner facility (Manufacturer backorders not withstanding).
If MSD should fail to meet a 95% fill rate for any two (2) months in a six (6)
month period, Partner will be eligible for a [  ] rebate on each order which was
not serviced at a 95% fill rate during said period.

9.       Payment Terms. MSD shall date and send invoices for Biomedical
Equipment and Healthcare Products sold hereunder no earlier than the date such
Biomedical Equipment or Healthcare Products are sent to the Partner. Payment of
the invoice amount by the Partner shall be due, in accordance with instructions
on the relevant invoice, within thirty (30) days of the date of such invoice.

10.      Limitation on Liability. IN NO EVENT SHALL MSD BE LIABLE FOR (i) ANY
SPECIAL, CONSEQUENTIAL OR INCIDENTAL DAMAGES, OR (ii) ANY DAMAGES WHATSOEVER
RESULTING FROM LOSS OF USE OR PROFITS THAT THE PARTNER MAY SUFFER, DIRECTLY OR
INDIRECTLY, REGARDLESS OF THE FORM OF THE ACTION, WHETHER IN CONTRACT, TORT
(INCLUDING NEGLIGENCE), STRICT PRODUCT LIABILITY OR OTHERWISE, EVEN IF MSD HAS
BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

11.      Indemnification. Each party to this Agreement agrees to indemnify,
hold harmless and defend the other from and against all losses, claims, suits,
damages, actions, causes of action, proceedings, demands, assessments,
settlements, judgments, costs, expenses or any other liabilities of any kind or
nature (including reasonable attorneys' fees) alleged, imposed on or arising
out of, or relating to the negligence or willful malfeasance of such party.

12.      Entire Agreement. This Agreement, together with the Rental Agreement
and the Service Agreement, contains the entire agreement relating to the
transactions contemplated hereby and supersedes all prior or contemporaneous
agreements, written or oral, between the parties. This Agreement may not be
modified, except by a written document signed by an authorized representative
of each party.

13.      Waiver. No term of this Agreement shall be considered waived and no
breach excused or consented to by either party unless a waiver, excuse or
consent is made in writing. No consent, waiver, or excuse by either party in
any one case, express or implied, shall constitute a consent, waiver or excuse
in any subsequent case.

Portions of these exhibits have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [  ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover. 





                                       2
<PAGE>   3
     ----------------------------------------------------------------------
                      EXCLUSIVE DISTRIBUTION AGREEMENT
     Healthcare Products and Biomedical Equipment and Services Agreement
     ----------------------------------------------------------------------

14.      Risk of Loss. Title to Healthcare Products and risk of loss and damage
shall pass to the Partner upon delivery to a common carrier.

15.      Notice. All notices required or authorized under this Agreement shall
be given in writing. All such notices shall be effective upon receipt, if
delivered in person or by telecopier, or upon mailing, if sent by overnight
courier or mailed at a U.S. Post Office, first class mail, postage prepaid, and
addressed or delivered to the other party's address as set forth below, or such
other address as the party to be served may specify by prior written notice to
the party delivering notice.


IF TO MSD, TO:                              IF TO THE PARTNER, TO:

Medical Specialties Distributors, Inc.      Coram Healthcare Corporation
58 Norfolk Avenue                           1125 Seventeenth Street, Suite 1500
South Easton, MA 02375                      Denver, Colorado 80202
ATTN: President                             ATTN: V.P. Materials Management
                                            cc: Denver - General Counsel



16.      Binding Effect; Assignment. This Agreement shall be binding upon, and
inure to the benefit of, the successors and assigns of the parties hereto and
this Agreement shall be assigned pursuant to any sale or transfer of
substantially all of the assets and business of either party. However, no party
to this Agreement may otherwise assign its rights or delegate its duties
hereunder without the consent of the other party, except that MSD may assign
this Agreement to any affiliate. While MSD may look directly to Partner for
performance of its obligations hereunder, MSD acknowledges and agrees that
Partner shall conduct its activities contemplated by this Agreement through its
duly licensed subsidiaries.  A list of the Partner licensed subsidiaries is
attached to this Agreement as Exhibit B.

17.      Governing. This Agreement shall be governed by and construed in
accordance with the laws of the Commonwealth of Massachusetts.

         The parties have executed this Agreement with effect as of the date
first written above.

MEDICAL SPECIALTIES.                               THE PARTNER
DISTRIBUTORS, INC.


Signature:  /s/ JOHN WHISNUNT              Signature:  /s/ ROBERT D. KOSSER
            -------------------------                  -------------------------
Print Name: John Whisnunt                  Print Name: Robert D. Kosser
            -------------------------                  -------------------------
Title:      President & CEO                Title:      Vice President 
            -------------------------                  -------------------------
Date:       6/5/96                         Date:       6/5/96
            -------------------------                  -------------------------
<PAGE>   4
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
3M1000         DRAPE-STERI SM TOWEL W/ADH      BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1010         STERI-DRAPE LARGE TOWEL         BX     10/BX,4BX/CS
- --------------------------------------------------------------------------------
3M1013         DRAPE-STERI XRAY IMAGE W/AD     CS     40/CS, CS
- --------------------------------------------------------------------------------
3M1015         DRAPE-STERI USLOT ADH 47X51     BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1020         DRAPE-STERI SM APERATURE        BX     10/BX 4BX/CS
- --------------------------------------------------------------------------------
3M1060         DRAPE-MED W/INCSE FLM 51X51     CS     4BX/CS, CS
- --------------------------------------------------------------------------------
3M1071         STERI-DRAPE UROLOG 60x90        CS     4BX/CS, CS
- --------------------------------------------------------------------------------
3M1092         DRAPE-STERI MNR PRO 22X25       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1222-1       TAPE-AUTOCLAVE 1"X60YD ROLL     RL     RL, 36RL/CS
- --------------------------------------------------------------------------------
3M1222-6       TAPE-AUTOCLAVE 3/4"X60YD RL     RL     RL, 48RL/CS
- --------------------------------------------------------------------------------
3M1262P        KIT-ATTEST BIO INDICATOR        CS     100/CS, CS
- --------------------------------------------------------------------------------
3M1507         DRESSING-STOMASEAL 4"X4"        BX     30/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1525-0       TAPE-BLENDERM 1/2 X 5 PLAST     BX     24/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1525-1       TAPE-BLENDERM 1" X 5 PLAST      BX     12/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1525-2       TAPE-BLENDERM 2" X 5 PLAST      BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1527-0       TAPE-TRANSPORE 1/2"X10 PLAS     BX     24/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1527-1       TAPE-TRANSPORE 1"X10 PLAST      BX     12/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1527-2       TAPE-TRANSPORE 2"X10 PLAST      BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1527-3       TAPE-TRANSPORE 3"X10 PLAST      BX     4/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1527S-1      TAPE-TRANSPORE 1X11/2 PLAST     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1528-1       TAPE-MICROFOAM 1" X 5 1/2YD     BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1528-2       TAPE-MICROFOAM 2" X 5 1/2YD     BX     6/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1528-3       TAPE-MICROFOAM 3" X 5 1/2YD     BX     4/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1528-4       TAPE-MICROFOAM 4" X 5 1/2YD     BX     3/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1530-0       TAPE-MICROPORE 1/2" X 10YD      BX     24/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1530-1       TAPE-MICROPORE 1"X 10YD         BX     12/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1530-2       TAPE-MICROPORE 2"X10YD          BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1530-3       TAPE-MICROPORE 3"X10YD          BX     4/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1530S-1      TAPE-MICROPORE 1" X 1 1/2YD     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1530S-2      TAPE-MICROPORE 2" X 1 1/2YD     BX     50/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1533-0       TAPE-MICR0PORE 1/2" TAN         BX     24/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1533-1       TAPE-MICROPORE 1"X10YD TAN      BX     12/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1533-2       TAPE-MICROPORE 2"X10YD TAN      BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1535-0       TAPE-MICROPORE 1/2" DIS-PK      BX     24/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1535-1       TAPE-MICROPORE 1" DIS-PK        BX     12/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1535-2       TAPE-MICROPORE 2" DIS-PK        BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1535-3       TAPE-MICROPORE 3" DIS-PK        BX     4/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1538-0       TAPE-DURAPORE 1/2"X 10YD        BX     24/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1538-1       TAPE-DURAPORE 1" X 10YD         BX     12/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1538-2       TAPE-DURAPORE 2" X 10YD         BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1538-3       TAPE-DURAPORE 3" X 10YD         BX     4/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1538S-1      TAPE-DURAPORE 1" X 1 1/2YD      BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1538S-2      TAPE-DURAPORE 2" X 1 1/2YD      BX     50/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1544         WOUND-CLOSURE BENZ. 2/3CC V     BX     40/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1550         BANDAGE-STERI-STRIP 1/8 X 3     CS     4BX/CS, CS
- --------------------------------------------------------------------------------
3M1551         WOUND-CLOSURE TAN 1/4X3"        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1560M        PAD-FOAM RESTON MED SUPPORT     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1561H        PAD-FOAM RESTON HI-SUPPORT      BX     5/BX, 5BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 1 of 63
<PAGE>   5
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
3M1562         TAPE-MICROFOAM 4" X 7"          BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1563L        PAD-FOAM RESTON LT SUPPORT      BX     1/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1570         PACK-COLD/HOT 4" X 10"          CS     20EA/CS, CS
- --------------------------------------------------------------------------------
3M1581         WRAP-COBAN 1" X 5 YDS           CS     30/CS, CS
- --------------------------------------------------------------------------------
3M1581B        WRAP-COBAN 1" X 5YD BLUE        CS     30/CS, CS
- --------------------------------------------------------------------------------
3M1581HP       WRAP-COBAN 1" X 5YD HOT PNK     CS     30/CS, CS
- --------------------------------------------------------------------------------
3M1582         WRAP-COBAN 2" X 5 YARDS         CS     36/CS, CS
- --------------------------------------------------------------------------------
3M1582B        COBAN WRAP BL 2"X5YD 36/C       CS     36/CS, CS
- --------------------------------------------------------------------------------
3M1582HP       COBAN WRAP HT PNK 2"X5YD        CS     36/CS, CS
- --------------------------------------------------------------------------------
3M1583         WRAP-COBAN 3" X 5 YARDS         CS     24/CS, CS
- --------------------------------------------------------------------------------
3M1583A        WRAP-COBAN STD. ASS'T 3"        CS     12/CS, CS
- --------------------------------------------------------------------------------
3M1583B        WRAP-COBAN BLUE 3" X 5 YDS      CS     24/CS, CS
- --------------------------------------------------------------------------------
3M1583G        WRAP-COBAN STR GREEN 3"X5       CS     24/CS, CS
- --------------------------------------------------------------------------------
3M1583N        WRAP-COBAN NEON ASS'T 3"        CS     12/CS, CS
- --------------------------------------------------------------------------------
3M1583R        WRAP-COBAN STR RED 3"X5         CS     24/CS, CS
- --------------------------------------------------------------------------------
3M1583S        WRAP-COBAN PLAIN STER 3"        CS     24/CS, CS
- --------------------------------------------------------------------------------
3M1583W        WRAP-COBAN WHITE 3"X 5YDS       CS     24/CS, CS
- --------------------------------------------------------------------------------
3M1583Y        WRAP-COBAN STR YELLOW 3X5       CS     24/CS, CS
- --------------------------------------------------------------------------------
3M1584         WRAP-COBAN STD. 4" X 5 YDS      CS     18/CS, CS
- --------------------------------------------------------------------------------
3M1584B        WRAP-COBAN BLUE 4" X 5YDS       CS     18/CS, CS
- --------------------------------------------------------------------------------
3M1584G        WRAP-COBAN GREEN 4" X 5         CS     18/CS, CS
- --------------------------------------------------------------------------------
3M1584R        WRAP-COBAN RED 4" X 5 YD        CS     18/CS, CS
- --------------------------------------------------------------------------------
3M1584S        WRAP-COBAN PLAIN STER 4"        CS     18/CS, CS
- --------------------------------------------------------------------------------
3M1584W        WRAP-COBAN WHITE 4" X 5         BX     18/CS, CS
- --------------------------------------------------------------------------------
3M1584Y        WRAP-COBAN YELLOW 4" X 5        CS     18/CS, CS
- --------------------------------------------------------------------------------
3M1586         WRAP-COBAN STD 6" X 5YDS        CS     12/CS, CS
- --------------------------------------------------------------------------------
3M1586S        WRAP-COBAN STRLE STR 6"X5       CS     12/CS, CS
- --------------------------------------------------------------------------------
3M1587         WRAP-COBAN STR 1 1/2 X 5        CS     18/CS, CS
- --------------------------------------------------------------------------------
3M1604         DRESSING-MICRODON 5" X 4"       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1608         DRESSING-MICRODON 5" X 6"       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1620         DRESSING-TEGADERM 2 3/8X2.7     BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1621         DRESSING-TEGADERM 4X5 1/2"      BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1622W        DRESSING-TEGADERM 1 3/4X1.7     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1624         DRESSING-TEGADERM 2 3/8X2.7     BX     ***USE 3M1624W******
- --------------------------------------------------------------------------------
3M1624W        DRESSING-TEGADERM 23/8X23/4     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1625         DRESSING-TEGADERM ()()()()(     BX     ***USE 3M1624W******
- --------------------------------------------------------------------------------
3M1626W        DRESSING-TEGADERM 4X4 3/4       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1627         DRESSING-TEGADERM 4 X 10"       BX     20/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1628         DRESSING-TEGADERM 6 X 8"        BX     10/BX, 8BX/CS
- --------------------------------------------------------------------------------
3M1629         DRESSING-TEGADERM 8 X 12"       BX     10/BX, 8BX/CS
- --------------------------------------------------------------------------------
3M1630         DRESSING-TEGADERM 4X4 1/2       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1634         DRESSING-TEGADERM 2 3/8X2.7     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M17000        BANDAGE-SHEER 5/8 X 2 7/8       CS     12BX/CS, CS
- --------------------------------------------------------------------------------
3M17001        BANDAGE-SHEER 7/8 X 2 7/8       CS     12BX/CS, CS
- --------------------------------------------------------------------------------
3M17002        BANDAGE-SHEER 7/8 SPOT          CS     18BX/CS, CS
- --------------------------------------------------------------------------------
3M17003        BANDAGE-PATCH 1 7/8 X 3 7/8     CS     18BX/CS, CS
- --------------------------------------------------------------------------------
3M17010        BANDAGE-STRP 5/8 X 2 7/8        CS     12BX/CS, CS
- --------------------------------------------------------------------------------
3M17011        BANDAGE-STRP 7/8 X 2 7/8        CS     12BX/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 2 of 63
<PAGE>   6
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
3M17012        BANDAGE-7/8" SPOT               CS     18BX/CS, CS
- --------------------------------------------------------------------------------
3M17013        BANDAGE-FLEX 1 7/8 X 3 7/8      CS     18BX/CS, CS
- --------------------------------------------------------------------------------
3M17014        BANDAGE-FLEX ADH. KNUCKLE       CS     12BX/CS, CS
- --------------------------------------------------------------------------------
3M17020        BANDAGE-ACTV. STRP 5/8 X 3      CS     12BX/CS, CS
- --------------------------------------------------------------------------------
3M17021        BANDAGE-ACTV. STRP 7/8 X 3      CS     12BX/CS, CS
- --------------------------------------------------------------------------------
3M17022        BANDAGE-ACTV. 7/8" SPOT         CS     18BX/CS, CS
- --------------------------------------------------------------------------------
3M17023        BANDAGE-STRP. 1 7/8 X 3 7/8     CS     18BX/CS, CS
- --------------------------------------------------------------------------------
3M1800+        MASK-SURG ASEPTEX CONE STYL     BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
3M1812         MASK-SURG ASEPTEX SUB-MICRN     BX     20/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1814         RESPIRATOR-PARTICULATE          BX     20/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1818         MASK-SURG FLUID RES TIE ON      BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
3M1818FS       MASK-FACE SHIELD TIE ON         BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M1820         MASK-SURG EARLOOP STYLE         BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
3M1838         MASK-SURG FLUID RES FILTRON     BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
3M1856         MASK-SURG. FULL FACE SHIELD     BX     20/BX, 5BX/CS
- --------------------------------------------------------------------------------
3M1860         RESPIRATOR-PARTICULATE REG      BX     20/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M1860S        MASK-PARTICULETE RESP SMALL     CS     120/CS, CS
- --------------------------------------------------------------------------------
3M1888         MASK-WRAPAROUND SPECTACLE       BX     1/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M1889         MASK- FACESHIELD                CS     1/BX, BX
- --------------------------------------------------------------------------------
3M2111         STETH-CLASSIC II PED 22"        EA     EA, 3EA/CS
- --------------------------------------------------------------------------------
3M2113         STETH-CLASSIC II PED 28" BK     CS     3/CS, CS
- --------------------------------------------------------------------------------
3M2114R        STETH-CLASSIC II INF 28"RED     EA     EA, 3EA/CS
- --------------------------------------------------------------------------------
3M2115         STETH-PEDI CLASSIC II           EA     EA, 3EA/CS
- --------------------------------------------------------------------------------
3M2120         STETH-INFANT CLASSIC II PIN     EA     EA, 3EA/CS
- --------------------------------------------------------------------------------
3M2127         STETH-CARDIOLOGY II 21" BLK     CS     3/CS, CS
- --------------------------------------------------------------------------------
3M2127L        STETH-CARDIOLOGY 25" BLACK      BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2128L        STETH-CARDIOLOGY 25" GRAY       CS     3BX/CS, CS
- --------------------------------------------------------------------------------
3M2129         STETH-CARDIOLOGY 25" BURG       BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2130         STETH-CARDIOLOGY 25" NAVY       BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2141         STETH-MASTER 27" BLACK          BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2160         STETH-MASTER CARD 24" BLACK     BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2164         STETH-MASTER CARD 24" NAVY      BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2165         STETH-MASTER CARD 24" GREEN     BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2190         STETH-LIGHTWEIGHT 28" BLACK     EA     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2200         STETH-CLASSIC II 22" BLACK      EA     EA, 3EA/CS
- --------------------------------------------------------------------------------
3M2201         STETH-CLASSIC II 28" BLACK      BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2202         STETH-CLASSIC II 22" GRAY       EA     EA, EA
- --------------------------------------------------------------------------------
3M2203         STETH-CLASSIC II 28" GRAY       CS     3/CS, CS
- --------------------------------------------------------------------------------
3M2205         STETH-CLASSIC II 28" NAVY       BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2211         STETH-CLASSIC II 28" BURG       BX     1/BX, 3BX/CS
- --------------------------------------------------------------------------------
3M2213         STETH-CLASSIC II 28" RED        EA     EA, 3EA/CS
- --------------------------------------------------------------------------------
3M2236         PREP-SKIN 1 STEP                CS     36/CS, CS
- --------------------------------------------------------------------------------
3M2237-3       ELECTRODE-FOAM MONITOR          BX     60/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2248-3       ELECTRODE-PEDIATRIC 3-PACK      BX     60/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2249         ELECTRODE-ADULT MICR0 25/BG     BX     250/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M2257-3       ELECTRODE-ADULT FOAM 3-PACK     BX     60/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2259         ELCTRD REDDOT MONIT 1000C       CS     4BX/CS, CS
- --------------------------------------------------------------------------------
3M2259-3       ELECTRODE-ADULT FOAM 3LAYER     BX     60/BX, 10BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 3 of 63
<PAGE>   7
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
3M2259T        FOAM-RED DOT SINGLE             BX
- --------------------------------------------------------------------------------
3M2270         MONIT ELECT-ADULT FOAM TP       CS     4BX/CS, CS
- --------------------------------------------------------------------------------
3M2270-1       ELECTRD R-DOT ADLT 600CS        CS     10BX/CS, CS
- --------------------------------------------------------------------------------
3M2271         MONIT ELECT-ADULT SF CLTH       CS     4BX/CS, CS
- --------------------------------------------------------------------------------
3M2325VP       ELECTRODE-DISCONTINUED          BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M2330         ELECTRDS/R DOT CNDCTV ADH       CS     4BX/CS, CS
- --------------------------------------------------------------------------------
3M2342         PAD-ECG GEL 1 1/3 X 2 50/BX     BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2643         MASK-PROTECTIVE DUST/POLLEN     CS     12/BX,BX
- --------------------------------------------------------------------------------
3M2644         MASK-PROTECTIVE AIR WARMING     BX     3/BX, 12BX/CS
- --------------------------------------------------------------------------------
3M2851H        PAD-FOAM RESTON 6X8             CS     10/CS, CS
- --------------------------------------------------------------------------------
3M2950-0       TAPE-CLOTH ADH 1/2"             BX     24/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2950-1       TAPE-CLOTH ADH 1"               BX     12/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2950-2       TAPE-CLOTH ADH 2"               BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2950-3       TAPE-CLOTH ADH 3"               BX     4/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M2954         DRESSING-COVER 3 7/8X4 5/8      BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M2955         DRESSING-MEDIPORE 3 X 7         BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M2956         DRESSING-COVER 5 7/8X5 7/8      BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M2957         DRESSING-MEDIPORE 6 X 11        BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M2958         DRESSING-MEDIPORE 7 X 11        BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M2961         TAPE-SURG CLOTH 1" X 10YD       CS     24/CS, CS
- --------------------------------------------------------------------------------
3M2962         TAPE-SURG CLOTH 2" X 10YD       CS     12/CS, CS
- --------------------------------------------------------------------------------
3M2963         TAPE-SURG CLOTH 3" X 10YD       CS     12/CS, CS
- --------------------------------------------------------------------------------
3M2964         TAPE-SURG CLOTH 4" X 10YD       CS     12/CS, CS
- --------------------------------------------------------------------------------
3M2966         TAPE-SURG CLOTH 6" X 10YD       CS     12/CS, CS
- --------------------------------------------------------------------------------
3M2968         TAPE-SURG CLOTH 8" X 10YD       CS     6/CS, CS
- --------------------------------------------------------------------------------
3M3343         BARRIER-FILM FOAM APP 1ML       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M3344         BARRIER-FILM WIPE 1.0ML         BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M3345         BARRIER-FILM FOAM APP 3ML       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M3346         BARRIER-FILM SPRAY 28ML         CS     12/CS,CS
- --------------------------------------------------------------------------------
3M3360         APPLICATOR-FM 3.0ML BARRIER     CS     200/CS, CS
- --------------------------------------------------------------------------------
3M3362         SPRAY-BARRIER FILM 30ML BTL     CS     12/CS, CS
- --------------------------------------------------------------------------------
3M3370         CREAM-DURABLE MOIST 1.0 OZ      CS     24/CS, CS
- --------------------------------------------------------------------------------
3M3372         CREAM-DURABLE MOIST 2OZ         CS     12/CS, CS
- --------------------------------------------------------------------------------
3M3373         CREAM-SKIN MOISTURE 3.25OZ      CS     12/CS, CS
- --------------------------------------------------------------------------------
3M3550         MONITOR-ETHYLENE OXIDE C5       CS     5/CS, CS
- --------------------------------------------------------------------------------
3M36534        STETH-LTMN EARTIPS LRG BLK      BX     10/BX, BX
- --------------------------------------------------------------------------------
3M5634         DRESSING-TEGAPORE 7.5 X 10      BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M5638         DRESSING-TEGAPORE 7.5 X 20      BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M5640         DRESSING-TEGAPORE 20 X 25       BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M7880782776   TIP-EAR BLACK SMALL, 1/2"       BX     10/BX, BX
- --------------------------------------------------------------------------------
3M8254         BAG-E0 GAS STERILIZER 15X23     CS     500/CS, CS
- --------------------------------------------------------------------------------
3M8631         DISINF-DURAPREP SURG .67ML      BX     100/BX, 2BX/CS
- --------------------------------------------------------------------------------
3M86335        SPLINT-SCOTCHCAST 3" 1 STEP     CS     5/CS, CS
- --------------------------------------------------------------------------------
3M8635         DISINF-DURAPREP SURG KIT        CS     50/CS, CS
- --------------------------------------------------------------------------------
3M86545        SPLINT-SCOTCHCAST 5" 1 STEP     CS     5/CS, CS
- --------------------------------------------------------------------------------
3M90001        DRESSING-TEGASORB ULCER 4X5     BX     5/BX, 20BX/CS
- --------------------------------------------------------------------------------
3M90002        DRESSING-TEGASORB ULCER 4X4     BX     5/BX, 20BX/CS
- --------------------------------------------------------------------------------
3M90003        DRESSING-TEGASORB ULCER 5X6     BX     5/BX, 12BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 4 of 63
<PAGE>   8
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
3M90004        DRESSING-TEGASORB ULCER 7X8     BX     3/BX, 20BX/CS
- --------------------------------------------------------------------------------
3M90005        DRESSING-TEGASORB ULCER 6X6     BX     3/BX, 20BX/CS
- --------------------------------------------------------------------------------
3M90021        DRESSING-TEGASORB 7X9 OVAL      BX     10/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M90022        DRESSING-TEGASORB 10CMX10CM     BX     5/BX, 20BX/CS
- --------------------------------------------------------------------------------
3M90023        DRESSING-TEGASORB THIN 4X5"     BX     10/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M90024        DRESSING-TEGASORB 14CMX17CM     BX     6/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M90025        DRESSING-TEGASORB 15CMX15CM     BX     3/BX, 20BX/CS
- --------------------------------------------------------------------------------
3M90110        DRESSING-TEGAGEN HI 2X2         CS     100/CS, CS
- --------------------------------------------------------------------------------
3M90112        DRESSING-TEGAGEN HI 4X4         CS     50/CS, CS
- --------------------------------------------------------------------------------
3M90114        DRESSING-TEGAGEN HI 4X8         CS     20/CS, CS
- --------------------------------------------------------------------------------
3M90120        DRESSING-TEGAGE HI ROPE 12"     CS     20/CS, CS
- --------------------------------------------------------------------------------
3M90210        DRESSING-TEGAGEN HG 2X2         CS     100/CS, CS
- --------------------------------------------------------------------------------
3M90212        DRESSING-TEGAGEN HG 4X4         CS     50/CS, CS
- --------------------------------------------------------------------------------
3M90214        DRESSING-TEGAGEN HG 4X8         CS     20/CS, CS
- --------------------------------------------------------------------------------
3M90220        DRESSNG-TEGAGEN HG ROPE 12"     CS     20/CS, CS
- --------------------------------------------------------------------------------
3M9505         DRESSING-TEGADERM 2 3/8X2.7     BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M9505W        DRESSING-TEGDRM W/LAB 2-3/8     BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
3M9506W        DRESSING-TEGADERM 4X4 3/4"      BX     10/BX,10BX/CS
- --------------------------------------------------------------------------------
3M9524         DRESSING-TEGADERM+ 2 3/8 X3     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M9526         DRESSING-TEGADERM+ 4X5 7/8"     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M9534HP       DRESSING-TEG HP 2 3/8X2 3/4     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M9536HP       DRESSING-TEG HP 4 X 4 3/4       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M9545HP       DRESSING-TEG HP 1 7/8X2 3/8     BX     50/BX, 6BX/CS
- --------------------------------------------------------------------------------
3M9546HP       DRESSING-TEG HP 3 1/2 X 4       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3M9548HP       TAPE-TGDRM OVAL 14CM X 18CM     CS     8BX/CS, CS
- --------------------------------------------------------------------------------
3M9970L        MASK-FILTRATION LARGE           CS     20/CS, CS
- --------------------------------------------------------------------------------
3M9970M        MASK-FILTRATION MEDIUM          CS     20/CS, CS
- --------------------------------------------------------------------------------
3MA4014        LEAD WIRES-SNGL PN 40"RED       EA
- --------------------------------------------------------------------------------
3MDS-25        STAPLER-SKIN 25SHOT             BX     12/BX,4BX/CS
- --------------------------------------------------------------------------------
3MDS-5         STAPLER-SKIN MULTI-SHOT         BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MFT10         FIT TESTING                     CS     1KT/CS
- --------------------------------------------------------------------------------
3MH-116        DISPENSER ()()()()              EA
- --------------------------------------------------------------------------------
3MM51          DISPENSER-INDICATOR TAPE        BX     1/BX, 6BX/CS
- --------------------------------------------------------------------------------
3MR1540        WOUND-CLOS STERI STRP 1/8X3     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1541        WOUND-CLOS STERI STRP 1/4X3     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1542        WOUND-CLOS ST STRP 1/4X11/2     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1546        WOUND-CLOS STERI STRP 1/4X4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1547        WOUND-CLOS STERI STRP 1/2X4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1548        WOUND-CLOS STERI STRP 1X5       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1549        BANDAGE-STERI-STRIP 1/2 X 2     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1841        WOUND-CLOS STRIP 1/4X3 IODO     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MR1847        WOUND-CLOS STRIP 1/2X4 IODO     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
3MSR-1         REMOVER-SKIN STAPLE             BX     10/BX, 3BX/CS
- --------------------------------------------------------------------------------
3MSR-3         REMOVER-STAPLE DISP. SKIN       CS     10/BX, 3BX/CS, CS
- --------------------------------------------------------------------------------
3MTR-2         TAPE-FIRST AID 1"X5 DISP        CS     24/CS, CS
- --------------------------------------------------------------------------------
AV100          PUMP-INF AVI 100                EA
- --------------------------------------------------------------------------------
AV110          PUMP-INF AVI MICRO              EA
- --------------------------------------------------------------------------------
AV1230         BURETTE SET-150ML 20DR/ML       CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 5 of 63
<PAGE>   9
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
AV1610         NEONAT/PEDI-150ML BURETTE       CS
- --------------------------------------------------------------------------------
AV1630         BURETTE SET-150ML 20DR/ML       CS
- --------------------------------------------------------------------------------
AV195          Y-TYPE BLOOD SET                CS
- --------------------------------------------------------------------------------
AV200          PUMP-INFUSION                   EA     EA, EA (USD ONLY)
- --------------------------------------------------------------------------------
AV200A         PUMP-INF AVI 200A               EA     EA, EA
- --------------------------------------------------------------------------------
AV201          PRIMARY-SPIKE 20DR/ML NV        CS
- --------------------------------------------------------------------------------
AV2012         SET-FILTER 3WAY DROP{}{}{}{     CS     **USE AV8C2012**
- --------------------------------------------------------------------------------
AV210          PUMP-AVI 210 MICRO RATE         EA     EA, EA
- --------------------------------------------------------------------------------
AV210A         PUMP-INF AVI 210A MICRO         EA
- --------------------------------------------------------------------------------
AV270          PUMP-INF AVI 270                EA     FREE-FLOW GUARD
- --------------------------------------------------------------------------------
AV280RT        RAMPING VOLUMETRIC INFUSION     EA     EA, EA
- --------------------------------------------------------------------------------
AV3000         PUMP-AVI 3000 MODULAR           EA     EA, EA
- --------------------------------------------------------------------------------
AV400          PUMP-INF AVI 400                EA
- --------------------------------------------------------------------------------
AV400A         PUMP-INF AVI DUAL RTE           EA     EA, EA
- --------------------------------------------------------------------------------
AV4220         SET-IV CHECKVALVE 2-Y 20DPS     CS     40/CS, CS
- --------------------------------------------------------------------------------
AV4222         CHECKVALVE SET-.22 MIC          CS
- --------------------------------------------------------------------------------
AV4224         PIGGYBACK UNIV SPIKE 18G        CS
- --------------------------------------------------------------------------------
AV4236         SET-IV PIGBK LL UNIV. SPIKE     CS     40/CS, CS
- --------------------------------------------------------------------------------
AV4240         **USE 8C4240**                  CS
- --------------------------------------------------------------------------------
AV4640         FILTER SET-.22MIC 60DR/ML       CS
- --------------------------------------------------------------------------------
AV480          PUMP-VLMTRC AVI 480             EA
- --------------------------------------------------------------------------------
AV630          ADAPTER-SPIKE 60DR/ML UNI       CS
- --------------------------------------------------------------------------------
AV7010         INFUSER-MEDIFUSE SM VOL         CS     1/CS, CS
- --------------------------------------------------------------------------------
AV7061         INFUSER CASE                    EA
- --------------------------------------------------------------------------------
AV7062         INFUSER CASE BELT               EA
- --------------------------------------------------------------------------------
AV7063         SYRINGE HOLDER                  EA
- --------------------------------------------------------------------------------
AV7103         INFUSER-MEDIFUSE SM VOL PNK     CS     100/CS, CS
- --------------------------------------------------------------------------------
AV7105         MEDIFUSE ADM SET- BEIGE         CS
- --------------------------------------------------------------------------------
AV7125         MEDIFUSE ADM SET-GREEN-25       CS
- --------------------------------------------------------------------------------
AV7130         INFUSER-MEDIFUSE SM VOL GRY     CS     100/CS, CS
- --------------------------------------------------------------------------------
AV7150         SET-MEDIFUSE SM VOL PURPLE      CS     100/CS,CS
- --------------------------------------------------------------------------------
AV7160         SET-MEDIFUSE RED                CS     100/CS, CS
- --------------------------------------------------------------------------------
AV840          PUMP-VLMTRC AVI 840             EA
- --------------------------------------------------------------------------------
AV880          PUMP-VOLUMETRIC INFUSION        EA
- --------------------------------------------------------------------------------
AV8C1230       SET-ADMIN BURETTE 150ML         CS     30/CS, CS
- --------------------------------------------------------------------------------
AV8C1610       SET-ADM NEONAT BURRTE 150ML     CS     3/CS, CS
- --------------------------------------------------------------------------------
AV8C1630       SET-ADMIN BURETTE 150ML         CS     CS, CS/30
- --------------------------------------------------------------------------------
AV8C195        SET-ADMIN BLD YTYPE MIC FLT     CS     30/CS, CS
- --------------------------------------------------------------------------------
AV8C201        SET-ADMIN PRMRY NVNT 2YSITE     CS     40/CS, CS
- --------------------------------------------------------------------------------
AV8C2012       SET-FILTER 3WAY DROP            CS     40/CS, CS
- --------------------------------------------------------------------------------
AV8C220        SET-ADMIN PRMY YSTE 20DP/ML     CS     40/CS,CS
- --------------------------------------------------------------------------------
AV8C230        SET-ADMIN PRM 2YSTE 20DP/ML     CS     40/CS, CS
- --------------------------------------------------------------------------------
AV8C2650       SET-ADMIN BURETTE 150ML         CS     30/CS, CS
- --------------------------------------------------------------------------------
AV8C290        SET-ADMIN YSITE 20DP/ML         CS     30/CS, CS
- --------------------------------------------------------------------------------
AV8C390        SET-ADMIN PRIMRY 20DP/ML        CS     40/CS, CS
- --------------------------------------------------------------------------------
AV8C4202       SET-ADMIN CHK VLV PGBK 20DP     CS     40/CS, CS
- --------------------------------------------------------------------------------
AV8C4220       SET-IV CHK VAL 20DR/ML          CS     40/CS,CS
- --------------------------------------------------------------------------------
AV8C4222       SET-ADMIN CHK VLV PGBK 20DP     CS     40/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 6 of 63
<PAGE>   10
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
AV8C4236       SET-ADMIN SECNDARY 20DP LL      CS     40/CS, VCS
- --------------------------------------------------------------------------------
AV8C4240       SET-ADMIN .22 MIC FLT 20DPS     CS     40/CS, CS
- --------------------------------------------------------------------------------
AV8C4292       SET-ADMIN CHK VAL PGBK 20DP     CS     40/CS, CS
- --------------------------------------------------------------------------------
AV8C630        SET-ADMIN PRMRY 2YSITE 60DP     CS     40/CS, CS
- --------------------------------------------------------------------------------
AVAC2308       SET-ADMIN 1.2 MIC FLT 20DPS     CS     40/CS, CS
- --------------------------------------------------------------------------------
AVCC1201       SET-ADMIN CHK VAL PGBK 20DP     CS     40/CS, CS
- --------------------------------------------------------------------------------
AVCC2308       SET-ADMIN 1.2 MIC FLT 20DPS     CS     40/CS, CS
- --------------------------------------------------------------------------------
AVCC3217       SET-ADMIN .22 MIC FLT PGBK      CS     40/CS, CS
- --------------------------------------------------------------------------------
BD000256       TUBE-FEEDING 18FR CONT BUTT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD000257       TUBE-BUTTON FEED W/SYR          CS
- --------------------------------------------------------------------------------
BD000258       TUBE-FEEDING 24FR CONT BUTT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD000259       TUBE-BOLUS 24 FR BUTTON         CS
- --------------------------------------------------------------------------------
BD000261       KIT-BUTTON 28FR 1.5CM           BX     1/BX, BX
- --------------------------------------------------------------------------------
BD000268       TUBE-CONT 28FR BUTTON FD        CS
- --------------------------------------------------------------------------------
BD000269       FEED TUBE-BUTTON 28F 10"        CS
- --------------------------------------------------------------------------------
BD000282       KIT-BUTTON 18F 1.7 CM           EA     EA, EA
- --------------------------------------------------------------------------------
BD000286       KIT-BUTTON 24FR 2.4CM           CS
- --------------------------------------------------------------------------------
BD000287       BUTTON KIT-24F 3.4cm            CS
- --------------------------------------------------------------------------------
BD000296       KIT-BUTTON 24FR 4.4CM           CS
- --------------------------------------------------------------------------------
BD000325       LUER CAP & PEG ADAPTR B10       BX
- --------------------------------------------------------------------------------
BD000332       ADAPTER-FEEDING 1 PORT          BX     5/BX, BX
- --------------------------------------------------------------------------------
BD000333       ADAPTER-FEEDING UNIVERSAL       BX     5/BX, BX
- --------------------------------------------------------------------------------
BD000350       TUBE-DECOM 18FR 1.7CM BUTT      CS     6/CS, CS
- --------------------------------------------------------------------------------
BD000351       TUBE-DECOM 18FR 2.4CM BUT       CS
- --------------------------------------------------------------------------------
BD000352       TUBE-DEC BUTTON 18F 3.4cm       CS
- --------------------------------------------------------------------------------
BD000353       TUBE-DECOM 24FR 1.7CM 6/C       CS
- --------------------------------------------------------------------------------
BD000354       TUBE-DECOM 24FR 2.4CM BUTT      CS     6/CS, CS
- --------------------------------------------------------------------------------
BD000355       FEED TUBE BUTTON DEV 6/BX       BX
- --------------------------------------------------------------------------------
BD000356       DECOMP TUBE-4.4cm BUTTON        CS
- --------------------------------------------------------------------------------
BD000357       TUBE-DECOM 24F 1.5CM            BX     6/BX,BX
- --------------------------------------------------------------------------------
BD000358       TUBE-DEC BUTTON 28F 2.7cm       CS
- --------------------------------------------------------------------------------
BD000361       TUBE-DECOMP 18F 1.2CM           CS
- --------------------------------------------------------------------------------
BD000395       TUBE-FEEDING DECOMP UNIV        BX     12/BX, BX
- --------------------------------------------------------------------------------
BD000718       GAS TUBE-REP 18F 20CC           BX
- --------------------------------------------------------------------------------
BD000720       TUBE-GASTRO 20FR 20CC           BX     2/BX, BX
- --------------------------------------------------------------------------------
BD000722       TUBE-GASTRO 22F 20CC            BX     2/BX, BX
- --------------------------------------------------------------------------------
BD0035640      KIT-CATH PEDI 8FR               CS     50/CS,CS
- --------------------------------------------------------------------------------
BD004052       CLAMP-CUMMINGHAM JUVENILE       CS     1/CS, CS
- --------------------------------------------------------------------------------
BD004053       CLAMP-CUNNINGHAM REG 2"         EA     EA, EA
- --------------------------------------------------------------------------------
BD004054       CLAMP-CUNNINGHAM LARGE 3"       EA     EA, EA
- --------------------------------------------------------------------------------
BD008910       CATH-SLEEVE 22"X10FR            CS     200/CS
- --------------------------------------------------------------------------------
BD010112       CATH-URETH 12FR COUDE TIP       CS     12/CS, CS
- --------------------------------------------------------------------------------
BD010114       CATH-URETH 14FR COUDE TIP       CS     12/CS, CS
- --------------------------------------------------------------------------------
BD010116       CATH-URETH 16FR COUDE TIP       CS     12/CS, CS
- --------------------------------------------------------------------------------
BD010118       CATH-URETH 18FR COUDE TIP       CS     12/CS, CS
- --------------------------------------------------------------------------------
BD010120       CATH-URETH 20FR COUDE TIP       CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0102L14      CATH-FOLEY 14FR 5CC COUDE       CS     12/CS,CS
- --------------------------------------------------------------------------------
BD0102L16      CATH-FOLEY 16FR 5CC COUDE       CS     12/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 7 of 63
<PAGE>   11
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BD0102L20      CATH-FOLEY 20FR 5CC COUDE       CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0103V20      CATH-FOLEY 20FR 30CC RIBBED     BX     12/BX, BX
- --------------------------------------------------------------------------------
BD0119L16      BARDEX LUBRICATH 16FR 5CC       CS
- --------------------------------------------------------------------------------
BD0119L18      CATH-IRR 18FR 5CC 3-WAY TEF     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0132L22      CATH-IRR 22FR 5CC 3-WAY WT      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0132L24      CATH-IRRIG 3-WAY 5CC 24FR       CS
- --------------------------------------------------------------------------------
BD015914       CATH-URETH 14FR FEMALE          CS     200/CS, CS
- --------------------------------------------------------------------------------
BD0165L12      CATH-FOLEY LUBR 5CC 12FR        CS
- --------------------------------------------------------------------------------
BD0165L14      CATH-FOLEY 14FR 5CC LUBLTEX     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165L16      CATH-FOLEY 16FR 5CC LUBLTEX     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165L18      CATH-FOLEY 18FR 5CC LUBLTEX     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165L20      CATH-FOLEY 20FR 5CC LUBLTEX     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165L22      CATH-FOLEY 22FR 5CC LUBLTEX     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165L24      CATH-FOLEY 24FR 5CC LUBLTEX     CS     12/CS,CS
- --------------------------------------------------------------------------------
BD0165L26      CATH-FOLEY 26FR 5CC LUBLTEX     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165PV10     PEDI-CATH-3CC 10FR 12/CS        CS
- --------------------------------------------------------------------------------
BD0165V12      CATH-FOLEY 12FR 5CC RIBBED      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165V14      FOLEY CATH-LATX  5CC-14FR       CS
- --------------------------------------------------------------------------------
BD0165V16      FOLEY CATH-LATX  5CC-16FR       CS
- --------------------------------------------------------------------------------
BD0165V18      CATH-FOLEY 18FR 5CC RIBBED      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165V22      CATH-FOLEY 22FR 5CC RIBBED      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165V24      CATH-FOLEY 24FR 5CC RIBBED      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0165V28      CATH-FOLEY 28FR 5CC LATEX       CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0166L16      CATH-FOLEY 16FR 30CC LUBLTX     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0166L18      CATH-FOLEY 18FR 30CC LUBTX      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0166L30      CATH-FOLEY 30FR 30CC LATEX      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0166V14      FOLEY CATH-LATX 30CC-14FR       CS
- --------------------------------------------------------------------------------
BD0166V16      FOLEY CATH-LATX 30CC-16FR       CS
- --------------------------------------------------------------------------------
BD0166V30S     CATH-FOLEY BALLOON RIB 30CC     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD0167V22      CATH-CONT IRR 30CC-22FR         CS
- --------------------------------------------------------------------------------
BD0167V22S     CATH-FOLEY 22FR 30CC SILCOT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD056110       CATH-RED ROBNSN 10FR 12/C       CS
- --------------------------------------------------------------------------------
BD086012       DRAIN-MALECOT 12FR STERILE      EA     EA
- --------------------------------------------------------------------------------
BD086014       DRAIN-MALECOT 14FR STERILE      EA     EA
- --------------------------------------------------------------------------------
BD086016       BARDEX 4-WING MALECOT           EA
- --------------------------------------------------------------------------------
BD086018       DRAIN-MALECOT 18FR STERILE      CS     6/CS,CS
- --------------------------------------------------------------------------------
BD086020       DRAIN-BARDX MALECOT 20FR        EA
- --------------------------------------------------------------------------------
BD086024       DRAIN-MALECOT 4 WING 24FR       EA
- --------------------------------------------------------------------------------
BD10060        CREAM-DOUBLE GUARD              BX     12/BX, BX
- --------------------------------------------------------------------------------
BD1033K        KIT-SKIN CARE INCONTINENT       EA     EA, 6EA/CS
- --------------------------------------------------------------------------------
BD120024       WAFER-BARRIER SKIN 4" X 4"      BX     --DISC--BX/5EACH
- --------------------------------------------------------------------------------
BD123514A      CATH-FOLEY 14FR 5CC SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123516A      CATH-FOLEY 16FR 5CC SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123518A      CATH-FOLEY 18FR 5CC SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123520       CATH-FOLEY 20FR 5CC SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123520A      CATH-FOLEY 20FR 5CC SILICON     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123522A      CATH-FOLEY 22FR 5CC SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123524A      CATH-FOLEY 24FR 5CC SILCOAT     CS     12/CS,CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 8 of 63
<PAGE>   12
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BD123526A      CATH-FOLEY 26FR 5CC SILICO      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123528       CATH-FOLEY 28FR 5CC SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123528A      CATH-FOLEY 28FR 5CC SILICO      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123530       CATH-FOLEY 30FR 5CC SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123530A      CATH-FOLEY 30FR 5CC SILICO      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123612       CATH-FOLEY 12FR 30CC SILCOT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123614A      CATH-FOLEY 14FR 3CC SILCOT      BX     12/BX, BX
- --------------------------------------------------------------------------------
BD123616A      CATH-FOLEY 16FR 30CC SILCOT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123618A      CATH-FOLEY 18FR 30CC SILCOT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123620       CATH-FOLEY 20FR 30CC SILCOT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123620A      CATH-FOLEY 20FR 30CC SILICO     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123622A      CATH-FOLEY 22FR 30CC SILICO     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123624A      CATH-FOLEY 24FR 30CC SILICO     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123626A      CATH-FOLEY 30CC 26FR SILCOA     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123628A      CATH-FOLEY 28FR 30CC SILCOT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD123630A      CATH-FOLEY 30FR 30CC SILIC      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD124616       CATH-FOLEY 16FR 30CC LATEX      CS     12/CS,CS
- --------------------------------------------------------------------------------
BD124618       CATH-FOLEY 18FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD124622       CATH-FOLEY 22FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD124628       CATH-FOLEY 28FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126516       CATH-FOLEY 16F 5CC LATEX CT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126518       CATH-FOLEY 18FR 5CC PTFECOT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126526       CATH-FOLEY 26FR 5CC PTFECOT     CS     12/CS,CS
- --------------------------------------------------------------------------------
BD126614       CATH-FOLEY 14FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126616       CATH-FOLEY 16FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126618       CATH-FOLEY 18FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126620       CATH-FOLEY 20FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126622       CATH-FOLEY 22FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126624       CATH-FOLEY 24FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD126626       CATH-FOLEY 26FR 30CC PTFECT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD150          PUMP-SYRINGE BARD 150           EA     USD ONLY
- --------------------------------------------------------------------------------
BD150101       BAG-LEG 9OZ SMALL DISP STER     CS     48/CS, CS
- --------------------------------------------------------------------------------
BD150102       BAG-LEG 19OZ MED DISP STER      CS     48/CS, CS
- --------------------------------------------------------------------------------
BD150103       BAG-LEG 32OZ LRG DISP STER      CS     48/CS, CS
- --------------------------------------------------------------------------------
BD150202       CATH-MALE EXT MED 1 1/2 DIA     CS     6/CS, CS
- --------------------------------------------------------------------------------
BD150203       CATH-MALE EXT LG 1-5/8 DIA      CS     6/CS, CS
- --------------------------------------------------------------------------------
BD150419       LEG BAG-DISPOSE MED 19 OZ       CS     48/CS,CS
- --------------------------------------------------------------------------------
BD150432       BAG-LEG 32OZ LG W/VALVE         CS     12/CS, CS
- --------------------------------------------------------------------------------
BD150503       CATH-EXT MALE STNDRD 50/C       CS
- --------------------------------------------------------------------------------
BD150507       CATH-STRAPS LEG DELUX 24"       CS     24PR/CS, CS
- --------------------------------------------------------------------------------
BD150520       CATHETER STRIP W/VELCRO         CS
- --------------------------------------------------------------------------------
BD150615       TUBE-18" EXTENSION LATEX        CS     24/CS, CS
- --------------------------------------------------------------------------------
BD150703       CATH-MALE EXTERNAL STNDRD       CS
- --------------------------------------------------------------------------------
BD150XL        PUMP-INF BD 150XL               EA     EA, EA
- --------------------------------------------------------------------------------
BD153202       BAG-DRAINAGE W/URINE METER      CS     10/CS, CS
- --------------------------------------------------------------------------------
BD153504       BAG-DRAINAGE SYS W/HANGER       CS     20/CS, CS
- --------------------------------------------------------------------------------
BD153507       BAG-DRAINAGE 2000ML W/SLEEV     CS     20/CS, CS
- --------------------------------------------------------------------------------
BD153509       BAG-DRAINAGE 4000CC             CS     20/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 9 of 63
<PAGE>   13
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BD154002       BAG-DRAINAGE W/SM PORT/CHAM     CS     20/CS, CS
- --------------------------------------------------------------------------------
BD165728       CATH-FOLEY 28FR 5CC SILI        CS     12/CS, CS
- --------------------------------------------------------------------------------
BD165814       CATH-FOLEY 14FR 5CC             CS     12/CS, CS
- --------------------------------------------------------------------------------
BD165816       CATH-FOLEY 16FR 5CC SILICON     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD165820       CATH-FOLEY 20FR 5CC SIL 2W      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD166820       CATH-FOLEY 20FR 30CC SILICO     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD166822       CATH-FOLEY 22FR 30CC SILICN     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD177714       CATH-URETHRAL RUBBER 14FR       CS     100/CS, CS
- --------------------------------------------------------------------------------
BD182329       SPECULUM-SANI SPEC SM           CS     100/CS, CS
- --------------------------------------------------------------------------------
BD182330       SPECULUM-SANI SPEC MED          CS     100/CS, CS
- --------------------------------------------------------------------------------
BD182331       SPECULUM-VAGINL SANI-SPC LG     CS     100/CS, CS
- --------------------------------------------------------------------------------
BD182420       ANOSCOPE-SANI-SCOPE PLAS NS     CS     10/BX,10BX/CS
- --------------------------------------------------------------------------------
BD200          PUMP-INF BD 200                 EA     EA  EA
- --------------------------------------------------------------------------------
BD21100000     RESERVOIR-150ML                 CS     10/CS, CS
- --------------------------------------------------------------------------------
BD21160000     RESERVOIR-60CC                  CS     10/CS, CS
- --------------------------------------------------------------------------------
BD21200000     SET-PUMP USE TR2L3272           CS     10/CS, CS
- --------------------------------------------------------------------------------
BD22030000     ***USETR2L3518***               CS
- --------------------------------------------------------------------------------
BD2205222      SET-INF WING 20GX.75"           CS     20/CS, CS
- --------------------------------------------------------------------------------
BD2206222      NEEDLE-INF WING SET 22GX1"      CS     20/CS, CS
- --------------------------------------------------------------------------------
BD277708       CATH-UTILITY 8FR 16"            CS     12/CS, CS
- --------------------------------------------------------------------------------
BD277718       CATH-UTILITY 18FE 16"           CS     12/CS, CS
- --------------------------------------------------------------------------------
BD300XL        PUMP-INF BD 300XL               EA     EA, EA
- --------------------------------------------------------------------------------
BD33614        CATH-FOLEY 14FR 5CC SILI ST     CS     10/CS, CS
- --------------------------------------------------------------------------------
BD33616        CATH-FOLEY 16FR 5CC SILI ST     CS     10/CS,CS
- --------------------------------------------------------------------------------
BD33618        CATH-FOLEY 18FR 5CC SILI ST     CS     10/CS,CS
- --------------------------------------------------------------------------------
BD33620        CATH-FOLEY 20FR 5CC SILI ST     CS     10/CS,CS
- --------------------------------------------------------------------------------
BD33624        CATH-FOLEY 24FR 5CC SILI ST     CS     10/CS,CS
- --------------------------------------------------------------------------------
BD353610       KIT-CATH 8FR FEMALE             CS     25/CS, CS
- --------------------------------------------------------------------------------
BD371611       SCALPLE-STERIL DISP SZ 11       BX     10/BX, BX
- --------------------------------------------------------------------------------
BD371615       SCALPLE-STERIL DISP SZ 15       BX     10/BX, BX
- --------------------------------------------------------------------------------
BD4180         KIT-CATH GROSHONG REPAIR        EA     EA, EA
- --------------------------------------------------------------------------------
BD420614       CATH-URETH 14FR 6" FEM ST       CS     50/CS, CS
- --------------------------------------------------------------------------------
BD421614       CATH-INTERMITTENT 14F16"M/F     CS     50/CS, CS
- --------------------------------------------------------------------------------
BD4A2045       KIT-CATH COLLECT MALE 12FR      CS     50/CS, CS
- --------------------------------------------------------------------------------
BD4A3053       KIT-CATH 14FR MALE 550CC        CS     50/CS, CS
- --------------------------------------------------------------------------------
BD4A4194       TUBE-EXT LEGBAG 18" ST          CS     50/CS, CS
- --------------------------------------------------------------------------------
BD4A4286       CATH-INTERM 14FR 6" FEMALE      CS     100/CS, CS
- --------------------------------------------------------------------------------
BD4A5144       KIT-CATH INTERMITTENT 14FR      CS     50/CS,CS
- --------------------------------------------------------------------------------
BD5512B        WOUND-BIOLEX CLEANSER 12OZ      EA     EA, 12/CS
- --------------------------------------------------------------------------------
BD6405         VACUTAINER-LAVENDOR 2.5ML       BX     100/BX, BX
- --------------------------------------------------------------------------------
BD6465472      HOLDER-PUMP                     EA     EA, EA
- --------------------------------------------------------------------------------
BD6466540      SET-EXT USE TR2L3508            CS     50/CS, CS
- --------------------------------------------------------------------------------
BD7000U        ODOR-ELIMIN UNSCENT 1OZ         CS     48/CS, CS
- --------------------------------------------------------------------------------
BD7012A        ODOR-ELIMIN RETL PKG 1OZ        CS     12/CS, CS
- --------------------------------------------------------------------------------
BD740013       BARRIER-FILM PROT IND WIPES     BX     50/BX, 12BX/CS, CS
- --------------------------------------------------------------------------------
BD740031       ABSORPTION DRESS-60gm BTL       EA
- --------------------------------------------------------------------------------
BD740033       DRESSING-ABSORPTION 3GM PK      BX     20/BX,12BX/CS
- --------------------------------------------------------------------------------
BD740034       DRESSING-E-Z ABSORB GEL PKT     CS     60/CS,CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 10 of 63
<PAGE>   14
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BD740040       DRESSING-VIGILON PRIM 3x6       BX     10/CS, CS
- --------------------------------------------------------------------------------
BD740041       DRESSING-VIGILON PRIM 4x4       BX     10/BX,10BX/CS
- --------------------------------------------------------------------------------
BD740042       DRESSING-VIGILON STER 3X8       BX     10/BX,10BX/CS
- --------------------------------------------------------------------------------
BD740043       DRESSING-VIGILON PRIM 6x8       BX     10/BX, 10BX/CS
- --------------------------------------------------------------------------------
BD740046       DRESSING-VIGILON PRIM 4X4       BX     10/BX, 10BX/CS
- --------------------------------------------------------------------------------
BD750101       TRAY-IRR W/50CC BULB SYR        CS     20/CS, CS
- --------------------------------------------------------------------------------
BD750301       TRAY-IRR W/60CC PISTON SYR      CS     20/CS, CS
- --------------------------------------------------------------------------------
BD750307       TRAY-IRR W/60CC PIST SYR        CS     20/CS, CS
- --------------------------------------------------------------------------------
BD772415       TRAY-CATH URETH 15FR W/PVP      CS     20/CS, CS
- --------------------------------------------------------------------------------
BD782100       TRAY-CATH INSERT W/10CC SYR     CS     20/CS, CS
- --------------------------------------------------------------------------------
BD782102       TRAY-CATH INSERT W/30CC SYR     CS     20/CS, CS
- --------------------------------------------------------------------------------
BD800516       KIT-CATH 16FR 5CC/10CC SYR      CS     10/CS, CS
- --------------------------------------------------------------------------------
BD800518       KIT-CATH 18FR 5CC/10CC SYR      CS     10/CS, CS
- --------------------------------------------------------------------------------
BD802001       BAG-DRAINAGE 2000CC W/H HAN     CS     20/CS, CS
- --------------------------------------------------------------------------------
BD802002       DRAIN BAG URINARY 2000CC        CS
- --------------------------------------------------------------------------------
BD802010       TRAY-CATH INSERT W/10CC SYR     CS     20/CS, CS
- --------------------------------------------------------------------------------
BD802016       TRAY-FOLEY CATH 5CC/16FR        CS
- --------------------------------------------------------------------------------
BD802018       TRAY-FOLEY CATH 5CC/18FR        CS
- --------------------------------------------------------------------------------
BD802030       TRAY-FOLEY CATH 30CC SYR        CS
- --------------------------------------------------------------------------------
BD802035       CATH TRAY-UNIVERSAL 10/CS       CS
- --------------------------------------------------------------------------------
BD802050       TRAY-FOLEY CATH 30CC SYR        CS
- --------------------------------------------------------------------------------
BD802060       TRAY-IRRIGATION 60CC SYR        CS
- --------------------------------------------------------------------------------
BD802065       SYRINGE-IRR PISTON 60CC         CS     50/CS, CS
- --------------------------------------------------------------------------------
BD802100       TRAY-URETHRAL CATH 15FR         CS
- --------------------------------------------------------------------------------
BD802110       TRAY-FOLEY CATH 10CC SYR        CS
- --------------------------------------------------------------------------------
BD802115       TRAY-URETHRAL 15 FR             CS
- --------------------------------------------------------------------------------
BD802130       TRAY-CATH INSERT W/30CC SYR     CS     20/CS, CS
- --------------------------------------------------------------------------------
BD802320       KIT-CATH FOLEY 20FR 30CC        CS     12/CS, CS
- --------------------------------------------------------------------------------
BD802524       CATH-FOLEY 24FR 5CC SILI        CS     12/CS, CS
- --------------------------------------------------------------------------------
BD804322       CATH-FOLEY 22FR 30CC TEF        CS     12/CS, CS
- --------------------------------------------------------------------------------
BD806316       CATH-FOLEY 16FR 5CC BALOON      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD806318       CATH-FOLEY 18FR 30CC LATEX      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD806320       CATH-FOLEY 20FR 30CC LATEX      CS     12/CS, CS
- --------------------------------------------------------------------------------
BD806516       CATH-FOLEY 16FR 5CC ST SILI     CS     12/CS, CS
- --------------------------------------------------------------------------------
BD806518       CATH-FOLEY 18FR 5CC SILCOAT     CS     12/CS,CS
- --------------------------------------------------------------------------------
BD806520       CATH-FOLEY 5CC 22FR SIL         CS     12/CS, CS
- --------------------------------------------------------------------------------
BD896300       TRAY-FOLEY CATH W/O CATH        CS
- --------------------------------------------------------------------------------
BD897400       TRAY-FOLEY CNTR ENT NO CATH     CS     10/CS, CS
- --------------------------------------------------------------------------------
BD897416       CATH TRAY-16F FOLEY INSRT       CS
- --------------------------------------------------------------------------------
BD898316       FOLEY TRAY-W/16F CATH C10       CS     10/CS, CS
- --------------------------------------------------------------------------------
BD899516       INFCTN CNTRL TRAY-16F C10       CS
- --------------------------------------------------------------------------------
BD899518       TRAY-INFECT. CONTROL 18FR       CS
- --------------------------------------------------------------------------------
BD899616       TRAY-FOLEY CATH INS 16FR        CS
- --------------------------------------------------------------------------------
BD899618       TRAY FOLLEY CTH-10CC-18FR       CS
- --------------------------------------------------------------------------------
BD9414         CATH-URETH 14FR RED RUBBER      CS     100/CS, CS
- --------------------------------------------------------------------------------
BD9416         CATH-URETH 16FR RED RUBBER      CS     100/CS, CS
- --------------------------------------------------------------------------------
BD9418         CATH-URETH 18FR RED RUBBER      CS     100/CS, CS
- --------------------------------------------------------------------------------
BD960001       PCH #1-5"x8" 10PK 10PK/CS       CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 11 of 63
<PAGE>   15
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BD960101       COLOSTOMY POUCH NO. 1           CS
- --------------------------------------------------------------------------------
BD960601       COLLECTOR-INFANT URINE 1200     CS     100/CS, CS
- --------------------------------------------------------------------------------
BDCORMEDII     PUMP-CORMED II INF              EA
- --------------------------------------------------------------------------------
BDCORMEDIII    PUMP-CORMED III                 EA
- --------------------------------------------------------------------------------
BDHARPCA       PUMP-BD HARVRD PCA              EA
- --------------------------------------------------------------------------------
BDINFUSOR      PUMP-BD INFUSOR                 EA
- --------------------------------------------------------------------------------
BDPCA          PUMP-BD PCA INF                 EA
- --------------------------------------------------------------------------------
BE00525        K330 PCB ASSY EXCHANGE          EA
- --------------------------------------------------------------------------------
BE00544        MAIN PCB EXCHANGE K22           EA     EA, EA
- --------------------------------------------------------------------------------
BE00548        K220 PCB ASSY EXCHANGE          EA     EA, EA
- --------------------------------------------------------------------------------
BE00559        K324 PCB EXCHANGE               EA     EA, EA
- --------------------------------------------------------------------------------
BE00567        K224 PCB EXCHANGE               EA     EA, EA
- --------------------------------------------------------------------------------
BE00592        PET SURF MNT PCB EXCHANGE       EA
- --------------------------------------------------------------------------------
BE00593        PET CHARGER PCB EXCHANGE        EA     EA, EA
- --------------------------------------------------------------------------------
BE102253       GLOVE-EXAM MED VYL ST PAIRS     CS     300/CS, CS
- --------------------------------------------------------------------------------
BE102433       GLOVE-EXAM MED VYL STER SGL     CS     600/CS, CS
- --------------------------------------------------------------------------------
BE102435       GLOVE,EXAM VYL LG ST TRU-T      CS     300/CS, CS
- --------------------------------------------------------------------------------
BE102510       GLOVE-EXAM VINYL NS SM          CS     400/CS, CS
- --------------------------------------------------------------------------------
BE102511       GLOVE-EXAM VINYL NS MED         CS     400/CS, CS
- --------------------------------------------------------------------------------
BE102512       GLOVE-EXAM VINYL NS LG          CS     400/CS, CS
- --------------------------------------------------------------------------------
BE102513       GLOVE-EXAM VINYL NS XL          CS     400/CS, CS
- --------------------------------------------------------------------------------
BE1604         **USE BE301604**                BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE2313         SYRINGE 20CC GLASS              EA     1/BX, BX
- --------------------------------------------------------------------------------
BE2316         SYRINGE-3CC YALE W/LL TIP       BX     1/BX, BX
- --------------------------------------------------------------------------------
BE2860         THERMOMETER-ORAL DIGITAL        BX     12/BX, BX
- --------------------------------------------------------------------------------
BE2861         THERMOMETER-RECTAL DIGITAL      BX     12/BX, BX
- --------------------------------------------------------------------------------
BE2870         COVER-THERM PROBE 0RAL BX'D     CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE2871         COVER-THERM PROBE PRELU REC     CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE2878         COVER-THERM PROBE ORAL BULK     BX     1000/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE300478       CONT-SHARPS N/V 8QT             CS     24/CS, CS
- --------------------------------------------------------------------------------
BE301027       SYRINGE-5CC NS BULK LL TIP      CS     1400/CS, CS
- --------------------------------------------------------------------------------
BE301028       SYRINGE-5CC NS BULK SLIP TP     CS     1400/CS, CS
- --------------------------------------------------------------------------------
BE301029       SYRINGE-10CC NS BULK LL TIP     CS     850/CS, CS
- --------------------------------------------------------------------------------
BE301030       SYRINGE-10CC NS BULK SLIP T     CS     850/CS, CS
- --------------------------------------------------------------------------------
BE301031       SYRINGE-20CC NS BULK LL TIP     CS     325/CS, CS
- --------------------------------------------------------------------------------
BE301032       SYRINGE-20CC NS BULK SLIP T     CS     325/CS, CS
- --------------------------------------------------------------------------------
BE301033       SYRINGE-30CC NS BULK LL TIP     CS     225/CS, CS
- --------------------------------------------------------------------------------
BE301034       SYRINGE-30CC NS BULK SLIP T     CS     225/CS, CS
- --------------------------------------------------------------------------------
BE301035       SYRINGE-60CC NS BULK LL TIP     CS     125/CS, CS
- --------------------------------------------------------------------------------
BE301036       SYRINGE-60CC NS BULK SLIP T     CS     125/CS, CS
- --------------------------------------------------------------------------------
BE301037       SYRINGE-CATH TIP 2OZ BULK       CS     125/CS, CS
- --------------------------------------------------------------------------------
BE301112       SYRINGE-3CC SLIP TIP NS BLK     CS     2000/CS, CS
- --------------------------------------------------------------------------------
BE301603       SYRINGE-5CC LUER SLIP TIP       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE301604       SYRINGE-10CC LUER SLIP TIP      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE301625       SYRINGE-20CC LUER SLIP TIP      BX     40/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE301626       SYRINGE-30CC LUER SLIP TIP      BX     30/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE301627       SYRINGE-60CC LUER SLIP TIP      BX     30/BX,4BX/CS
- --------------------------------------------------------------------------------
BE303365       CANNULA-Y-LOCK                  BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 12 of 63
<PAGE>   16
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE303366       CANNULA-SYRINGE BARE STYLE      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE303367       CANNULA-VIAL ACCESS                    100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE303368       CANNULA-LEVER LOCK              BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE303369       CANNULA-THREADED LOCK           BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE303370       CANNULA-LEVER LOCK              BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE303381       HOLDER-VACUTAINER INTERLINK     BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE303385       CANNULA- Y-LOCK  200/CASE       CS
- --------------------------------------------------------------------------------
BE303400       SYRINGE-3CC W/SYR CANNULA       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE303401       SYRINGE-3CC W/VIAL ACC CANN     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE303402       SYRINGE-5CC W/SYR CANNULA       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE303403       SYRINGE-5CC W/VIAL ACC CANN     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE303404       SYRINGE-10CC W/SYR CANNULA      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE303405       SYRINGE-10CC W/VIAL ACC CAN     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE305101       NEEDLE-25 SUB-Q 5/8 REG BEV     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305102       NEEDLE-22X1M REG BEV TW         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305103       NEEDLE-22 IM 1 1/2 RG BV TW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305106       NEEDLE-30 X 1/2 RG SPECIAL      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305109       NEEDLE-27 X 1/2 REG BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305110       NEEDLE-26X3/8 REG BEV           BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305111       NEEDLE-26 X 1/2 REG BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305115       NEEDLE-26 SUB-Q 5/8 REG BEV     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305120       NEEDLE-23 X 1 1/4 RG SPEC       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305122       NEEDLE-25 X 5/8 REG BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305124       NEEDLE-25 X 7/8 RB SPECIALT     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305125       NEEDLE-25 X 1 REG BEVEL         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305127       NEEDLE-25 X 1 1/2 REG BEVEL     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305128       NEEDLE-30 X 1 RB SPECIALTY      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305129       NEEDLE-21X2 RB SPECIALTY        BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305136       NEEDLE-27 X 1 1/4 RB SPEC       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305140       NEEDLE-18 X 1 REG BEVEL TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305141       NEEDLE-24 X 1 REG BEVEL         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305142       NEEDLE-22 X 3/4 REG BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305143       NEEDLE-23 X 3/4 REG BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305144       NEEDLE-23 X 1 SHORT BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305145       NEEDLE-23 X 1 REG BEVEL         BX     100/BX 10BX/CS
- --------------------------------------------------------------------------------
BE305148       SPINAL NEEDLE-22G 5 BLACK       BX
- --------------------------------------------------------------------------------
BE305149       SPINAL NEEDLE-22G 7 BLACK       BX
- --------------------------------------------------------------------------------
BE305155       NEEDLE-22 X 1 REG BEVEL         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305156       NEEDLE-22 X 1 1/2 REG BEVEL     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305157       NEEDLE-22 X 1 1/4 REG BEVEL     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305158       NEEDLE-22 X 1 SHORT BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305159       NEEDLE-22 X 1 1/2 SHORT BEV     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305162       SPINAL NDL-20G 1-1/2" YLW       BX
- --------------------------------------------------------------------------------
BE305165       NEEDLE-21 X 1 REG BEVEL         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305166       NEEDLE-21 X 1 1/4 RB SPEC       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305167       NEEDLE-21 X 1 1/2 REG BEVEL     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305168       NEEDLE-21 X 1 SHORT BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305169       NEEDLE-21 X 1 1/2 SHORT BEV     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 13 of 63
<PAGE>   17
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE305170       YALE SPINAL NDL-25Gx3"BLU       BX
- --------------------------------------------------------------------------------
BE305175       NEEDLE-20 X 1 REG BEVEL         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305176       NEEDLE-20 X 1 1/2 REG BEVEL     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305177       NEEDLE-21 IV 1 REG BEV TW       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305178       NEEDLE-20 X 1 SHORT BEVEL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305179       NEEDLE-20 X 1 1/2 SHORT BEV     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305181       NEEDLE-SPINAL 22G 31/2 BLK      BX     25/BX, BX
- --------------------------------------------------------------------------------
BE305185       NEEDLE-18 FILL 1 1/2 RB TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305186       NEEDLE-19 X 1 REG BEVEL TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305187       NEEDLE-19 X 1 1/2 REG B TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305188       NEEDLE-19 X 1 SHORT BEV TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305189       NEEDLE-19 X 1 1/2 SH BV TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305190       NEEDLE-21 IV 1 1/2 REG B TW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305193       NEEDLE-23 IM 1 REG BEV TW       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305194       NEEDLE-23 IM 1 1/2 REG B TW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305195       NEEDLE-18 X 1 REGULAR BEVEL     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305196       NEEDLE-18 X 1 1/2 REG BEVEL     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305197       NEEDLE-16 X 1 RB SPECIALTY      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305198       NEEDLE-16 X 1 1/2 RB SPEC       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305199       NEEDLE-18 X 1 1/2 SHORT BEV     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305200       NEEDLE-FILTER 19X1 1/2 5MIC     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305224       SYR-CORNWALL 10CC FLD DISP      CS     10/CS, CS
- --------------------------------------------------------------------------------
BE305230       PIN-DISPENSING .45 MIC FILT     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE305231       PIN-DISPENSING .22 MIC FILT     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE305291       SYRINGE-21/2CC GLASPK DSP       BX     25/BX, 20BX/CS
- --------------------------------------------------------------------------------
BE305292       SYRINGE-1CC TB GLASPAC DISP     BX     25/BX, 20BX/CS
- --------------------------------------------------------------------------------
BE305293       SYRINGE-5CC GLASPAK DISP        BX     10/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305294       SYRINGE-10CC GLASPAK DISP       BX     10/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305406       NEEDLE-18G SAFE GARD SHIELD     CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE305407       NEEDLE-20G SAFE GARD SHIELD     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305426       CONT-SHARPS HORZNTL 5.4QT       CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305431       CONT-SHARPS 2 GAL MAILABLE      CS     4/CS, CS
- --------------------------------------------------------------------------------
BE305432       CONT-SHARPS 5 GAL MAILABLE      CS     2/CS, CS
- --------------------------------------------------------------------------------
BE305433       CONT-SHARPS 1QT MAILABLE        CS     6BX/CS, CS
- --------------------------------------------------------------------------------
BE305440       CONT-SHARPS 16 GAL NEST         CS     6/CS, CS
- --------------------------------------------------------------------------------
BE305441       CONT-CHEMO 16 GAL               CS     6/CS,CS
- --------------------------------------------------------------------------------
BE305442       CONT-BASE STAND 16 GAL          CS     5/CS, CS
- --------------------------------------------------------------------------------
BE305443       CONT-SHARPS 5.4 QT SIDE ENT     CS     20/CS, CS
- --------------------------------------------------------------------------------
BE305444       CONT-SHARPS 5.4 QT SIDE ENT     CS     20/CS, CS
- --------------------------------------------------------------------------------
BE305446       CONT-SHARPS 5.4 QT HORIZ OP     CS     20/CS, CS
- --------------------------------------------------------------------------------
BE305447       CONT-BRACKET WALL 5.4QT         CS     10/CS, CS
- --------------------------------------------------------------------------------
BE305448       BOX-GLOVE CABINET               CS     6/CS, CS
- --------------------------------------------------------------------------------
BE305451       BRACKET-SHARPS FOR 1/1.4QT      EA     EA, 12EA/CS
- --------------------------------------------------------------------------------
BE305452       CONT-SHARPS 5.4QT NEST PEAR     CS     20/CS, CS
- --------------------------------------------------------------------------------
BE305456       CONT-SHARPS 14QT NEST.          CS     20/CS, CS
- --------------------------------------------------------------------------------
BE305457       CONT-SHARPS 6GL NEST OPN CT     CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305458       KIT-PHYSICIAN OFF SAFETY        EA     EA, EA
- --------------------------------------------------------------------------------
BE305459       CONT-SHARPS 3.2 QT VERTICAL     CS     6/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 14 of 63
<PAGE>   18
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE305460       CONT-SHARPS 8QT NEST CL TOP     CS     24/CS, CS
- --------------------------------------------------------------------------------
BE305462       SYRINGE ONLY-10cc LAB           CS     400/CS, CS
- --------------------------------------------------------------------------------
BE305463       SHARPS COLLECTOR-8qt IVRY       CS     24/CS, CS
- --------------------------------------------------------------------------------
BE305464       CONT-SHARPS 14QT NEST SM FL     CS     20/CS, CS
- --------------------------------------------------------------------------------
BE305465       CONT-SHARPS 6GL NEST LG FUL     CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305468       CONT-SHARPS 3.2QT VERT ENTR     CS     6/CS, CS
- --------------------------------------------------------------------------------
BE305469       CONT-SHARPS VERT ENT 3.2QT      CS     36/CS, CS
- --------------------------------------------------------------------------------
BE305471       SHARPS CONTNR-INNER RED         CS
- --------------------------------------------------------------------------------
BE305475       CONT-BRACKET 3.2QT              CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305476       ADAPTER-BRACKET                 CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305477       CONT-SHARPS 5GL X-LG LG FUN     CS     8/CS, CS
- --------------------------------------------------------------------------------
BE305478       CONT-SHARPS 9.2QT OFFSET NK     CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305479       CONT-SHARPS 8 QT NESTABLE       CS     24/CS, CS
- --------------------------------------------------------------------------------
BE305480       CONT-SHARPS 14QT NEST LG FN     CS     20/CS, CS
- --------------------------------------------------------------------------------
BE305481       CONT-SHARPS 6GL NEST OP TOP     CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305482       SYRINGE-10CC ECC TIP STER       BX     100/BX 4BX/CS
- --------------------------------------------------------------------------------
BE305483       CONT-PHLEBOTOMY .7 QT           CS     48/CS, CS
- --------------------------------------------------------------------------------
BE305485       BRACKET-NESTABLE COLLECTR       CS
- --------------------------------------------------------------------------------
BE305487       CONT-SHARPS 1.4QT ONE-PIECE     CS     36/CS, CS
- --------------------------------------------------------------------------------
BE305488       CONT-SHARPS 3.3QT ONE PIECE     CS     24/CS, CS
- --------------------------------------------------------------------------------
BE305489       CONT-SHARPS 6.9QT MED 1-PC      CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305490       CONT-SHARPS 8.2QT LG 1-PC       CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305491       CONT-SHARPS 5GL XLG 1-PC OT     CS     8/CS, CS
- --------------------------------------------------------------------------------
BE305492       CONT-SHARPS 9QT CHEMO WHITE     CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305493       CONT-CHEMO PLASTIC 5GL WHIT     CS     8/CS, CS
- --------------------------------------------------------------------------------
BE305500       SYRINGE-ALERGY 1CC 28X1/2       BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE305512       SHARPS COLLECT-PHILEBOTOMY      CS     40/CS, CS
- --------------------------------------------------------------------------------
BE305520       SYRINGE-ALERGY 1CC 27X1/2       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305528       SYRINGE-ALERGY 1CC 26X1/2       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305529       SYRINGE-ALERGY 1CC 26X3/8       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE305535       TRAY-SYR 1/2CC ALLER 27X1/2     CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE305536       TRAY-ALLERGY 1/2CC 27X1/2       CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE305537       TRAY-ALLERGY 1CC 26X1/2         CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE305538       TRAY-ALLERGY 1CC 27X1/2         CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE305539       TRAY-ALERGY 1CC 26X3/8          CS     1000/CS,CS
- --------------------------------------------------------------------------------
BE305540       TRAY-ALERGY 1CC 27X1/2          CS     1000/CS,CS
- --------------------------------------------------------------------------------
BE305541       TRAY-ALLERGY 1CC 27X3/8         CS     25/TRAY, 40TRAY/CASE
- --------------------------------------------------------------------------------
BE305542       TRAY-SYR 1CC ALLERGY 27X3/8     CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE305553       SYRINGE-1CC TB 27X1/2 SAFET     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE305554       SYRINGE-1CC TB 25 5/8 SAFET     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE305558       SYRINGE-5CC LL SAFETY-LOK       BX     50/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE305559       SYRINGE-10CC LL SAFETY-LOK      BX     50/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE305561       SYRINGE-5CC 21 X 1 1/2          CS     400/CS, CS
- --------------------------------------------------------------------------------
BE305564       SYRINGE-10CC 21 X 1 1/2         CS     400/CS, CS
- --------------------------------------------------------------------------------
BE305590       SYRINGE-1CC MED SAVER25X5/8     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE305591       SYRINGE-3CC W/25G X 1"          CS     500/CS,CS
- --------------------------------------------------------------------------------
BE305592       SYRINGE-3CC W/25G X 5/8"        CS     500/CS, CS
- --------------------------------------------------------------------------------
BE305593       SYRINGE-3CC W/22G X 1 1/2"      CS     500/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 15 of 63
<PAGE>   19
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE305595       SYRINGE-3CC W/23G X 1"          CS     500/CS, CS
- --------------------------------------------------------------------------------
BE305600       SYRINGE-3CC MED SAVER22X3/4     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE305605       SYR-1CC MEDSAVER 25X5/8 W/N     BX     100/BX,5BX/CS
- --------------------------------------------------------------------------------
BE305617       SYR-HYPOTRAY 20CC BULK ST       CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305618       SYR-HYPO TRAY 30CC BULK ST      CS     12/CS, CS
- --------------------------------------------------------------------------------
BE305620       SYRINGE-1/2CC TB 27X1/2 RB      BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE305677       SYRINGE STORAGE BIN             CS     6/CS, CS
- --------------------------------------------------------------------------------
BE305678       SYRINGE STORAGE BIN             CS     24/CS, CS
- --------------------------------------------------------------------------------
BE305679       SYRINGE STORAGE BIN             CS     24/CS, CS
- --------------------------------------------------------------------------------
BE3072         CATH-SUCT W/ADAPT 10F 22"       CS
- --------------------------------------------------------------------------------
BE309334       SYRINGE-1/2CC INS NURSE PAK     BX     200/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309335       SYRINGE-1CC INS NURSE PAK       BX     200/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309413       SYRINGE-1CC INS 26X1/2 U40      BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE309430       SYRINGE-.3CCINS 28X1/2 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE309461       SYRINGE-1/2CC INSUL W/NDL       BX
- --------------------------------------------------------------------------------
BE309465       SYRINGE-1/2CC INSUL W/NDL       BX
- --------------------------------------------------------------------------------
BE309484       SYRINGE-30CC ECC TIP ONLY       BX     30/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309540       SYRINGE-1CC 25 SUB-Q 5/8 LS     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309541       SYRINGE-3CC 25 SUB-Q 5/8 TW     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309542       SYRINGE-3CC 22 IM 1 TW LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309543       SYRINGE-3CC 22 IM 1 1/2 TW      BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309569       SYRINGE-3CC 22 X 3/4 LL TIP     BX     100/BX,8BX/CS
- --------------------------------------------------------------------------------
BE309570       SYRINGE-3CC 25 X 5/8 LL TIP     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309571       SYRINGE-3CC 23 X 1 LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309572       SYRINGE-3CC 22 X 1 LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309573       SYRINGE-3CC 22 X 1 1/4 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309574       SYRINGE-3CC 22 X 1 1/2 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309575       SYRINGE-3CC 21 X 1 LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309576       SYRINGE-3CC 21 X 1 1/4 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309577       SYRINGE-3CC 21 X 1 1/2 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309578       SYRINGE-3CC 20 X 1 LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309579       SYRINGE-3CC 20 X 1 1/2 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309580       SYRINGE-3CC 18 X 1 1/2 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309581       SYRINGE-3CC 25 X 1 LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309582       SYRINGE-3CC 25 X 1 1/2 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309584       SYRINGE-3CC 23 X 1 1/4 LL       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309585       SYRINGE-3CC ONLY W/LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309586       SYRINGE-3CC ONLY W/SLIP TIP     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309587       SYRINGE-3CC 26 SUB-Q 5/8 TW     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309588       SYRINGE-3CC 23 IM 1 LL TW       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309589       SYRINGE-3CC 23 IM 1 1/2 TW      BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309591       SYRINGE-3CC 24 X 1 LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309592       SYRINGE-3CC SAFETY 25 X 5/8     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309594       SYRINGE-3CC SAFETY 23 X 1       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309595       SYRINGE-3CC SAFETY 21X1 1/2     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309596       SYRINGE-SAFETY 22G X 1"         BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309597       SYRINGE-1CC 26 SUB-Q 5/8 LS     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309598       SYRINGE-3CC 21 IV 1 LL TW       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 16 of 63
<PAGE>   20
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE309599       SYRINGE-3CC 21 IV 1 1/2 TW      BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309602       SYRINGE-1CC TB W/SLIP TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309603       SYRINGE-5 CC ONLY LUER LOK      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309604       SYRINGE-10CC ONLY LUER LOK      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309605       SYR-HYPO TRAY 10CC BULK ST      CS     12/CS, CS
- --------------------------------------------------------------------------------
BE309606       SYRINGE-3CC SAFETY LL TIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309621       SYRINGE-1CC TB 22X1 SLIP TP     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309622       SYRINGE-25G X 1" 1CC U100       BX     100/BX, BX
- --------------------------------------------------------------------------------
BE309623       SYRINGE-1CC TB 27X1/2 SLIP      BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309624       SYRINGE-1CC TB 21X1 SLIP TP     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309625       SYRINGE-1CC TB 26X3/8 SLIP      BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309626       SYRINGE-1CC TB 25X5/8 LUER      BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309628       SYRINGE-1CC HYPER 1ML LUERL     BX     100/BX, 8 BX/CS
- --------------------------------------------------------------------------------
BE309630       SYRINGE-5CC 22 X 1 LL TIP       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309631       SYRINGE-5CC 22 X 1 1/2 LL       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309632       SYRINGE-5CC 21 X 1 LL TIP       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309633       SYRINGE-5CC 21 X 1 1/2 LL       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309634       SYRINGE-5CC 20 X 1 LL TIP       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309635       SYRINGE-5CC 20 X 1 1/2 LL       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309637       SYRINGE-1ML 20 X 1 LL           BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE309638       SYRINGE-10CC 21 IV 1 LL TW      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309639       SYRINGE-10CC 21 IV 1 1/2 TW     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309640       SYRINGE-10CC 22 X 1 LL TIP      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309641       SYRINGE-10CC 22 X 1 1/2 LL      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309642       SYRINGE-10CC 21 X 1 LL TIP      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309643       SYRINGE-10CC 21 X 1 1/2 LL      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309644       SYRINGE-10CC 20 X 1 LL TIP      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309645       SYRINGE-10CC 20 X 1 1/2 LL      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309651       SYRINGE-25G X .625" 1CC         BX     100/BX, BX
- --------------------------------------------------------------------------------
BE309653       SYRINGE-1CC 26X1/2()()()()(     BX                   #NAME?
- --------------------------------------------------------------------------------
BE309660       SYRINGE-60CC ECCENTRIC TIP      BX     30/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309661       SYRINGE-20CC LUER LOK TIP       BX     40/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309662       SYRINGE-30CC LUER LOK TIP       BX     30/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309663       SYRINGE-60CC LUER-LOK TIP       BX     30/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309664       SYRINGE-60CC CATHETER TIP       BX     30/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309665       SYRINGE-2OZ CATH TIP NURSE      CS     120/CS, CS
- --------------------------------------------------------------------------------
BE309669       SYRINGE-5CC 23 X 1 LL TIP       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309670       SYRINGE-5CC W/23X11/4 LL TP     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309671       SYRINGE-10CC 23 X 1 1/4 LL      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309680       SYRINGE-60CC LUER LOK TIP       CS     120/CS, CS
- --------------------------------------------------------------------------------
BE309694       SYRINGE-20CC ECCENTRIC TIP      BX     40/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309695       SYRINGE-10CC CONTROL LL TIP     BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE309698       SYRINGE-5CC 21 IV 1 LL TW       BX     100/BX,4BX/CS
- --------------------------------------------------------------------------------
BE309699       SYRINGE-5CC 21 IV 1 1/2 TW      BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE3250         ADAPTER-CATHETER STERILE        BX     100/BX, BX
- --------------------------------------------------------------------------------
BE325657       SYRINGE-1CC INS 25G 5/8         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE325658       SYRINGE-1/2CC INS 271/2U40      CS     500/CS,CS
- --------------------------------------------------------------------------------
BE325772       LANCET-ULTRA-FINE STERILE       BX     200/BX, 12BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 17 of 63
<PAGE>   21
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE325773       LANCET-ULTRA FINE               BX     100/BX, 24BX/CS
- --------------------------------------------------------------------------------
BE325775       LANCET-DEVICE                   BX     1/BX, 12BX/CS
- --------------------------------------------------------------------------------
BE328233       SYRINGE-INSULIN MAGNIFIER       CS     12/CS, CS
- --------------------------------------------------------------------------------
BE328245       INJECTOR-AUTOMATIC INSULIN      CS     6/CS, CS
- --------------------------------------------------------------------------------
BE329410       SYRINGE-1CC INS 28X1/2 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329411       SYRINGE-1CC INS 29X1/2 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329412       SYRINGE-1CC INS 27X5/8 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329420       SYRINGE-1CC INS 28X1/2 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329424       SYRINGE-1CC INS 28X1/2 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329430       SYRINGE-.3CC INS28X1/2 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329431       SYRINGE-3/10CC INS 29X1/2       BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329461       SYRINGE-1/2CC INS28X1/2U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329464       SYRINGE-1CC INS29X1/2SAFETY     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329465       SYRINGE-1/2CC INS28X1/2U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329466       SYRINGE-1/2CC INS29X1/2U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE329471       SYRINGE-1/2CC INS28X1/2U100     BX     30/BX, 6BX/CS
- --------------------------------------------------------------------------------
BE329485       SYRINGE-2CC INS27.5X5/8U100     BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
BE329622       SYRINGE-1CC INS 25 X 1 U100     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE329650       SYRINGE-1CC INS U100 SLIP       BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE329651       SYRINGE-1CC INS 25X5/8 U100     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE329652       SYRINGE-1CC INS 26X1/2 U100     BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE329653       SYRINGE-1CC INS 26X1/2 U40      BX     100/BX, 8BX/CS
- --------------------------------------------------------------------------------
BE3365         CANNULA-Y LOCK                  BX     200/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE3385         CANNULA-Y LOCK                  CS     200/CS, CS
- --------------------------------------------------------------------------------
BE354015       CONT-SPECIMEN 8OZ 220ML         EA     EA, EA
- --------------------------------------------------------------------------------
BE360          PUMP-SYRINGE 360                EA     EA, EA
- --------------------------------------------------------------------------------
BE364888       HOLDER-VACUTAINIER STANDARD     CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE364893       HOLDER-VACUTAINER REGULAR.      CS     720/CS, CS
- --------------------------------------------------------------------------------
BE365759       HOLDER-SAFETY FLO LANCET YL     CS     500/CS, CS
- --------------------------------------------------------------------------------
BE365974       TUBE-BLOOD MICROTAN K2 EDTA     BX     50/BX, BX
- --------------------------------------------------------------------------------
BE366212       VACUTNR-SAFETY LCK HOLDER       BX
- --------------------------------------------------------------------------------
BE366356       HOLDER-SAFETY FLO LANCET GR     CS     500/CS,CS
- --------------------------------------------------------------------------------
BE366357       HOLDER-SAFETY FLO LANCET BL     CS     500/CS, CS
- --------------------------------------------------------------------------------
BE367201       CONT-VAC NEEDLE DISPOSAL        CS     50/CS, CS
- --------------------------------------------------------------------------------
BE367283       SET-BLOOD COLL 23X3/4 12"TB     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE367285       SET-BLOOD COLL 25X3/4 12"TB     CS     200/CS, CS
- --------------------------------------------------------------------------------
BE3700         COVER-THERMOMETER OR TEM AW     BX     50/BX, 100BX/CS
- --------------------------------------------------------------------------------
BE3701         COVER-THERMOMETER REC T-A       BX     50/BX, 100BX/CS
- --------------------------------------------------------------------------------
BE3702         KIT-THERM ORAL W/20 SHEATHS     BX     1/BX, 300BX/CS
- --------------------------------------------------------------------------------
BE3706         20TT BRIGHT SIGHT KIT           CS     100/CS, CS
- --------------------------------------------------------------------------------
BE3707         20RT BRITE SITE KIT W/PRELU     CS     100/CS,CS
- --------------------------------------------------------------------------------
BE3714         TEMP-AWAY ORAL SHEATHS          CS
- --------------------------------------------------------------------------------
BE3715         TEMP-AWAY ORAL W/ACC SHTH       CS
- --------------------------------------------------------------------------------
BE3734         TEMP-AWAY RECT SHEATHS          CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE3752         TEMP-AWAY RECT SHEATHS          CS     5000/CS, CS
- --------------------------------------------------------------------------------
BE375320       KIT-ARTERIAL BLOCK              CS     50/CS, CS
- --------------------------------------------------------------------------------
BE375373       KIT-ARTERIAL BLOOD GAS 3CC      CS     100/CS, CS
- --------------------------------------------------------------------------------
BE388161       ADAPTOR-PRN                     CS     50/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 18 of 63
<PAGE>   22
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE4040         ASEPTO THERMOMETER 6/CASE       CS
- --------------------------------------------------------------------------------
BE405018       NEEDLE-18 X 3 1/2 TW TUOHY      BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE405028       NEEDLE-EPIDURAL 20X31/2 TUH     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE405079       NEEDLE-SPINAL WHIT 27X3 1/2     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE405081       NEEDLE-SPINAL 27GX31/2GREY      BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE405092       NEEDLE-SPINAL 17X31/2 TUDHY     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE405148       NEEDLE-SPINAL 22X5              BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE405149       NEEDLE-SPINAL 22X7 LL BLK.      BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE405170       NEEDLE-SPINAL 25GX3 BLUE        BX     25/BX,4BX/CS
- --------------------------------------------------------------------------------
BE405180       NEEDLE-SPINAL 25GX31/2 BLUE     BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE405181       NEEDLE-SPINAL 22GX31/2 BLK      CS     100/CS, CS
- --------------------------------------------------------------------------------
BE408530       CAP-ADAPTER S/D MALE L/LCAP     CS     50/CS, CS
- --------------------------------------------------------------------------------
BE4300         THERMOMETER-ORAL F REG BULB     BX     72/BX, BX
- --------------------------------------------------------------------------------
BE4306         THERMOMETER-ORAL BLUE B72       BX     72/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE4320         THERMOMETER-ORAL F SEC BULB     BX     72/BX, BX
- --------------------------------------------------------------------------------
BE4330         THERMOMETER-RECTAL              BX     72/BX, BX
- --------------------------------------------------------------------------------
BE4402         THERM-ORAL F W/OUT ANTISE       CS     50/CS, CS
- --------------------------------------------------------------------------------
BE480215       GLOVE-TRU-TOUCH VNYL LRGE       CS
- --------------------------------------------------------------------------------
BE482003       GLOVE-EXAM VYL SM NS            CS     10BX/CS,CS
- --------------------------------------------------------------------------------
BE482004       GLOVE-EXAM VYL MD NS            CS     10BX,CS,CS
- --------------------------------------------------------------------------------
BE482005       GLOVE-EXAM VYL LRG NS           CS     10BX/CS, CS
- --------------------------------------------------------------------------------
BE482006       GLOVE-EXAM VYNYL XL NS          CS     10/CS, CS
- --------------------------------------------------------------------------------
BE482101       GLOVE-SENSICARE SM NS           BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE482102       GLOVE-SENSICARE MED NS          BX     10BX100CS, CS
- --------------------------------------------------------------------------------
BE482103       GLOVE-SENSICARE LRG NS          BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE482104       GLOVE-SENSICARE XL              BX     100/BX, 10BX/CS, CS
- --------------------------------------------------------------------------------
BE484001       GLOVE-EXAM SENSCARE SM NS       CS     10BX/CS,CS
- --------------------------------------------------------------------------------
BE484002       GLOVE-EXAM SENSCARE MD NS       CS     10BX/CS,CS
- --------------------------------------------------------------------------------
BE484003       GLOVES-SENSICARE LG NS          CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE484301       GLOVE-EXAM SENSCAR PF SM NS     CS     10BX/CS,CS
- --------------------------------------------------------------------------------
BE484302       GLOVE-EXAM SENSCAR FP MDNS      CS     100BX/CS, CS
- --------------------------------------------------------------------------------
BE484304       GLOVE-EXAM PF SENSICARE NS      CS     10BX/CS, CS
- --------------------------------------------------------------------------------
BE484402       GLOVE-EXAM SENSCARE MD ST       CS     400/CS,CS
- --------------------------------------------------------------------------------
BE4893         HOLDER-VACUTAINER REG           BX     10/BX
- --------------------------------------------------------------------------------
BE5182         NEEDLE SPINAL 20X31/2 YEL       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE5201         NEEDLE-FILTER 18X1 1/2 5MIC     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5207         SYRINGE-1ML ORAL AMBER          CS     500/CS, CS
- --------------------------------------------------------------------------------
BE5213         NEEDLE-VENTED 16X1 NOKOR TW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5214         NEEDLE-VENTED 18X1 NOKOR TW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5215         NEEDLE-ADMIX 18X1 1/2 NOKOR     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5216         NEEDLE-ADMIX 16X1 NOKOR TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5219         SYRINGE-ORAL 10ML W/TIP CAP     CS     500/CS, CS
- --------------------------------------------------------------------------------
BE5224         SYRINGE-10CC CORNWALL DISP      CS     10/CS, CS
- --------------------------------------------------------------------------------
BE5225         CONNECTOR-CORNWALL SYR TIP      CS     50/CS, CS
- --------------------------------------------------------------------------------
BE5227         NEEDLE-VENTED 18X11/2 NOKOR     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE524015       THERMOMETER-ORAL YELL BACK      BX     6/BX, BX
- --------------------------------------------------------------------------------
BE5536         TRAY-ALERGY 1/2CC 27X3/8        CS     1000/CS,CS
- --------------------------------------------------------------------------------
BE5590         SYRINGE-1CC USE BE305590        BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 19 of 63
<PAGE>   23
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE5731         ADAPTER-VACUTAINER SGL SAMP     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5743         NEEDLE-VAC 21X1 SGL SAMPLE      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5755         LANCET-LONG POINT MICROLANC     BX     1000/BX, BX
- --------------------------------------------------------------------------------
BE5757         LANCET-MINI                     BX     100/BX, BX
- --------------------------------------------------------------------------------
BE5759         LANCETS-SINGLE USE 50/BOX       BX
- --------------------------------------------------------------------------------
BE5770         LANCETS-MICRO FINE STERIL       CS
- --------------------------------------------------------------------------------
BE5771         LANCET-AUTOLANCE DEVICE         CS
- --------------------------------------------------------------------------------
BE5960         TUBE-BLOOD MICROTAN CLEAR       BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5971         TUBE-BLOOD MICROTAN LIT/HEP     CS     4BX/CS,CS
- --------------------------------------------------------------------------------
BE5972         TUBE-BLOOD MICROTAN AMBER       BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE5973         TUBE-BLOOD MICROTAN K2 EDTA     BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE60210        CULTURETTE-MARION DISP          BX     100/BX
- --------------------------------------------------------------------------------
BE6253         SET-BLOOD COLL 23X3/4 5"TBG     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
BE6356         LANCET-MICRO 50/BOX             BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6357         LANCET-USE BE366357**           BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6381         TUBE-VACUTAINER 3ML PL RED      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6385         TUBE-VACUTAINER 10ML            BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6395         TUBE-VACUTAINER 2.7 SOD CIT     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6416         TUBE-VACUTAINER 4.5 SOD CIT     BX     100/BX,BX
- --------------------------------------------------------------------------------
BE6418         TUBE-VACUTAINR 13X75MM 4.5M     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6419         TUBE-VACUTAINR 13X100MM 4.5     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6430         TUBE-VACUTAINER 10ML PL RED     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6431         TUBE-VACUTAINER 7ML PL RED      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6432         TUVE-VACUTAINER 15ML PL RED     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6434         TUBE-VACUTAINER 5ML PL RED      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6445         TUBE-VACUTAINER 4ML GRAY        CS     10BX/CS, CS
- --------------------------------------------------------------------------------
BE6450         TUBE-VACUTAINER YML EDTA K3     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6452         TUBE-VACUTAINER 5ML EDTA K3     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6454         TUBE-VACUTAINER 16X75MM 7ML     BX     100/BX,10BX/CS
- --------------------------------------------------------------------------------
BE6471         TUBE-VACUTAINER 5ML GRAY        BX     100/BX,BX
- --------------------------------------------------------------------------------
BE6480         TUBE-VACUTAINER 10ML GREEN      BX     100/BX,BX
- --------------------------------------------------------------------------------
BE6485         TUBE-VACUTAINER 5ML LITH HP     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6490         TUBE-VACUTAINER 4ML PL RED      BX     100/BX,10BX/CS
- --------------------------------------------------------------------------------
BE6510         TUBE-SERUM SEP 9.5ML            BX     100/BX, 10/CS
- --------------------------------------------------------------------------------
BE6512         TUBE-SERUM SEP 13ML             BX     100/BX, 10/CS
- --------------------------------------------------------------------------------
BE6514         TUBE-SERUM SEP 4ML              BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
BE6530         TUBE-VACTUAINER RED 10ML        BX     100/BX, BX
- --------------------------------------------------------------------------------
BE7161         SYRINGE-1OZ GLASS REUSEABLE     BX     1/BX, BX
- --------------------------------------------------------------------------------
BE7210         NEEDLE-VAC 22X1 MULTI-SAMPL     BX     100/BX, 10/CS
- --------------------------------------------------------------------------------
BE7212         NEEDLE-VAC 21X1 MULTI-SAMPL     BX     100/BX, 10/CS
- --------------------------------------------------------------------------------
BE7213         NEEDLE-VAC 21X1 1/2 MULTI-S     BX     100/BX, 10/CS
- --------------------------------------------------------------------------------
BE7214         NEEDLE-VAC 20X1 MULTI-SAMPL     BX     100/BX, 10/CS
- --------------------------------------------------------------------------------
BE7215         NEEDLE-VAC 20X11/2 REG          CS     1000/CS, CS
- --------------------------------------------------------------------------------
BE7251         SET-BLOOD COLL 21X3/4 12"TB     BX     50/BX, 4/CS
- --------------------------------------------------------------------------------
BE7252         SET-BLOOD COLL 23X3/4 12"TB     BX     50/BX, 4/CS
- --------------------------------------------------------------------------------
BE7253         SET-BLOOD COLL 23X3/4 12"TB     BX     50/BX, 4/CS
- --------------------------------------------------------------------------------
BE7255         SET-BLOOD COLL 25X3/4 12"TB     BX     50/BX, 4/CS
- --------------------------------------------------------------------------------
BE7290         ADAPTER-VAC STD MULTI-SAMPL     BX     100/BX,10BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 20 of 63
<PAGE>   24
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
BE7292         HOLDER-VAC NEEDLE PEDI SZ       BX     10/BX,100BX/CS
- --------------------------------------------------------------------------------
BE7315         BANDAGE-ELAS 6"X5YD             BX     36/BX,BX
- --------------------------------------------------------------------------------
BE7338         BANDAGE-ELASTIC 4"X5FT          BX     6/BX, BX
- --------------------------------------------------------------------------------
BE7420         BANDAGE-ELASTIC 2"X5YD ADHE     BX     10/BX,BX
- --------------------------------------------------------------------------------
BE7422         BANDAGE-ELASTIC 3"X5YD ADHE     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE7423         BANDAGE-ELASTIC 4"X5YD ADHE     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE7432         BANDAGE-ELASTIC 3"X5YD BULK     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
BE7560         NEEDLE-15G W/LUER ADT           BX     25/BX,BX
- --------------------------------------------------------------------------------
BE7563         NEEDLE-18G W/LUER ADAPTER       BX     25/BX, BX
- --------------------------------------------------------------------------------
BE7653         VACUTAINER-LAVENDER 5ML         BX     100BX,BX
- --------------------------------------------------------------------------------
BE8262         NEEDLE-BIOPSY 20GX3-1/2         BX     10/BX, BX
- --------------------------------------------------------------------------------
BE8272         NEEDLE-EPIDURAL 18X31/2         BX     10/BX, BX
- --------------------------------------------------------------------------------
BE8285         TUBING-10 LOW PRES SNGLE        BX
- --------------------------------------------------------------------------------
BE8341         LUER SYRINGE TIP CAP            CS
- --------------------------------------------------------------------------------
CL0110         PAD-PREP ALCOHOL MED            CS     2000/CS, CS
- --------------------------------------------------------------------------------
CL0110R        PAD-PREP ALCOHOL MED            CS     2000/CS, CS
- --------------------------------------------------------------------------------
CL0210         PAD-PREP ALCOHOL LG             CS     1000/CS,CS
- --------------------------------------------------------------------------------
CL0250R        PAD-PREP ALCOHOL LG             CS     2000/CS,CS
- --------------------------------------------------------------------------------
CL0310         PAD-PREP ACETONE/ALCOHOL        CS     1000/CS,CS
- --------------------------------------------------------------------------------
CL0610         PAD-PREP ALCOHOL MED NS         CS     2000/CS,CS
- --------------------------------------------------------------------------------
CL12146        KIT-CUST CATH LINE REPAIR       CS     250/CS, CS
- --------------------------------------------------------------------------------
CL1225         SWAB STICK-LEMON/GLY TRIPLE     CS     250/CS, CS
- --------------------------------------------------------------------------------
CL1230         SWAB STICK-BENZ/CHL TRIPLE      CS     250/CS, CS
- --------------------------------------------------------------------------------
CL1231         SWAB STICK-BENZ TINC CPD SG     CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1231SB       SWAB STICK-BENZ TINC ST/BLK     CS     1000/CS, CS
- --------------------------------------------------------------------------------
CL1233         SWAB STICK-SKIN PROTECTANT      CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1235         SWAB STICK-GREEN SOAP TINC      CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1240         SWAB STICK-IODOPHOR SINGLE      CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1241         SWAB STICK-IODO PVP SINGLE      CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1242         SWAB STICK-IO/PVP SCRUB SGL     CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1243         SWAB STICK-IODINE 2% SINGLE     CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1244         SWAB STICK-IO/PVP SCRUB TPL     CS     250/CS, CS
- --------------------------------------------------------------------------------
CL1245         SWAB STICK-ALCOHOL TRIPLE       CS     250/CS, CS
- --------------------------------------------------------------------------------
CL1246         SWAB STICK-IODINE 3% SINGLE     CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1247         SWAB STICK-ACE/ALC SINGLE       CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1251         SWAB STICK-ALCOHOL SINGLE       CS     500/CS, CS
- --------------------------------------------------------------------------------
CL1290         SWAB STICK-IODOPHOR TRIPLE      CS     250/CS, CS
- --------------------------------------------------------------------------------
CL1291         SWAB STICK-IODO PVP TRIPLE      CS     250/CS, CS
- --------------------------------------------------------------------------------
CL20004        KIT-CUST IV START               CS     50/CS, CS
- --------------------------------------------------------------------------------
CL20099        KIT-CUST HPC IV START           CS     50/CS, CS
- --------------------------------------------------------------------------------
CL20120        KIT-IV START                    CS     50/CS, CS
- --------------------------------------------------------------------------------
CL20126        KIT-IV START CUST (CORAM)       CS     50/CS, CS
- --------------------------------------------------------------------------------
CL21001        KIT-BLOOD DRAW                  CS     30/CS, CS
- --------------------------------------------------------------------------------
CL22511        KIT-IV CUST DRESS/CATH CHNG     CS     **USE CL22711*****
- --------------------------------------------------------------------------------
CL22512        KIT-IV DRESSING()()()()         CS     ***USE CL6360***
- --------------------------------------------------------------------------------
CL22522        KIT-CUST DRESS CHG (PR5125)     CS     50/CS, CS
- --------------------------------------------------------------------------------
CL22701        KIT-CVP W/GLOVES                CS     50/CS, CS
- --------------------------------------------------------------------------------
CL22711        KIT-CUST DRESS/CATH CHANGE      CS     50/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 21 of 63
<PAGE>   25
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
CL22728A       KIT-DRESS CHNG ADULT CUST       CS     50/CS, CS
- --------------------------------------------------------------------------------
CL22729        KIT-DRESS CHNG CENTRAL LINE     CS     50/CS, CS
- --------------------------------------------------------------------------------
CL22786        KIT-DRESSING CHG PEDIATRIC      CS     50/CS, CS
- --------------------------------------------------------------------------------
CL22858        KIT-CUST HPC DRESS CHG(HPL)     CS     50/CS, CS
- --------------------------------------------------------------------------------
CL22908        KIT-DRESSING CHANGE             CS     30/CS, CS
- --------------------------------------------------------------------------------
CL22913        KIT-CVP CUST (CORAM)            CS     50/CS, CS
- --------------------------------------------------------------------------------
CL2388         PREP PADS-TOWELETTE AQUEOUS     CS     10BX/100/CS, CS
- --------------------------------------------------------------------------------
CL2389         PADS-TOWELTE CASTILLE SOAP      CS     1000/CS, CS
- --------------------------------------------------------------------------------
CL2391         PREP PADS-TOWELETTE REFRESH     CS     10BX/100/CS, CS
- --------------------------------------------------------------------------------
CL2395         PREP PAD-TOWELETTE ANTICPTC     CS     1000/CS, CS
- --------------------------------------------------------------------------------
CL2396         PREP PAD-TOWELTE GRSOAP TNC     CS     10BX/100/CS, CS
- --------------------------------------------------------------------------------
CL24096        KIT-PICC INST CUST (CORAM)      CS     10/CS, CS
- --------------------------------------------------------------------------------
CL2590         PAD-TOWELTE IODOPHOR TRPL       CS     1500/CS, CS
- --------------------------------------------------------------------------------
CL2595         PREP PAD-TOWEL ATISPTC TRPL     CS     1500/CS, CS
- --------------------------------------------------------------------------------
CL3174         KIT-CUST DRES/CHG CEN-LI        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL3378         KIT-IV CUST DRESS CENT LINE     CS     ***USE CL3378A******
- --------------------------------------------------------------------------------
CL3378A        KIT-CUST DRESS CENT LINE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL3389         KIT-CUST BONE MARRW             CS     50/CS, CS
- --------------------------------------------------------------------------------
CL3912         PREP SOL-BNZALKNM CHL.5FLOZ     CS     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
CL3920         PREP SOL-HYDRPRX 3% 10OZ        CS     200/CS, CS
- --------------------------------------------------------------------------------
CL3925         PREP SOL-ISPRPL ALCHL 1FLOZ     CS     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
CL3932         SOAP-CASTILE 1/3 OZ POUCH       CS     500/CS, CS
- --------------------------------------------------------------------------------
CL3941         DISNF-CLINIDINE 1OZ             CS     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
CL4239         PREP-OINTMNT PVP 10Z CLINDN     CS     144/CS, CS
- --------------------------------------------------------------------------------
CL4339         PREP-OINTMNT 1GM CLINIDINE      CS     1000/CS, CS
- --------------------------------------------------------------------------------
CL4343         JELLY-LUBRICAT 3.0GM PKT ST     CS     1728/CS, CS
- --------------------------------------------------------------------------------
CL4441         DISNF-CLINIDINE GALLON          CS     4/CS, CS
- --------------------------------------------------------------------------------
CL4442         DISNF-CLINIDINE PINT            CS     12/CS,CS
- --------------------------------------------------------------------------------
CL4443         DISNF-CLINIDINE 8FLOZ           CS     12, CS, CS
- --------------------------------------------------------------------------------
CL4444         DISNF-CLINIDINE 4FLOZ           CS     50/CS, CS
- --------------------------------------------------------------------------------
CL4445         DISNF-CLINIDINE 32FLOZ          CS     12/CS, CS
- --------------------------------------------------------------------------------
CL4447         DISNF-CLINIDINE 1FLOZ           CS     10/CS, CS
- --------------------------------------------------------------------------------
CL4461         DISNF-CLINIDINE WHIRPL GAL      CS     4/CS, CS
- --------------------------------------------------------------------------------
CL4471         DISNF-CLINISCRUB GALLON         CS     4/CS, CS
- --------------------------------------------------------------------------------
CL4472         DISNF-CLINISCRUB PINT           CS     12/CS,CS
- --------------------------------------------------------------------------------
CL4473         DISNF-CLINISCRUB 8FLOZ          CS     12/CS,CS
- --------------------------------------------------------------------------------
CL4474         DISNF-CLINISCRUB 4FLOZ          CS     50/CS, CS
- --------------------------------------------------------------------------------
CL4476         DISNF-CLINISCRUB 2FLOZ          CS     50/CS, CS
- --------------------------------------------------------------------------------
CL45202        KIT-IV START W/ TEGADERM        CS     50/CS, CS
- --------------------------------------------------------------------------------
CL46209        TRAY-CUST HYPERAL (CORAM)       CS     30/CS, CS
- --------------------------------------------------------------------------------
CL5500         KIT-IV START STD W/TEGADERM     CS     50/CS, CS
- --------------------------------------------------------------------------------
CL5550         KIT-IV START STD W/TEGA/GLV     CS     50/CS, CS
- --------------------------------------------------------------------------------
CL5556         KIT-IV START STD BIOCLU/GLV     CS     50/CS, CS
- --------------------------------------------------------------------------------
CL5900         KIT-IV START W/OPSITE           CS     CS, CS/50
- --------------------------------------------------------------------------------
CL6320         KIT-CV CATH DRESS CHANGE        CS     50/CS, CS
- --------------------------------------------------------------------------------
CL6325         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL6330         KIT-CV CATH DRESS CHANGE        CS     50/CS, CS
- --------------------------------------------------------------------------------
CL6340         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 22 of 63
<PAGE>   26
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
CL6350         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL6360         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL6375         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL6380         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL6390         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL6800         KIT-ACCESS TRAY V.A.D.          CS     20/CS, CS
- --------------------------------------------------------------------------------
CL6900         KIT-CV CATH DRESS CHANGE        CS     30/CS, CS
- --------------------------------------------------------------------------------
CL7220         TRAY-TRACH STD CARE             CS     20/CS, CS
- --------------------------------------------------------------------------------
CL7500         TRAY-PERIT DIAL CATH CARE       CS     30/CS, CS
- --------------------------------------------------------------------------------
CL7900         TRAY-PICC INSERTION STD         CS     12/CS, CS
- --------------------------------------------------------------------------------
CL8120         PREP PAD-ADHESIVE REMOVER       CS     2000/CS, CS
- --------------------------------------------------------------------------------
CL8130         PREP PAD-NAIL POLISH RMVR       CS     200/BX, 10BX/CS
- --------------------------------------------------------------------------------
CL8133         PAD-PREP PRTCTIVE DRESSING      CS     1000/CS, CS
- --------------------------------------------------------------------------------
CL8701         TRAY-SKIN CARE 30/CASE          CS     30/CS, CS
- --------------------------------------------------------------------------------
CL91001        PREP PAD-TOWELETTE              CS     10BX/CS,CS
- --------------------------------------------------------------------------------
CL91031        PAD-NAIL POLISH REMOVER         BX     100/BX, 10BX/CS, CS
- --------------------------------------------------------------------------------
CL9152         PAD-PREP IODOPHOR               CS     2000/CS,CS
- --------------------------------------------------------------------------------
CL9153         PAD-PREP IODOPHOR PVP           CS     2000/CS,CS
- --------------------------------------------------------------------------------
CL9154         PAD-PREP IODINE TINC 2%         CS     1000/CS,CS
- --------------------------------------------------------------------------------
CL99619        PREP PAD-PERSONAL CLTH WIPE     CS     10BX/CS, CS
- --------------------------------------------------------------------------------
DBDA146        BATTERY-8.4VLT ZINC AIR PNK     BX     EA, 96/CS
- --------------------------------------------------------------------------------
DBDL2450B      BATTERY-LITHIUM 3 VOLT          CS     24/CS, CS
- --------------------------------------------------------------------------------
DBMN21B        BATTERY-ALKALINE 12 VOLT        CS     24/CS, CS
- --------------------------------------------------------------------------------
DBPC100-W      LIGHT WHITE MEDICAL 3 VOLT      EA     EA, 24/CS
- --------------------------------------------------------------------------------
DBPC1300       BATTERY-ALKALINE SIZE D         EA     72/CS, EA
- --------------------------------------------------------------------------------
DBPC1300B      BATTERY-ALKALINE SIZE D         EA     72/CS, EA, (BIO ONLY
- --------------------------------------------------------------------------------
DBPC1400       BATTERY-ALKALINE SIZE C         EA     72/CS, EA
- --------------------------------------------------------------------------------
DBPC1400B      BATTERY-ALKALINE SIZE C         EA     72/CS,EA,(BIO ONLY)
- --------------------------------------------------------------------------------
DBPC1500       BATTERY ALKALINE SIZE AA        EA     EA, 144/CS
- --------------------------------------------------------------------------------
DBPC1500B      BATTERY-ALKALINE SIZE AA        EA     144/CS,EA (BI0 ONLY)
- --------------------------------------------------------------------------------
DBPC1604       BATTERY ALKALINE 9 VOLT         EA     EA, 72/CS
- --------------------------------------------------------------------------------
DBPC1604B      BATTERY-ALKALINE 9VOLT          EA     72/CS,EA (BIO ONLY)
- --------------------------------------------------------------------------------
DBPC2400       BATTERY-ALKALINE SIZE AAA       EA     EA, 72/CS
- --------------------------------------------------------------------------------
DBPC2400B      BATTERY-ALKALINE SIZE AAA       EA     72/CS,EA (BIO ONLY)
- --------------------------------------------------------------------------------
DBPC7K67       BATTERY ALKALINE SZ J 6 VLT     EA     EA, 24/CS
- --------------------------------------------------------------------------------
DBPC9100       BATTERY-ALKALINE 1.5 VOLT       EA     EA, 24/CS
- --------------------------------------------------------------------------------
DE37-2004-1    SCRUB-E-Z                       CS     300/CS,CS
- --------------------------------------------------------------------------------
DE38-10024-1   CATH-IV 2FRX1.25 22GA W/INT     CS     10/CS, CS
- --------------------------------------------------------------------------------
DE38-10035-1   CATH-IV 3FRX1.5 19GA W/INTR     CS     10/CS, CS
- --------------------------------------------------------------------------------
DE38-10045-1   CATH-IV 4FRX1.5 17GA W/INTR     CS     10/CS, CS
- --------------------------------------------------------------------------------
DE38-10055-1   CATH-IV 5FRX1.5 15GA W/INTR     CS     10/CS, CS
- --------------------------------------------------------------------------------
DE38-11000-1   IV START PAK ACCESSORIES        BX
- --------------------------------------------------------------------------------
DE38-11001-1   IV START PAK W/ACCESSORIE       BX
- --------------------------------------------------------------------------------
DE38-11002-1   IV START PAK                    BX
- --------------------------------------------------------------------------------
DE38-11003-1   IV START PAK W/TEG DRESS        BX
- --------------------------------------------------------------------------------
DE38-11004-1   DRESSING KIT-SMALL GLOVES       BX
- --------------------------------------------------------------------------------
DE38-11005-1   DRESSING KIT-MED GLOVES         BX
- --------------------------------------------------------------------------------
DE38-11006-1   KIT-IV START W/TEGA/LG GLVS     BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 23 of 63
<PAGE>   27
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
DE38-11008-1   IV START PAK W/MED GLOVES       BX
- --------------------------------------------------------------------------------
DE38-11013     IV START PAK W/TEGADERM         BX
- --------------------------------------------------------------------------------
DE38-11013-1   IV START PAK W/TEGADERM         BX
- --------------------------------------------------------------------------------
DE38-11018-1   KIT-IV SAFESTART W/GL BIOCL     CS     200/CS, CS
- --------------------------------------------------------------------------------
DE38-1200-1    ENSURE-IT DRSNG 2 X 3"          BX
- --------------------------------------------------------------------------------
DE38-1201-1    ENSURE-IT DRSNG 4 X 5-1/2       BX
- --------------------------------------------------------------------------------
DE38-1203-1    ENSURE-IT DSNG 1-1/2 X 2        BX
- --------------------------------------------------------------------------------
DE38-12128-1   TRAY-FIRST PICC 2FR 28CM        CS     5/CS, CS
- --------------------------------------------------------------------------------
DE38-1251-1    J CONNECTOR LOOP                BX
- --------------------------------------------------------------------------------
DE38-1252-2    J LOOP-CONN W/FLEX TUBNG        BX
- --------------------------------------------------------------------------------
DE38-1255-1    ADAPTER-PRN MALE L INJ LONG     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-1256-1    ADAPTER-PRN LL INJ SITE LNG     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-1257-1    LUER LCK ADAPT OFFSET FLW       BX
- --------------------------------------------------------------------------------
DE38-1260-2    T-PORT INJ SITE W/3"TUBIN       BX
- --------------------------------------------------------------------------------
DE38-1265-1    TUFFLINK UNIV LUER ADAPTE       BX
- --------------------------------------------------------------------------------
DE38-1270-1    MULTI-FLO MANIFOLD              BX
- --------------------------------------------------------------------------------
DE38-13165-1   TRAY-FIRST PICC 3FR 65CM        CS     5/CS, CS
- --------------------------------------------------------------------------------
DE38-14165-1   TRAY-FIRST PICC 4FR 65CM        CS     5/CS, CS
- --------------------------------------------------------------------------------
DE38-15165-1   TRAY-FIRST PICC 5FR 65CM        CS     5/CS, CS
- --------------------------------------------------------------------------------
DE38-15265-1   TRAY-FRST PICC 5FR 2DL 65CM     CS     5/CS, CS
- --------------------------------------------------------------------------------
DE38-17324-1   CATH-IV 24 X 3/4 INSYTE         BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17420-1   CATH-IV 20 X 1 INSYTE           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17422-1   CATH-IV 22 X 1 INSYTE           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17424-1   CATH-IV 24 X 1 INSYTE           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17516-1   CATH-IV 16 1 1/4 INSYTE         BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17518-1   CATH-IV 18 X 1 1/4 INSYTE       CS     200/CS, CS
- --------------------------------------------------------------------------------
DE38-17520-1   CATH-IV 20 X 1 1/4 INSYTE       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17814-1   CATH-IV 14 X 2 INSYTE           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17816-1   CATH-IV 16 X 2 INSYTE           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17818-1   CATH-IV 18 X 2 INSYTE           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-17820-1   CATH-IV 20 X 2 INSYTE           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-1912-1    CATH-IV MINI 19X7/8 12" TUB     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-21004-1   KIT-IV START W/TEGADERM         BX     25/BX, 8BX/25/CS
- --------------------------------------------------------------------------------
DE38-2112-1    MINICATH 21GA X 3/4" 12"        BX
- --------------------------------------------------------------------------------
DE38-2234-1    E-Z CATH-16Gx8" YELLOW          BX
- --------------------------------------------------------------------------------
DE38-2312-1    MINICATH 23GA X 3/4" 12"        BX
- --------------------------------------------------------------------------------
DE38-2364-1    NOVALON IV CATH 24Gx3/4"        BX
- --------------------------------------------------------------------------------
DE38-2414-1    ANGIOCATH 16 GA X 2"            BX
- --------------------------------------------------------------------------------
DE38-2416-1    ANGIOCATH 18 GA X 2"            BX
- --------------------------------------------------------------------------------
DE38-2472-1    ANGIOCATH 18 GA X 1 1/4"        BX
- --------------------------------------------------------------------------------
DE38-2478-1    ANGIOCATH 20 GA X 1 1/4"        BX
- --------------------------------------------------------------------------------
DE38-2512-1    MINICATH 25GA X 3/4" 12"        BX
- --------------------------------------------------------------------------------
DE38-2612-1    CATH-IV NOVALON 14X2 PINK       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2616-1    NOVALON 18GA X 2"               BX
- --------------------------------------------------------------------------------
DE38-2662-1    NOVALON 22GA X 1"               BX
- --------------------------------------------------------------------------------
DE38-2664-1    NOVALON 24GA X 3/4"             BX
- --------------------------------------------------------------------------------
DE38-2672-1    NOVALON 18GA X 1-1/4"           BX
- --------------------------------------------------------------------------------
DE38-2674-1    NOVALON 16GA X 1-1/4"           CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 24 of 63
<PAGE>   28
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
DE38-2678-1    NOVALON  20GA X 1-1/4"          BX
- --------------------------------------------------------------------------------
DE38-27420-1   INSYTE IV CATH 20Gx1"           BX
- --------------------------------------------------------------------------------
DE38-27422-1   INSYTE IV CATH 22Gx1"           BX
- --------------------------------------------------------------------------------
DE38-27518-1   INSYTE IV CATH 18Gx1-1/4"       BX
- --------------------------------------------------------------------------------
DE38-27820-1   INSYTE IV CATH 20Gx2"           BX
- --------------------------------------------------------------------------------
DE38-2812-1    ANGIOCATH  14GA X 2"            BX
- --------------------------------------------------------------------------------
DE38-2814-1    ANGIOCATH 16GA X 2"             BX
- --------------------------------------------------------------------------------
DE38-2816-1    CATH-IV ANGIOCATH 18 X 2        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2818-1    CATH-IV ANGIOCATH 20 X 2        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2830-2    ANGIOCATH-12GA X 3"             CS
- --------------------------------------------------------------------------------
DE38-2832-1    CATH-IV ANGIOCATH 14X 3 1/4     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
DE38-2834-1    CATH-IV ANGIO 16GX3 1/4         BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
DE38-2852-1    CATH-IV ANGIOCATH 14X 5 1/4     BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
DE38-2854-1    CATH-IV ANGIOCATH 16X 5 1/4     CS     50/CS, CS
- --------------------------------------------------------------------------------
DE38-2862-1    CATH-IV ANGIOCATH 22 X 1        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2864-1    CATH-IV ANGIOCATH 24X3/4        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2872-1    CATH-IV ANGIOCATH 18X 1 1/4     BX     50BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2872-5    CATH-IV ANGOP 18GX11/4 W/SP     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2874-1    CATH-IV ANGIOCATH 16X 1 1/4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2876-1    ANGIOCATH 14 GA X 1 1/4"        BX
- --------------------------------------------------------------------------------
DE38-2877-1    CATH-IV ANGIO -CATH 20X11/4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2878-1    CATH-IV ANGIOCATH 20X 1 1/4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2879-1    ANGIOCATH 20GA X 1-1/4"         BX
- --------------------------------------------------------------------------------
DE38-2951-1    CATH-ANGIO 14GAX2 W/1CC SYR     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2953-1    CATH-IV ANGIO 16GAX2 W/ICC      BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2955-1    ANGIOCATH 18 GA X 2"            BX
- --------------------------------------------------------------------------------
DE38-2957-1    CATH-IV ANGIOCATH 18X1 1/4      BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2958-1    CATH-ANGIO 20GAX2 W/1CC SYR     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-2959-1    ANGIOCATH 20 GA X 1 1/4"        BX
- --------------------------------------------------------------------------------
DE38-2962-1    ANGIOCATH 22 GA X 1"            BX
- --------------------------------------------------------------------------------
DE38-2964-1    ANGIOCATH 24 GA X 3/4"          BX
- --------------------------------------------------------------------------------
DE38-3164-1    INTRA VIALON W/STYT             BX
- --------------------------------------------------------------------------------
DE38-3184-1    INTRACATH-GREEN 19G X 24"       BX
- --------------------------------------------------------------------------------
DE38-3222-1    CATH-IV 16 X 12 INTRACATH       BX     50/BX, BX
- --------------------------------------------------------------------------------
DE38-407-1     EKG BACK PADS ADULT 25BX        BX
- --------------------------------------------------------------------------------
DE38-413-1     EKG STRIPPER-4 ELCT GREEN       BX
- --------------------------------------------------------------------------------
DE38-5070-1    MINICATH 25GA X 3/4" 3"         BX
- --------------------------------------------------------------------------------
DE38-5072-1    CATH-IV MINI 23X3/4 3"TUBEG     BX     50/BX, BX
- --------------------------------------------------------------------------------
DE38-5074-1    MINICATH 21GA X 3/4" 3"         BX
- --------------------------------------------------------------------------------
DE38-5076-1    SET-INF WNGD 19GX7/8 3"TUBG     BX     50/BX, BX
- --------------------------------------------------------------------------------
DE38-5082-1    MINICATH 23GA X 3/4" 3"         BX
- --------------------------------------------------------------------------------
DE38-5084-1    MINICATH 21GA X 3/4" 3"         BX
- --------------------------------------------------------------------------------
DE38-5208-1    SET-INF 27GX3/8", 12" TBG       BX     50/BX, 4BX/CS, CS
- --------------------------------------------------------------------------------
DE38-5212-1    SET-INF 23GX3/4", 12" TBG       BX     50/BX, 4/CS, CS
- --------------------------------------------------------------------------------
DE38-5270-1    SET-INF 25GX3/8", 3" TBG        BX     50/BX, 4/CS, CS
- --------------------------------------------------------------------------------
DE38-5308-1    E-Z SET 27GA X 3/8" NDL         BX     50/CS, CS
- --------------------------------------------------------------------------------
DE38-5310-1    E-Z SET 25GA X 1/2" 12"         BX
- --------------------------------------------------------------------------------
DE38-5311-1    E-Z SET 25GA X 3/4" 12"         BX
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 25 of 63
<PAGE>   29
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
DE38-5312-1    E-Z SET 23GA X 3/4"  12"        BX
- --------------------------------------------------------------------------------
DE38-5314-1    E-Z SET 21GA X 3/4"  12"        BX
- --------------------------------------------------------------------------------
DE38-5316-1    E-Z SET 19GA X 7/8"  12"        BX
- --------------------------------------------------------------------------------
DE38-5318-1    SET-WING 16X3/4 STD 12"TB       CS     200/CS, 4BX/CS
- --------------------------------------------------------------------------------
DE38-5370-1    E-Z SHORTY 25GA X 3/8" 3"       BX
- --------------------------------------------------------------------------------
DE38-5372-1    E-Z SHORTY 23GA X 3/4" 3"       BX
- --------------------------------------------------------------------------------
DE38-5374-1    E-Z SHORTY 21GA X 3/4" 3"       BX
- --------------------------------------------------------------------------------
DE38-5376-1    SET-INF WNGD 19GX7/8 3"TUBG     BX     50/BX, BX
- --------------------------------------------------------------------------------
DE38-5382-1    E-Z SET 23GA X 3/4"  3"         BX
- --------------------------------------------------------------------------------
DE38-5384-1    E-Z SET 21GA X 3/4"  3"         BX
- --------------------------------------------------------------------------------
DE38-5386-1    E-Z SET 19GA X 7/8"  3"         BX
- --------------------------------------------------------------------------------
DE38-6118-1    ANGIO SET 18GA X 1"             BX
- --------------------------------------------------------------------------------
DE38-6120-1    ANGIO SET 20 GA X 1"            BX
- --------------------------------------------------------------------------------
DE38-6122-1    ANGIO SET 22 GA X 3/4"          BX
- --------------------------------------------------------------------------------
DE38-6220-1    ANGIO SET 20 GA X 1"            BX
- --------------------------------------------------------------------------------
DE38-6222-1    ANGIO SET 22 GA X 3/4"          BX
- --------------------------------------------------------------------------------
DE38-6318-1    CATH-IV INTIMA 18X1             BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-6320-1    IV CATH PLCMNT UNIT 20G         BX
- --------------------------------------------------------------------------------
DE38-6322-1    IV CATH PLCMNT UNIT 22G         BX
- --------------------------------------------------------------------------------
DE38-6324-1    IV CATH PLCMNT UNIT 24G         BX
- --------------------------------------------------------------------------------
DE38-6416-1    CATH-IV ANGIO 16 X 11/8         BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-6418-1    ANGIO SET 18GA X 1"             BX
- --------------------------------------------------------------------------------
DE38-6420-1    ANGIO SET 20GA X 1"             BX
- --------------------------------------------------------------------------------
DE38-6422-1    ANGIO SET 22G X 3/4"            BX
- --------------------------------------------------------------------------------
DE38-6720-1    INTIMA IV CATH PLACMNT ST       BX
- --------------------------------------------------------------------------------
DE38-6722-1    INTIMA IV CATH PLACMNT ST       BX
- --------------------------------------------------------------------------------
DE38-6724-1    CATHETER PLAC SET 24Gx3/4       BX
- --------------------------------------------------------------------------------
DE38-6918-1    INTIMA IV PLCMN ST-18Gx1"       BX
- --------------------------------------------------------------------------------
DE38-6920-1    IV CATH 20 x 1"                 BX
- --------------------------------------------------------------------------------
DE38-6922-1    IV CATH 22.6 X 1 3/4"           BX
- --------------------------------------------------------------------------------
DE38-6924-1    CATHETER 24GA X 3/4             BX
- --------------------------------------------------------------------------------
DE38-7224-1    INSYTE N 24G X 9/16" 50/B       BX
- --------------------------------------------------------------------------------
DE38-7324-1    CATH-IV INSYTE W/SYR 24X3/4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7420-1    CATH-IV INSYTE W/SYR S20X1      BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7422-1    CATH-IV INSYT W/O SYR 22X1      BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7516-1    CATH-IV INSYTE W/SY 16X1.25     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7518-1    CATH-IV INSYTE W/SY 18X11/4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7520-1    CATH-IV INSYTE 20 X 1 1/4       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7720-1    CATH-IV 20 X1 W/VIALON          BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7722-1    CATH-IV 22 X 3/4 W/VIALON       BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7724-1    CATH-IV 24 X 3/4 W/VIALON       BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7814-1    CATH-IV INSYTE 14 X 2           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7816-1    CATH-IV 16G X 2 INSYTE          CS     200/CS, CS
- --------------------------------------------------------------------------------
DE38-7818-1    INSYTE IV CATH 18GA X 2"        BX
- --------------------------------------------------------------------------------
DE38-7820-1    CATH-IV INSYTE 20 X 2           BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-7918-1    CATH-IV 18 X 1 W/VIALON         BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7920-1    CATH-IV SAF-T 20 X 1            BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7920-2    CATH-IV SAF-T INTIMA 20 X 1     BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 26 of 63
<PAGE>   30
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
DE38-7922-1    CATH-IV SAF-T 22 X 3/4          BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7922-2    CATH-IV SAF T 22X3/4 W/PRN      BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7924-1    CATH-IV SAF-T INTIMA 24X3/4     BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-7924-2    CATH-IV SAF-T 24X3/4 DETACH     BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
DE38-815-1     PRN ADAPTER                     BX
- --------------------------------------------------------------------------------
DE38-816-1     ADAPTER-PRN LL INJSITE SHT      BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
DE38-817-1     PRN ADAPTER                     BX
- --------------------------------------------------------------------------------
DE38-8224-1    INSYTE N CATH 24Gx9/16"         BX
- --------------------------------------------------------------------------------
DE38-8324-1    IV CATH 24GA X 3/4"             BX
- --------------------------------------------------------------------------------
DE38-8420-1    INSYTE IV CATH 20 X 1"          BX
- --------------------------------------------------------------------------------
DE38-8422-1    INSYTE W IV CATH 22G X 1"       BX
- --------------------------------------------------------------------------------
DE38-8516-1    INSYTE I.V. CATHETER            BX
- --------------------------------------------------------------------------------
DE38-8518-1    INSYTE W CATH 18G X 1-1/4       BX
- --------------------------------------------------------------------------------
DE38-8520-1    INSYTE W CATH 20G X 1-1/4       BX
- --------------------------------------------------------------------------------
DE38-8816-1    INSYTE I.V. CATH 16GAX2"        BX
- --------------------------------------------------------------------------------
DE38-8818-1    INSYTE I.V. CATH 18GAX2"        BX
- --------------------------------------------------------------------------------
DE38-8820-1    INSYTE W CATH 20GA  X 2"        BX
- --------------------------------------------------------------------------------
DE38-9773-3    TRAY-DRESSING CHG SAFE-DNCL     CS     CS, CS/20
- --------------------------------------------------------------------------------
HO1412         POUCH-UROSTOMY 1"W/ADH&BARR     BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1417         POUCH-UROSTOMY 3/4" W/TUBE      BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1427         POUCH-UROSTOMY 3/4" W/TUBE      BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1433         POUCH-UROSTOMY 1 1/2 W/TUBE     BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1438         POUCH-LO-PROFILE UROST 11/4     BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1460         POUCH-UROSTOMY SYNTH 2 1/2"     BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1462         POUCH-UROSTOMY 1"               BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1463         POUCH-UROSTOMY 1 1/2"           BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1464         POUCH-UROSTOMY 2" W/2 ADAPT     BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1467         POUCH-UROSTOMY 3/4"             BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1468         POUCH-UROSTOMY 1 1/4"           BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1469         POUCH-UROSTOMY 1 3/4"           BX     10/BX, BX
- --------------------------------------------------------------------------------
HO1475         POUCH-UROSTOMY 1" W/2 ADAPT     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO1483         POUCH-1ST CHOICE 7/8"           BX     5/BX, BX
- --------------------------------------------------------------------------------
HO1488         POUCH-UR0STOMY 1 1/2 W/2ADT     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3003         POUCH-OST 1 1/2 W/ADHESIVE      BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3116         POUCH-DYR SEAL DRAIN 3"         CS     30/BX,BX
- --------------------------------------------------------------------------------
HO3138         POUCH-KARAYA DRNBLE 11/4        BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3143         POUCH-OSTOMY W/FLT-1 1/2"       BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3145         POUCH-OST 2 1/2 MINI W/FLT      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3184         CAP-STOMA W/MIC ADH 2"          BX     30/BX
- --------------------------------------------------------------------------------
HO3223         POUCH-KARAYA 1 1/2 12" ADH      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3224         POUCH-KARAYA 2" 12"L W/ADH      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3225         PCH-12" KARAYA TRN 2-1/2"       BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3228         POUCH-KARAYA DRNABLE 11/4"      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3229         POUCH-KARAYA 1 3/4 12" ADH      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3233         POUCH-KARAYA 1 1/2 9" ADHES     BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3238         POUCH-KARAYA 1 1/4 9" ADHES     BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3272         POUCH-KARAYA 1" 12"L W/ADH      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3273         POUCH-KARAYA 1 1/2 16" ADH      BX     30/BX, BX
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 27 of 63
<PAGE>   31
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
HO3275         POUCH-KARAYA 2 1/2 16" ADH      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3276         POUCH-KARAYA DRAIN 3" 16"L      BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3324         POUCH-KARAYA 5 SEAL 2"          BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3325         POUCH-KARAYA 5SEAL 2-1/2"       BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3328         POUCH-KARAYA CLOSED             BX     30/BX, BX
- --------------------------------------------------------------------------------
HO3329         POUCH-KARAYA W/FILT 1-3/4       BX     30/BX
- --------------------------------------------------------------------------------
HO3535         POUCH-PREMIUM TRANS 2-1/2       BX     15/BX, BX
- --------------------------------------------------------------------------------
HO3548         POUCH, PREMIUM SYNTH. 1 1/4     BX     15/BX,BX
- --------------------------------------------------------------------------------
HO3558         POUCH-CLOSED 1 1/4 KARAYA       BX     15/BX, BX
- --------------------------------------------------------------------------------
HO3603         POUCH-OST 1 1/2 DRN KARAY       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3604         POUCH-OST 2" DRN KARAYA         BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3605         SYSTEM-OSTOMY 1PC 2-1/2"        BX     10/BX
- --------------------------------------------------------------------------------
HO3608         POUCH-OST 1 1/4 DRN KARAY       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3609         POUCH-KARAYA 1-3/4"             BX     10/BX,BX
- --------------------------------------------------------------------------------
HO3611         POUCH-FIRST CHOICE 7/8"         BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3612         POUCH-FIRST CHOICE 1"           BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3613         POUCH-FIRST CHOICE 1-1/8"       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3615         POUCH-OST 1 3/8 DRN CONVX       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3619         POUCH-OST 2" DRN CONVEX         BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3622         POUCH-FIRST CHOICE 1"           BX     10/BX,BX
- --------------------------------------------------------------------------------
HO3623         POUCH-OST 1 1/8 DRN CONVX       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3624         POUCH-OST 1 1/4 DRN CONVX       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3625         POUCH-OST 1 3/8 DRN CONVX       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3626         POUCH-FIRST CHOICE 1-3/4"       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3627         POUCH-OST 1 3/4 DRN CONVX       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3630         POUCH-OST CUT TO SIZE DRN       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3631         POUCH-OST ELASTOFLEX DRN        BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3632         POUCH-FIRST CHOICE 1"           BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3633         POUCH-DRAINABLE 1 1/2 OPAQU     BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3634         POUCH-DRAINABLE 2"              BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3635         POUCH-DRAINABLE 2 1/2"          BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3637         POUCH-DRAINABLE 3/4"            BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3638         POUCH-OST 1 1/4 DRN OPAQU       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3639         POUCH-DRAINABLE 1 3/4"          BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3643         POUCH-OST 1 1/2 DRN NO KY       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3663         POUCH-OST 1 1/2 DRN SYSTM       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3665         POUCH-OST 2 1/2 DRN SYSTM       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3669         POUCH-OST 1 3/4 DRN SYSTM       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3702         BARRIER-OSTO 1 3/4 H FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3703         BARRIER-OSTO 2 1/4 J FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3704         BARRIER-OSTO 2 3/4 K FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3706         BARRIER-OSTO 4" L FLANGE        BX     BX, BX
- --------------------------------------------------------------------------------
HO3707         BARRIER-OSTO 1 1/2 H FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3710         KIT-OSTOMY/WOUND CARE 4" L      BX     1/BX, BX
- --------------------------------------------------------------------------------
HO3722         BARRIER-OSTO 1 3/4 H FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3723         BARRIER-OSTO 2 1/4 J FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3724         BARRIER-SKIN SYNTH 23/4"        BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3732         BARRIER-SKIN 3/4"               BX     5/BX, BX
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 28 of 63
<PAGE>   32
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
HO3733         BARRIER-OSTOM 7/8" I FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3734         BARRIER-OSTO 1" I FLANGE        BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3735         BARRIER-OSTO 1 1/8 J FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3736         BARRIER-OSTO 1 1/4 J FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3737         BARRIER-OSTO 2 PIECE SYS        BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3748         POUCH-OST 1 3/4 FLT FLG         BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3772         POUCH-UROSTOMY PED 1 3/4        BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3802         POUCH-OST 1 3/4 DRN FLG         BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3803         POUCH-OST 2 1/4 DRN FLG         BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3804         POUCH-OST 2 3/4 DRN FLG         BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3806         POUCH-DRAIN TRNSPRT 4"          BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3813         POUCH-OST 21/4 J DRN FLG        BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3816         POUCH-OST 4" L DRN FLANGE       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3817         POUCH-DRAIN 1-1/2" OPQE         BX     10/BX
- --------------------------------------------------------------------------------
HO3824         DRAIN-IRRIGATOR W/23/4FLANG     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3826         DRAIN-STOMA IRRIG 4" FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO3827         DRAIN-IRRIGATOR W/11/2FLANG     BX     5/BX
- --------------------------------------------------------------------------------
HO3834         POUCH-DRANBL 2 3/4 W/FL/FLT     BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3842         POUCH-OST 1 3/4 DRN FLG         BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3854         POUCH-OST 2 3/4" DRAINABLE      BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3897         POUCH-DRN W/FILTER 1 1/2        BX     10/BX,BX
- --------------------------------------------------------------------------------
HO3902         POUCH-UROSTOMY PREM 1-3/4       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO3903         POUCH-UROSTOMY PREM 2-1/4       BX     10/BX,BX
- --------------------------------------------------------------------------------
HO4123         POUCH-HOLISEAL MICRO 1"         BX     BX, 30/BX
- --------------------------------------------------------------------------------
HO4303         CAP-STOMA 1 1/2 B W/FLT/FLG     BX     25/BX, BX
- --------------------------------------------------------------------------------
HO4412         BARRIER-SKIN-GUARDIAN 1"        BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4413         BARRIER-GUARDIAN 2-PIECE        BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4414         BARRIER-OSTO 2" C W/FLANGE      BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4415         BARRIER-OSTO 2 1/2 D W/FLAN     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4423         BARRIER-SKIN 11/2 GAURD S       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4424         BARRIER-OSTO 2" C FIXED FLA     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4432         BARRIER-SKIN CNVX SYNTH 3/4     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4434         SYSTEM-GUARDIAN-F               BX     BX, BX
- --------------------------------------------------------------------------------
HO4443         BARRIER-OSTO 1 1/2 B FLANGE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO4503         POUCH-CLOSED 11/2 B FLT/FLG     BX     15/BX, BX
- --------------------------------------------------------------------------------
HO4522         POUCH-CLOSED 1" A W/FLT/FLG     BX     15/BX, BX
- --------------------------------------------------------------------------------
HO4523         POUCH-CLOSED 11/2 B FLT/FLG     BX     15/BX, BX
- --------------------------------------------------------------------------------
HO4602         POUCH-DRAIN TRANS 1"            BX     10/BX, BX
- --------------------------------------------------------------------------------
HO4603         POUCH-DRN TRANS 1 1/2"          BX     10/BX,BX
- --------------------------------------------------------------------------------
HO4605         POUCH-OST 2 1/2 DRN FLG         BX     10/BX, BX
- --------------------------------------------------------------------------------
HO4613         POUCH-GUARDIAN 2-PC             BX     10/BX, BX
- --------------------------------------------------------------------------------
HO4614         POUCH-OST 2" DRN C FLANGE       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO4615         POUCH-OST 2 1/2 DRN FLG         BX     10/BX, BX
- --------------------------------------------------------------------------------
HO4622         SYSTEM-GAURDIAN 2PC             BX     BX
- --------------------------------------------------------------------------------
HO4623         POUCH-DRAIN FILTER 1-1/2"       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO4704         POUCH-UROSTOMY 2"               BX     5/BX, BX
- --------------------------------------------------------------------------------
HO7163         POUCH-CLOSED 1 1/2 KARAYA 5     BX     30/BX, BX
- --------------------------------------------------------------------------------
HO7183         CAP-STOMA 2" W/STD ADH/FILT     BX     30/BX, BX
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 29 of 63
<PAGE>   33
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
HO7196         DRAIN-IRRIGATOR 3"              BX     25/BX, BX
- --------------------------------------------------------------------------------
HO7223         POUCH-KARAYA DRNBLE 11/2        BX     10/BX, BX
- --------------------------------------------------------------------------------
HO7230         BARRIER-MOISTURE OINTMENT       EA     EA, EA
- --------------------------------------------------------------------------------
HO7273         POUCH-DRAINABLE 1 1/2 16" K     BX     30/BX, BX
- --------------------------------------------------------------------------------
HO7278         POUCH-16" KARAYA 1-1/4"         BX     30/BX, BX
- --------------------------------------------------------------------------------
HO7279         PCH-16" DRN W/KARAYA            BX     30/BX,BX
- --------------------------------------------------------------------------------
HO7298         OSTOMY BELT-SMALL 17"-26"       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO7299         BELT-OSTOMY LARGE 29-49"        BX     10/BX, BX
- --------------------------------------------------------------------------------
HO7300         BELT-OSTOMY MEDIUM 26-43"       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO7330         DRAIN TUBE-LO PROFILE 60"       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO7331         DRAIN-TUBE ADAPT UROSTOMY       EA     EA, 10/BX, BX
- --------------------------------------------------------------------------------
HO7396         RING-OST SEAL KARAYA 2 1/2"     BX     20/BX,BX
- --------------------------------------------------------------------------------
HO7434         POUCH-OSTOMY ADH DRAIN 2"       BX     50/BX, BX
- --------------------------------------------------------------------------------
HO7700         BARRIER-SKIN 4X4 NS HOLLIHE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO7701         BARRIER-BLNKT N/S 8X8           BX     3/BX, BX
- --------------------------------------------------------------------------------
HO7705         BARRIER-SKIN 8X8 ST             BX     3/BX,BX
- --------------------------------------------------------------------------------
HO7708         BARRIER-SKIN 4X4 NS HOLLISE     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO7711         DISINF-SPRAY HOSP DEOD&GERM     BX     12/BX
- --------------------------------------------------------------------------------
HO7721         KIT-IRRIGATION STOMA CONETB     BX     1/BX, BX
- --------------------------------------------------------------------------------
HO7728         DRAIN-IRR 2" STOMA COMBO        BX     20/BX, BX
- --------------------------------------------------------------------------------
HO7730         ADHESIVE-OSTO POUCH 6OZ SPY     BX     4/BX, BX
- --------------------------------------------------------------------------------
HO7740         LUB-STOMA 4OZ. BTL              EA     EA,EA
- --------------------------------------------------------------------------------
HO7755         REMOVER-ADHESIVE 6 OZ SPRAY     BX     12/BX, BX
- --------------------------------------------------------------------------------
HO7760         WIPE-ADHESIVE REMOVER           BX     50/BX,12BX/CS
- --------------------------------------------------------------------------------
HO7765         CLAMP-OSTO POUCH REG FILM       BX     20/BX, BX
- --------------------------------------------------------------------------------
HO7766         FILTER-REPL FOR STOMA POUCH     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO7770         CLAMP-OSTO POUCH QUIET FILM     BX     20/BX, BX
- --------------------------------------------------------------------------------
HO7800         BARRIER-SKIN 4X4 NS PREMIUM     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO7905         POWDER-KARAYA 2.5 OZ BOTTLE     BX     12/BX, BX
- --------------------------------------------------------------------------------
HO7906         POWDER-PREMIUM 1OZ PUFF BTL     BX     1/BX, BX
- --------------------------------------------------------------------------------
HO7910         PASTE-KARAYA 4.5 OZ TUBE        CS     CS, 12/CS
- --------------------------------------------------------------------------------
HO7916         GEL-SKIN 1 OZ TUBE              EA     EA, EA
- --------------------------------------------------------------------------------
HO7917         WIPES-SKIN GEL PROT             BX     50/BX,12BX/CS
- --------------------------------------------------------------------------------
HO7920         PASTE-SKIN BARRIER 4.5OZ TB     BX     12/BX,BX
- --------------------------------------------------------------------------------
HO7930         PASTE-SKIN BARRIER 2 OZ TB      BX     1/BX, BX
- --------------------------------------------------------------------------------
HO8258         POUCH-URINE ADULT 1"            BX     10/BX, BX
- --------------------------------------------------------------------------------
HO8482         POUCH-UROSTOMY 3/4"             BX     5/BX, BX
- --------------------------------------------------------------------------------
HO8483         POUCH-OSTOMY PREMIER 7/8"       BX     5/BX, BX
- --------------------------------------------------------------------------------
HO8484         POUCH-UROSTOMY W/CVX            BX     5/BX,BX
- --------------------------------------------------------------------------------
HO8487         POUCH-UROSTOMY DRAIN 1 3/8"     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO8631         POUCH-DRAIN PREMIER 2.5         BX     10/BX,BX
- --------------------------------------------------------------------------------
HO8732         BAR-SKIN W/3/4 FLANGE           BX     5/BX,BX
- --------------------------------------------------------------------------------
HO8733         BARRIER-W/FLANGE 7/8"           BX     5/BX, BX
- --------------------------------------------------------------------------------
HO8744         BARRIER-OSTOMY 2PC 1"           BX     5/BX, BX
- --------------------------------------------------------------------------------
HO8752         BARRIER-OSTOMY 1 3/4"           BX     5/BX
- --------------------------------------------------------------------------------
HO8754         BARRIER- SKIN 5X5 23/4"         BX     5/BX, BX
- --------------------------------------------------------------------------------
HO8766         BARRIER-SKIN PRECUT 2 1/4"      BX     5/BX, BX
- --------------------------------------------------------------------------------
HO8902         POUCH-OSTOMY 1 3/4"             BX     10/BX, BX
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 30 of 63
<PAGE>   34
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
HO9766         POUCH-PEDIATRIC 2" AREA         BX     15/BX, BX
- --------------------------------------------------------------------------------
HO9767         POUCH-UROSTOMY PEDIATRIC        BX     15/BX, BX
- --------------------------------------------------------------------------------
HO9772         BARRIER-3" W/DRAIN COLLECT      BX     10/BX, BX
- --------------------------------------------------------------------------------
HO9773         BARRIER-WOUND DRAINAGE 3"       BX     10/BX, BX
- --------------------------------------------------------------------------------
HO9778         COLLECTOR-WND DRAIN 4X8 NS      BX     3/BX, BX
- --------------------------------------------------------------------------------
HO9779         CATH-ACCESS PORT STERILE        BX     10/BX
- --------------------------------------------------------------------------------
HO9780         DEVICE-ATTACH DRAIN/TUBE 24     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO9781         DEVICE-ATTACH DRAIN/TUBE 40     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO9782         ATTACHMENT-TUBE VERTICAL        BX     5/BX,BX
- --------------------------------------------------------------------------------
HO9785         DEVICE-ATTACH SUCT TB 12-18     BX     20/BX, BX
- --------------------------------------------------------------------------------
HO9786         DEVICE-ATTACH FEED TUBE5-18     BX     20/BX, BX
- --------------------------------------------------------------------------------
HO9804         STRAPS-LEG BAG SMALL 10/B       BX     10PR/BX
- --------------------------------------------------------------------------------
HO9805         BAG-LEG 32OZ STERILE            BX     10/BX, BX
- --------------------------------------------------------------------------------
HO9807         CATH-MALE EXT MED. SELF ADH     BX     12/BX, BX
- --------------------------------------------------------------------------------
HO9808         CATH-MALE EXT SELF ADH LARG     BX     12/BX, BX
- --------------------------------------------------------------------------------
HO9809         CATH-MALE EXT MED SELF-ADH      BX     12/BX, BX
- --------------------------------------------------------------------------------
HO9813         TUBE-EXT ICE BAG                BX     10/BX, BX
- --------------------------------------------------------------------------------
HO9814         BAG-LEG 10OZ STERILE            BX     10/BX,BX
- --------------------------------------------------------------------------------
HO9825         KIT-URINE LEG BAG 32OZ STD      BX     12/BX,BX
- --------------------------------------------------------------------------------
HO9855         BAG-URINARY LEG VENTED          EA     EA, EA
- --------------------------------------------------------------------------------
HO9904         DRESSING-ODOR ABSORB 4x4"       BX     10/BX
- --------------------------------------------------------------------------------
HO9921         DRESSING-WND RESTORE 4X4 X-     BX     5/BX, BX
- --------------------------------------------------------------------------------
HO9946         PAD-HEEL & ELBOW PROTECT LG     PR     PR, PR
- --------------------------------------------------------------------------------
HO9949         PAD-HEEL & ELBOW PROT. XXL      BX     12PR/BX, BX
- --------------------------------------------------------------------------------
IM2200         SET-PUMP GEMINI UNIV            CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2202         GEMINI ADMIN SET 20DR NV        CS
- --------------------------------------------------------------------------------
IM2210         SET-IV PUMP GEMINI 20D/2INJ     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2210A        SET-PUMP ADMIN 20DRP 2-S        CS     20/CS,CS
- --------------------------------------------------------------------------------
IM2211         GEMINI ADMIN SET 60DR 2-S       CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2212         SET-IV PUMP GEMINE 20D/2INJ     CS     ***USE IM2210*******
- --------------------------------------------------------------------------------
IM2220         SET-IV PUMP GEN ADMED 20D U     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2222         SET-IV PUMP GEM ADMED 20DNV     CS     ***USE IM2220*******
- --------------------------------------------------------------------------------
IM2222A        SET-PUMP GEMINI ADD-I-MED       CS     20/CS,CS
- --------------------------------------------------------------------------------
IM2226         SET-IV ADM PRI W/CK VL/124"     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2230         SET-IV PUMP GEM ADMED .22MI     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2232         GEMINI ADD-I-MED W/.22          CS
- --------------------------------------------------------------------------------
IM2241         SET-IV PUMP GEM 60D V CHAMB     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2242         GEMINI ADMIN SET 60DR NV        CS
- --------------------------------------------------------------------------------
IM2260         SET-IV PUMP GEM NIT/FAT 20D     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2262         SET-DEHP NON ()()()             CS     REPL IM2260 UNIVERS
- --------------------------------------------------------------------------------
IM2264         SET-IV PUMP GEM .22MIC VENT     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM2277         SET-IV PUMP GEM 12D Y NONVT     CS     10/CS, CS
- --------------------------------------------------------------------------------
IM2280         SET-PUMP GEMINI ADMIN           CS     20/CS, CS
- --------------------------------------------------------------------------------
IM841001       BATTERIES-IMED                  EA
- --------------------------------------------------------------------------------
IM9200         SET-IV ACCUSET W/MICROBORE      CS     20/CS, CS
- --------------------------------------------------------------------------------
IM9201         ACST W/MICRBOR/.22MIC FLT       CS
- --------------------------------------------------------------------------------
IM9205         ACCUSET W/MACROBORE             CS
- --------------------------------------------------------------------------------
IM9210         ACCUSET CLSE SYST VENTED        CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 31 of 63
<PAGE>   35
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
IM9211         SET-PUMP ACCUSET MB FLT 2Y      CS     20/CS, CS
- --------------------------------------------------------------------------------
IM9211-0500    SET-PUMP ACCUSET UNIV 2MI       CS     20/CS, CS
- --------------------------------------------------------------------------------
IM9214         ACST CLS SYS NV 2 INJ SIT       CS
- --------------------------------------------------------------------------------
IM9215         ACCUSET CLS SYS NONVENTED       CS
- --------------------------------------------------------------------------------
IM9216         ACST CLS SYS NV .22MIC FL       CS
- --------------------------------------------------------------------------------
IM9219         ACST CLS SYS NV METR&DRIP       CS
- --------------------------------------------------------------------------------
IM922          PUMP-IMED 922 INF               EA
- --------------------------------------------------------------------------------
IM9224         ACST CLS SYS NV METR&DRIP       CS
- --------------------------------------------------------------------------------
IM9230         SET-PUMP ACCUSET MB 2Y LL V     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM9235         ACST CLS SYS NV QUICK SPK       CS
- --------------------------------------------------------------------------------
IM9244         GRAVISET NON VENTED ADMIN       CS
- --------------------------------------------------------------------------------
IM9251         ACST CLS SYS VENTED A SET       CS
- --------------------------------------------------------------------------------
IM9252         ACST CLS SYS NONVENTED          CS
- --------------------------------------------------------------------------------
IM9260         MICROSET W/MICROBORE            CS
- --------------------------------------------------------------------------------
IM9261         MICRO W/MICROBR .22MIC FL       CS
- --------------------------------------------------------------------------------
IM9261006-1    CHARGER-BATTERY FOR 927         EA     EA, EA
- --------------------------------------------------------------------------------
IM9269         MICRO CLS SYS V METR&DRIP       CS
- --------------------------------------------------------------------------------
IM927          PUMP-IMED 927 INF               EA     EA, EA (USD ONLY)
- --------------------------------------------------------------------------------
IM9271         MICRO CLS SYS V MTR&.22MC       CS
- --------------------------------------------------------------------------------
IM9274         MICRO CLS SYS NV MTR&DRIP       CS
- --------------------------------------------------------------------------------
IM9276         MICRO CLS SYS NV MTR&.22        CS
- --------------------------------------------------------------------------------
IM928          PUMP-IMED 928 INF               EA     EA, EA (USD ONLY)
- --------------------------------------------------------------------------------
IM9300         ACCUDOT PRIM VENT 20 DROP       CS
- --------------------------------------------------------------------------------
IM9381         2NDRY VENTED W/MACROBORE        CS
- --------------------------------------------------------------------------------
IM9382         2NDRY NONVENT W/MACROBORE       CS
- --------------------------------------------------------------------------------
IM9391         CANNULA-VERSASAFE NEEDLESS      CS     200/CS, CS
- --------------------------------------------------------------------------------
IM9400         ADD-ON .22MIC FILTERSETS        CS
- --------------------------------------------------------------------------------
IM9552         GRAVISET-CLSD N/V 20 DROP       CS
- --------------------------------------------------------------------------------
IM9557         ADMIN ST-.2MICRON F 20 DR       CS
- --------------------------------------------------------------------------------
IM960          PUMP-IMED 960 INF               EA     EA, EA (USD ONLY)
- --------------------------------------------------------------------------------
IM960A         PUMP-IMED 960A INF              EA     EA, EA (USD ONLY)
- --------------------------------------------------------------------------------
IM9630         SET-PUMP ACCUSET NON-PVC VT     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM9635         SET-PUMP ACCUSET NON-PVC NV     CS     20/CS, CS
- --------------------------------------------------------------------------------
IM965          PUMP-IMED 965 MCR               EA     EA, EA
- --------------------------------------------------------------------------------
IM970          PUMP-IMED 970 INF               EA
- --------------------------------------------------------------------------------
IM980          PUMP-IMED 980 INF               EA
- --------------------------------------------------------------------------------
IM9986         SET-PUMP ACCUSET CLS NV N/P     CS     20/CS, CS
- --------------------------------------------------------------------------------
IME001         960A INSTRUCTION LABEL          EA
- --------------------------------------------------------------------------------
IMPCI          PUMP-IMED PCI                   EA     EA, EA
- --------------------------------------------------------------------------------
IMPCII         PUMP-IMED PCII DUAL CHANNEL     EA     EA, EA
- --------------------------------------------------------------------------------
IO02-5005      GLOVE-EXAM LTX MED ST           CS     200PR/CS, CS
- --------------------------------------------------------------------------------
IO02-5006      GLOVE-EXAM LTX LRG ST           CS     200PR/CS, CS
- --------------------------------------------------------------------------------
IO02-5008      GLOVE-EXAM LATX SM ST           CS     200PR/CS, CS
- --------------------------------------------------------------------------------
IO1000-01      DIAPER-EMBRACE ULT REG SM       CS     96/CS, CS
- --------------------------------------------------------------------------------
IO1000-02      DIAPER-EMBRACE ULT REG MED      CS     96/CS, CS
- --------------------------------------------------------------------------------
IO1000-03      DIAPER-EMBRACE ULT REG LRG      CS     72/CS, CS
- --------------------------------------------------------------------------------
IO1400-00      WIPE-EMBRACE ADULT 9X13         CS     600/CS, CS
- --------------------------------------------------------------------------------
IO1500-00      WASHCLOTH-EMBRACE 9.5X13        CS     900/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 32 of 63
<PAGE>   36
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
IO2000-01      GLOVE-EXAM LTX SM               CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2000-02      GLOVE-EXAM LTX MED              CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2000-03      GLOVE-EXAM LTX LARGE            CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2001-01      GLOVE-EXAM VINYL SMALL          CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2001-02      GLOVE-EXAM VINYL MED            CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2001-03      GLOVE-EXAM VINYL LRG            CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2002-01      GLOVE-EXAM SMALL PF             CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2002-02      GLOVE-EXAM MED PF               CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2002-03      GLOVE-EXAM LRG PF               CS     1000/CS, CS
- --------------------------------------------------------------------------------
IO2336-01      UNDERPAD-EMBRACE 23X36          CS     150/CS, CS
- --------------------------------------------------------------------------------
IO3003-60      TRAY-IRRIG W/60CC SYR           CS     20/CS, CS
- --------------------------------------------------------------------------------
IO3004-60      TRAY-IRRIG W/60CC SYR ST        CS     240/CS, CS
- --------------------------------------------------------------------------------
IO3009-00      BAG-DRAINAGE W/AR & SP          CS     20/CS, CS
- --------------------------------------------------------------------------------
JJ0905         DRAPE-TOWEL 16X29 NO/FEN        CS     280/CS, CS
- --------------------------------------------------------------------------------
JJ0906         DRAPE-TOWEL 16'X29" W/FENS      CS     280/CS, CS
- --------------------------------------------------------------------------------
JJ1362         FILTER CARTRIDGE DISP 200       CS     200/CS, CS
- --------------------------------------------------------------------------------
JJ1425         PREPTIC SHAVE PREP PAK          CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ1426         PREPTIC 2 SHAVE PREP PAK        CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ1440         TRAY-SUT REM S/S SCISSORS       CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ1441         TRAY-SUT REM LIT SCISSORS       CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ1442         KIT-SUTURE REM W/LIT.           CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ1643G        SUTURE-ETHICON 4.0 CHR.GUT      BX     10/BX, BX
- --------------------------------------------------------------------------------
JJ1684G        SUTURE-ETHICON 3.0 BLK SILK     BX     12/BX, BX
- --------------------------------------------------------------------------------
JJ1701         GOGGLES-PROTECTIVE BARRIER      EA     EA, 30/CS
- --------------------------------------------------------------------------------
JJ1760         GAUZE-UTER PACKING/IODO 1"      CS     6/CS, CS
- --------------------------------------------------------------------------------
JJ1864G        SUTURE-ETHICON 4.0 NYLON        BX     12.BX, BX
- --------------------------------------------------------------------------------
JJ1951         SURG HEMOSTAT 2x14"ABSORB       CS     24/CS, CS
- --------------------------------------------------------------------------------
JJ1952         SURG HEMOSTAT 4x8"ABSORB        CS     24/CS, CS
- --------------------------------------------------------------------------------
JJ1953         SURG HEMOSTAT 2x3"ABSORB        CS     24/CS, CS
- --------------------------------------------------------------------------------
JJ1955         DRESSING-SURGICEL 1/2X2 HEM     BX     12/BX, 2BX/CS
- --------------------------------------------------------------------------------
JJ1981         INSTAT COLL/HEMO 1x2"ABS        CS     24/CS, CS
- --------------------------------------------------------------------------------
JJ1983         INSTAT COLL/HEMO 3x4"ABS        CS     24/CS, CS
- --------------------------------------------------------------------------------
JJ2001         ADAPTIC NON-ADH 1/2"x4YD        CS     12//CS, CS
- --------------------------------------------------------------------------------
JJ2012         DRESSING-ADAPTIC NON-ADH3X3     BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ2013         DRESSING-ADAPTIC NON-ADH3X8     BX     36/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2014         DRESSING-ADAPTI NON-ADH3X16     BX     36/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2015         DRESSING-ADAPTIC NON-ADH3X8     BX     24/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2016         TRAY-CIDEX SYSTEM 19X16X5       CS     1/CS,CS
- --------------------------------------------------------------------------------
JJ2018         DRESSING ADAPTIC 3x60"          CS     10/CS, CS
- --------------------------------------------------------------------------------
JJ2019         DRESSING-ADAPTIC NON-ADH5X9     BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2027         CIDEX TRAY-STERLZNG 1/CS        CS     1/CS, CS
- --------------------------------------------------------------------------------
JJ2052         DRESSING RELEASE NON-ADH2X3     BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ2054         DRESSING RELEASE NON-ADH4X3     BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ2058         DRESSING RELEASE NON-ADH8X3     BX     75/BX, 8BX/CS
- --------------------------------------------------------------------------------
JJ2076         TRAY-CIDEX STERLZNG             EA     EA, EA
- --------------------------------------------------------------------------------
JJ2144         DRESSING-ABD/COMB 8X71/2 ST     BX     20/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ2145         DRESSING-ABD/COMBINE 5X9 ST     BX     25/BX, 16BX/CS
- --------------------------------------------------------------------------------
JJ2148         DRESSING-ABD/COMBINE 8X10ST     BX     20/BX, 16BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 33 of 63
<PAGE>   37
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
JJ2150         DRESSING-BIOPATCH 1" DISK       BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2151         DRESSING-BIOPATCH 1.5M 3/4"     BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2152         DRESSING-BIOPATCH .7MM 1"       BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2245         DISINF-CIDEX SOL 1 QT           CS     16/CS, CS
- --------------------------------------------------------------------------------
JJ2250         DISINFECTANT-CIDEX SOL 1 GL     CS     4/CS, CS
- --------------------------------------------------------------------------------
JJ2252         DISINF-ENZOL 4GL                CS     4/CS, CS
- --------------------------------------------------------------------------------
JJ2270         WOUND-CLEANSER DEBRISAN 4G      BX     7/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2272         WOUND-CLEANSER DEBRISAN 4 G     BX     14/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2280         DEBRISAN WND/CL/BD25GR-CA       CS
- --------------------------------------------------------------------------------
JJ2282         DEBRISAN WND/CL/BD60GR-CA       CS     6/CS, CS
- --------------------------------------------------------------------------------
JJ2290         DEBRISAN WND/CL/PAS10GR P       CS     36/CS, CS
- --------------------------------------------------------------------------------
JJ2315         SPONGE-4 X 4 8PLY STER 2PK      BX     100/BX, 12 BX/CS
- --------------------------------------------------------------------------------
JJ2317         SPONGE-4X4 12 PLY STER 2PK      BX     50/BX, 24 BX/CS
- --------------------------------------------------------------------------------
JJ2318         SPONGE-2 X 2 8PLY STER 2PK      BX     100/BX, 30 BX/CS
- --------------------------------------------------------------------------------
JJ2319         SPONGE-3X3 12PLY ST()()()()     BX     ***USE JJ602319*****
- --------------------------------------------------------------------------------
JJ2324         SPONGE-4 X 4 8PLY ST 10'S       TR     10/TR/144TR/CS
- --------------------------------------------------------------------------------
JJ2326         SPONGE-4 X 4 12PLY ST 10'S      BX     10/TR, 144TR/CS
- --------------------------------------------------------------------------------
JJ2327         GAUZE SPONGE-4x4 16 PLY         CS
- --------------------------------------------------------------------------------
JJ2328         SPONGE-4 X 4 16PLY ST 10'S      CS     1080/CS, CS
- --------------------------------------------------------------------------------
JJ2337         SPONGE-4 X 4 4PLY NU-GZ PK2     BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ2338         SPONGE-2 X 2 4PLY NU-GZ PK2     BX     50/BX, 60BX/CS
- --------------------------------------------------------------------------------
JJ2339         SPONGE-3 X 3 4PLY NU-GZ PK2     BX     50/BX, 48BX/CS
- --------------------------------------------------------------------------------
JJ2345         SPONGE-4 X 4 4PLY NU-GZ 6'S     BX     360/BX, 2BX/CS
- --------------------------------------------------------------------------------
JJ2350         SPONGE-4 X 4 4PL NUBREDE ST     BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2370         DRESSING-SOFWIC 4X3 6PL         BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ2374         DRESSING-SOFWIC 2X2 6PL         BX     70/BX, 20BX/CS
- --------------------------------------------------------------------------------
JJ2375         DRESSING-SOFWIC 4X4 6PL         BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ2391         SPONGE-4X4 6PL DRAIN SOFWIC     BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ2392         SPONGE-2X2 6PL IV SOF-WICK      BX     70/BX, 20BX/CS
- --------------------------------------------------------------------------------
JJ2435         DRESSING-TOPPER SPONGE 4X3      BX     50/BX 24BX/CS
- --------------------------------------------------------------------------------
JJ2436         DRESSING-TOPPER SPONGE 4X4      BX     50/BX 24BX/CS
- --------------------------------------------------------------------------------
JJ2442         DRESSING-TELEHYDRO 7X7          CS     25/CS, CS
- --------------------------------------------------------------------------------
JJ2460         DRESSING-BIOCLUSIVE 1.5X1.5     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2461         DRESSING-BIOCLUSIVE 2 X 3       BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2463         DRESSING-BIOCLUSIVE 4 X 5       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2465         DRESSING-BIOCLUSIVE 5 X 7       BX     20/BX, 5BX/CS
- --------------------------------------------------------------------------------
JJ2467         DRESSING-TRANS 4 X 10           CS     120/CS, CS
- --------------------------------------------------------------------------------
JJ2469         DRESSING-BIOCLUSIVE 8 X 10      BX     10/BX, 8BX/CS
- --------------------------------------------------------------------------------
JJ2475         DRESSING-BIOCLUSIVE 3X4 SEL     CS     200/CS, CS
- --------------------------------------------------------------------------------
JJ2489         DRESSING-NUGEL WND GEL 30G      BX     5EA/BX, 5BX/CS
- --------------------------------------------------------------------------------
JJ2492         DRESSING-ALGOSTERIL 3X3         BX     10/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2494         DRESSING-ALGINATE 4X4 3/8       BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2495         DRESSING-FIBRACOL 4X8-3/4       CS     36/CS,CS
- --------------------------------------------------------------------------------
JJ2496         DRESSING-NUGEL WND PKNG         BX     6/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2497         DRESSING-NUGEL 3-3/4X3-3/4      BX     5/BX, 10BX/CS
- --------------------------------------------------------------------------------
JJ2498         DRESSING-NUGEL 6X8              BX     5/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ2499         DRESSING-NUGEL WND GEL 90G      CS     10/CS, CS
- --------------------------------------------------------------------------------
JJ2516         SPONGE RAY-TEC 4"X4" 16PL       CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 34 of 63
<PAGE>   38
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
JJ2522         SPONGE RAY-TEC 8"X4" 12PL       CS     640/CS, CS
- --------------------------------------------------------------------------------
JJ2526         SPONGE RAY-TEC 8"X4" 16PL       CS     640/CS, CS
- --------------------------------------------------------------------------------
JJ2663         WOUND-DRESSING NU-DERM 4X5      BX     8/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ2745         DISINFECTANT-CIDEX 7 QT         CS     16/CS, CS
- --------------------------------------------------------------------------------
JJ2785         DISINF-CIDEX PLUS 4 GAL         CS     4 GAL/CS, CS
- --------------------------------------------------------------------------------
JJ2786         DISINFECTANT-CIDEX 32 OZ.       CS     16/CS,CS
- --------------------------------------------------------------------------------
JJ4103         CLEANER-CHIX DISP SMALL         CS     160/CS, CS
- --------------------------------------------------------------------------------
JJ4121         CLEANER-MED SOFTNET             CS     960/CS, CS
- --------------------------------------------------------------------------------
JJ4123         CLEANER-MED SOFNET 7 3/4X13     CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ4239         MASK-SURGICAL SURGINE           CS     300/CS, CS
- --------------------------------------------------------------------------------
JJ4311         DRESSING-SURG ADH 4X6BANDAI     CS     200/CS, CS
- --------------------------------------------------------------------------------
JJ4313         DRESSING-SURG ADH 8X6           CS     100/CS, CS
- --------------------------------------------------------------------------------
JJ4331         WOUND-CLOSURE BUTTERFLY MED     BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4332         BAND AID-BTRFLY LRG 100/B       CS     1200/CS, CS
- --------------------------------------------------------------------------------
JJ4432         BANDAID-ADH BUTTERFLY LG        CS     1200/CS, CS
- --------------------------------------------------------------------------------
JJ4434         BANDAID-ADH 3/4X3 FAB STRIP     BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4436         BANDAID-ADH FINGERTIP FABRI     BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4438         BANDAID-ADH KNUCKLE FABRIC      BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4444         BANDAID-ADH 1X3 FABRC STRIP     BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4602         BANDAID-ADH 3/4" SESAME ST      BX     30/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ4606         BANDAID-ADH 3/4" GLOW DARK      BX     100/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ4608         BANDAID-ADH 3/4" HOT COLOR      BX     30/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ4633         BANDAID-ADH 3/8X11/2 SHEER      BX     100/BX, 36BX/CS
- --------------------------------------------------------------------------------
JJ4634         BANDAID-ADH 3/4X3 SHEER         BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4644         BANDAID-ADH 1X3 SHEER           BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4650         BANDAID-ADH 3/4X3 SHEER STR     CS     10/CS, CS
- --------------------------------------------------------------------------------
JJ4651         BANDAID-ADH 1X3 SHEER           CS     1500/CS, CS
- --------------------------------------------------------------------------------
JJ4676         BANDAID-ADH 3/4X3 CLEAR STR     CS     12BX/CS,CS
- --------------------------------------------------------------------------------
JJ4678         BANDAID-ADH 1X3 CLEAR STR       CS     1200/CS, CS
- --------------------------------------------------------------------------------
JJ4731         DRESSING-PAD NON ADH 3X4 ST     BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ4768         PAD-ADHESIVE 2 7/8X4 1/2SET     BX     10/BX,24BX/CS
- --------------------------------------------------------------------------------
JJ4769         PADS-ADHSVE LARGE 300/CS        BX
- --------------------------------------------------------------------------------
JJ4831         TAPE-FIRST AID 1/2 INCH         CS
- --------------------------------------------------------------------------------
JJ4930         BANDAID-ADH 7/8 SHEER SPOT      BX     100/BX, 36BX/CS
- --------------------------------------------------------------------------------
JJ5019         TAPE-DERM USE JJ5143            BX     DISCONTINUED
- --------------------------------------------------------------------------------
JJ5103         TAPE-ADHESIVE ZONAS 1/2"10Y     BX     24/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5104         TAPE-ADHESIVE ZONAS 1"X10YD     BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5105         TAPE-ADHESIVE ZONAS 11/2X10     BX     8/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5106         TAPE-ADHESIVE ZONAS 2"X10YD     BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5107         TAPE-ADHESIVE ZONAS 3"X10YD     BX     4/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5116         TAPE-DERMALITE II 1"            BX     12/BX, BX
- --------------------------------------------------------------------------------
JJ5126         TAPE-PLASTIC 1/2" X 5 YDS       BX     24/BX, 12/CS, CS
- --------------------------------------------------------------------------------
JJ5129         STRAP-MONTGOMERY 7 X 11         CS     144/CS, CS
- --------------------------------------------------------------------------------
JJ5131         TAPE-WATERPROOF 1/2" X 10YD     BX     24/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5132         TAPE-WATERPROOF 1" X 10YDS      BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5134         TAPE-WATERPROOF 2" X 10YDS      BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5139         TAPE-DERMICEL HYPO-AL 1"        BX     96RL/BX, 8BX/CS
- --------------------------------------------------------------------------------
JJ5143         TAPE-DERMICEL HYPO-AL 1/2"      BX     24/BX, 12BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 35 of 63
<PAGE>   39
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
JJ5144         TAPE-DERMICEL HYPO-AL 1"        BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5145         TAPE-DERMICEL HYPO-AL 2"        BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5146         TAPE-DERMICEL HYPO-AL 3"        BX     4/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5147         TAPE-ADHES 9"X4YD MOLESKIN      CS     12RL/CS, CS
- --------------------------------------------------------------------------------
JJ5172         TAPE-ELASTIKON 1" X 5YD STR     BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5174         TAPE-ELASTIKON 2"X5YD STRCH     BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5175         TAPE-ELASTIKON 3"X5YD STRCH     BX     4/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5177         TAPE-ELASTIKON ELAST 4"X5YD     CS     36/CS, CS
- --------------------------------------------------------------------------------
JJ5180         TAPE-DERMIFORM HYPO-AL 1/2"     BX     24/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5181         TAPE-DERMIFORM HYPO-AL 1"       BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5182         TAPE-DERMIFORM HYPO-AL 2"       BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5183         TAPE-DERMIFORM HYPO-AL 3"       BX     4/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5365         GLOVES-SURG BROWN 6-1/2         CS     100/CS, CS
- --------------------------------------------------------------------------------
JJ5370         GLOVE-SURG LATEX 7 NUTRALON     CS     100PR/CS, CS
- --------------------------------------------------------------------------------
JJ538161       KIT-FIRST AID INDUSTRIAL        EA     EA, EA
- --------------------------------------------------------------------------------
JJ5525         TAPE-DERMICLEAR 1"              BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ5526         TAPE-DERMICLEAR 2" X 5YDS       BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ5561         DRESSING-TRANS 2X3              CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ5562         DRESS-BIOCLUSV 4x5" TRANS       CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ5590         J&J LOTION MOIS-6oz             CS
- --------------------------------------------------------------------------------
JJ5592         J&J CREAM PROT-2oz              CS
- --------------------------------------------------------------------------------
JJ5621         GLOVE-EXAM SM LTX STR MICRO     CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ5634         BANDAID-ADH 3"X3/4" STRIP P     BX     100/BX,12 BX/CS
- --------------------------------------------------------------------------------
JJ5641         GLOVE-EXAM LTX MED ST MICRO     CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ5644         BANDAID-ADH 1X3 PLASTIC         BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ5661         GLOVES-MICRO TOUCH LRGE         CS     200/CS, CS
- --------------------------------------------------------------------------------
JJ5664         BANDAID-ADH MED 3/4X3 STR       CS     1200/CS, CS
- --------------------------------------------------------------------------------
JJ5716         BANDAGE-BANDAID STR.2X4-1/2     BX     50/BX, 18BX/CS
- --------------------------------------------------------------------------------
JJ5721         GLOVE-EXAM MCRO TCH NS SM       CS     1000/CS, CS
- --------------------------------------------------------------------------------
JJ5723         GLOVE-EXAM LATEX SM NS          BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
JJ5743         GLOVE-EXAM LTX MD NS MICRO      CS     500/CS, CS
- --------------------------------------------------------------------------------
JJ5761         GLOVE-EXAM LTX MICRO LG NS      CS     1000/CS, CS
- --------------------------------------------------------------------------------
JJ5763         GLOVE-EXAM LTX LG NS MICRO      CS     500/CS, CS
- --------------------------------------------------------------------------------
JJ5860         GLOVE-SURG SZ 6 MICRO-TOUCH     CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ5865         GLOVES-MICRO TOUCH 6-1/2        CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ5870         GLOVE-SURG SZ 7 MICRO-TOUCH     CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ5875         GLOVE-SURG LTX 71/2 ST MICR     CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ5880         GLOVE-SURG SZ 8 MICRO-TOUCH     CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ5885         GLOVE-SURG LTX 81/2 ST MICR     CS     200PR/CS, CS
- --------------------------------------------------------------------------------
JJ602317       SPONGE-4X4 4 PLY MICRASORB      BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ602318       SPONGE-2X2 4PL MICRASORB ST     CS     3000/CS,CS
- --------------------------------------------------------------------------------
JJ602319       SPONGE-3X3 4 PLY MICRASORB      BX     80/BX, 30BX/CS
- --------------------------------------------------------------------------------
JJ602326       SPONGE-4X4 4 PLY MICRASORB      CS     960/CS, CS
- --------------------------------------------------------------------------------
JJ6026         RED CROSS PRO/COT/STE16oz       CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ6101         BALLS-COTTON MED 65'S           CS     48BX/CS,CS
- --------------------------------------------------------------------------------
JJ6105         BALLS-COTTON LG STER 130'S      CS     36BAGS/CS,CS
- --------------------------------------------------------------------------------
JJ6411         TOPPER DRES/SPONGE4"x4"         CS
- --------------------------------------------------------------------------------
JJ6413         TOPPER DRES/SPONGE3"x3"         CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 36 of 63
<PAGE>   40
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
JJ6415         DRESSING-TOPPER SPONGE 4X4      CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ6416         SPONGE-8X14 TOPPER DRESS NS     CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ6417         SPONGE-TOPPER DRESS 3X3         CS     4000/CS, CS
- --------------------------------------------------------------------------------
JJ6726         GAUZE-STERIPAK 4-1/4"FOL        CS
- --------------------------------------------------------------------------------
JJ6803         TAPE-CASTING DELTA LIGHT        BX     10/BX, 3BX/CS
- --------------------------------------------------------------------------------
JJ6812         TAPE-CASTING 2"X4YD DELTA-L     BX     10/BX, 3BX/CS
- --------------------------------------------------------------------------------
JJ6813         TAPE-CASTING 3"X4YD DELTA-L     BX     10/BX, 3BX/CS
- --------------------------------------------------------------------------------
JJ6815         DELTALT CAST TAPE 5"x4YDS       BX
- --------------------------------------------------------------------------------
JJ6820F        CATH-STREAMLINE VAD 20G         EA     EA, 100EA/CS
- --------------------------------------------------------------------------------
JJ6822F        CATH-STREAMLINE VAD 22G         EA     EA, 100EA/CS
- --------------------------------------------------------------------------------
JJ6822WF       CATH-STREAMLINE WNG VAD 22G     EA     EA, 100EA/CS
- --------------------------------------------------------------------------------
JJ6824F        CATH-STREAMLINE VAD 24G         EA     EA, 100EA/CS
- --------------------------------------------------------------------------------
JJ6824WF       CATH-STREAMLINE WNG VAD 24G     EA     EA, 100EA/CS
- --------------------------------------------------------------------------------
JJ6826F        CATH-STREAMLINE VAD 26G         EA     EA, 100EA/CS
- --------------------------------------------------------------------------------
JJ6826WF       CATH-STREAMLINE WNG VAD 26G     EA     EA,100EA/CS
- --------------------------------------------------------------------------------
JJ684G         SUTURE - SILK SIZE 3.0          BX
- --------------------------------------------------------------------------------
JJ6901         BANDAGE-KLING 1" NONSTER        CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6902         BANDAGE-COMF KLING 2" NS        CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6903         BANDAGE-COMF KLING 3" NS        CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6904         BANDAGE-COMF KLING 4" NS        CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6906         BANDAGE-COMF KLING 6" NS        CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ6922         BANDAGE-COMF KLING 2" STER      BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
JJ6923         BANDAGE-COMF KLING 3" STER      BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ6924         BANDAGE-COMF KLING 4" STER      BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ6926         BANDAGE-COMF KLING 6" STER      BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ6954         BANDAGE-BULKY 4X84 ST SOF-B     CS     60/CS, CS
- --------------------------------------------------------------------------------
JJ6964         BANDAGE-SOFBAND 4X84 6PLYST     CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6974         BANDAGE-SOFBAND 4X84 6PLYNS     CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6981         BANDAGE-COMF SOFKLING 1" NS     CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6982         BANDAGE-COMF SOFKLING 2" NS     CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6983         BANDAGE-COMF SOFKLING 3" NS     CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6984         BANDAGE-COMF SOFKLING 4" NS     CS     96/CS, CS
- --------------------------------------------------------------------------------
JJ6986         BANDAGE-COMF SOFKLING 6" NS     CS     48/CS, CS
- --------------------------------------------------------------------------------
JJ6991         BANDAGE-COMF SOFKLING 1" ST     BX     18/BX, 8BX/ CS
- --------------------------------------------------------------------------------
JJ6992         BANDAGE-COMF SOFKLING 2" ST     BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
JJ6993         BANDAGE-COMF SOFKLING 3" ST     BX     12/BX,6BX/CS
- --------------------------------------------------------------------------------
JJ6994         BANDAGE-COMF SOFKLING 4" ST     BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ6996         BANDAGE-COMF SOFKLING 6" ST     BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ7016         BANDAGE-ELAST DYNA-F 2"X5YD     BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ7018         BANDAGE-ELAST FASTEN 3"X5yd     CS     72/CS, CS
- --------------------------------------------------------------------------------
JJ7019         BANDAGE-ELAST DYNA-F 4"X5YD     BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ7020         BANDAGE-RUBBER ELAST 6"X5YD     BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
JJ7372         PADDING- CAST 2"                CS
- --------------------------------------------------------------------------------
JJ7373         BANDAGE-PLASTER FAST SET 3"     CS     72/CS, CS
- --------------------------------------------------------------------------------
JJ7374         BANDAGE-PLASTER FAST SET 4"     CS     72/CS, CS
- --------------------------------------------------------------------------------
JJ7376         PADDING-CAST                    CS
- --------------------------------------------------------------------------------
JJ7403         SPONGE-RAY-TEC 4"X4" 16PLY      CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ7406         SPONGE-RAY-TEC 8"X4" 24PLY      CS     1000/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 37 of 63
<PAGE>   41
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
JJ7407         SPONGE-RAY-TEC 8"X4"16PLY       CS     1000/CS, CS
- --------------------------------------------------------------------------------
JJ7437         SPONGE-RAY TEC 4"X4"12PLY       CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ7438         SPONGE-RAY TEC 4"X4"16PLY       CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ7439         SPONGE-RAY TEC 8"X4"12PLY       CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ7632         SPONGE-2 X 2 4PLY NU-GZ NS      CS     8000/CS, CS
- --------------------------------------------------------------------------------
JJ7633         SPONGE-3 X 3 4PLY NU-GZ NS      CS     4000/CS, CS
- --------------------------------------------------------------------------------
JJ7634         SPONGE-4 X 4 4PLY NU-GZ NS      CS     2000/CS, CS
- --------------------------------------------------------------------------------
JJ7635         SPONGE-2 X 2 3PLY NU-GZ NS      CS     5000/CS, CS
- --------------------------------------------------------------------------------
JJ7636         SPONGE-4 X 4 3PLY NU-GZ NS      CS     4000/CS, CS
- --------------------------------------------------------------------------------
JJ8042         BANDAID-ADH 1X3 FAB STRIP       BX     20/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ8056         J&J ANTISEPTIC WIPES            CS
- --------------------------------------------------------------------------------
JJ8064         TOURNIQUET-36" X 3/4"           CS     24/CS, CS
- --------------------------------------------------------------------------------
JJ8068         BANDAGE-TRIANGULAR 51"          CS     24/CS, CS
- --------------------------------------------------------------------------------
JJ8072         TRIANGULAR POLY BAG             CS
- --------------------------------------------------------------------------------
JJ8453         UNDERPAD-271/2 X 30 POLYBAC     CS     150/CS, CS
- --------------------------------------------------------------------------------
JJ8513         DRESSING-GAUZE 2X2 12PLY ST     BX     100/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ8516         DRESSING-GAUZE 3X3 12 PLY S     BX     100/BX, 24BX/CS
- --------------------------------------------------------------------------------
JJ8519         DRESSING-GAUZE 4X4 12PLY ST     BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ8750         DRESSING-NU GAUZE 1/4" PL       CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8751         DRESSING-NU GAUZ 1/2" PLAIN     CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8752         DRESSING-NU GAUZ 1" PLAIN       CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8753         DRESSING-NU GAUZ 2" PLAIN       CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8755         DRESSING-NU GAUZ 1/4" IODOF     CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8756         DRESSING-NU GAUZ 1/2" IODOF     CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8757         DRESSING-NU GAUZ 1" IODOF       CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8758         DRESSING-NU GAUZ 2" IODOF       CS     12/CS, CS
- --------------------------------------------------------------------------------
JJ8771         PAD-EYE OVAL 1 5/8 X 2 5/8      BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ8772         PAD-EYE 2 1/8 X 2 5/8 12/BX     CS     288/CS, CS
- --------------------------------------------------------------------------------
JJ8773         PAD-EYE 2-1/8 X 2-5/8           BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ8917         JELLY-LUBRICATING 2OZ K-Y       BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ8919         JELLY-LUBRICATING 4 OZ K-Y      BX     12/BX,6BX/CS
- --------------------------------------------------------------------------------
JJ8942         JELLY-LUBRICATING 2.7GM K-Y     BX     150/BX, 12BX/CS
- --------------------------------------------------------------------------------
JJ8944         JELLY-LUBRICATING 5GM PK KY     BX     150/BX 4BX/CS
- --------------------------------------------------------------------------------
JJ8946         JELLY-LUBRICATING 5GM TB KY     BX     48/BX, 6BX/CS
- --------------------------------------------------------------------------------
JJ9043         PAD-CAST 3"X4YD                 CS     6/CS, CS
- --------------------------------------------------------------------------------
JJ9046         PADDING-SPECIAL CAST 6X4"       CS     6/CS, CS
- --------------------------------------------------------------------------------
JJ9072         STOCKINETTE-ORTHO 2" X 25YD     CS     9/CS, CS
- --------------------------------------------------------------------------------
JJ9073         STOCKINETTE-ORTHO 3" X 25YD     CS     8/CS, CS
- --------------------------------------------------------------------------------
JJ9915         POWDER-BABY W/CORNSTARCH        CS
- --------------------------------------------------------------------------------
JJC2-205-PT    CATH-PICC 20G 30FR              CS     10/CS, CS
- --------------------------------------------------------------------------------
JJC818         CATH-PICC CENTERMARK 18G        EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJC818DL       CATH-PICC CENTERMARK 18G DL     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJC820         CATH-PICC CENTERMARK 20G        EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJC823         CATH-PICC CENTERMARK 23G        EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCM1994       TRAY-PICC CENTERMARK PRO        EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCT818        TRAY-PICC CENTERMARK 18G        EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCT818DL      TRAY-PICC CENTERMARK 18G DL     EA     EA,10EA/CS
- --------------------------------------------------------------------------------
JJCT820        TRAY-PICC CENTERMARK 20G        EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 38 of 63
<PAGE>   42
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
JJCT823        TRAY-PICC CENTERMARK 23G PR     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCV818        CATH-PICC CENTERMARK 18G VL     EA     EA,10EA/CS
- --------------------------------------------------------------------------------
JJCV818DL      CATH-PICC CENTERMARK 18G DL     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCV818DLM     CATH-MIDLINE 18G DUAL LUMEN     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCV818M       CATH-MIDLINE 18G W/15G INT      EA     EA,10EA/CS
- --------------------------------------------------------------------------------
JJCV820        CATH-PICC CENTERMARK 20G VL     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCV820M       CATH-MIDLINE 20G DUAL LUMEN     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCV823        CATH-PICC CENTERMARK 20G        EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCVT818       TRAY-PICC CENTERMARK 18G VL     EA     EA,10EA/CS
- --------------------------------------------------------------------------------
JJCVT818DL     TRAY-PICC CENTERMARK 18G DL     EA     EA,10EA/CS
- --------------------------------------------------------------------------------
JJCVT818DLM    TRAY-CATH MIDLINE 18G DUAL      EA     EA,10EA/CS
- --------------------------------------------------------------------------------
JJCVT818M      TRAY-CATH MIDLINE 18G W/INT     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCVT820       TRAY-PICC CENTERMARK 20G VL     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCVT820M      TRAY-CATH MIDLINE 20G           EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJCVT823       TRAY-PICC CENTERMARK 20G VL     EA     EA, 10EA/CS
- --------------------------------------------------------------------------------
JJL1995        TRAY-MIDLINE LANDMARK PREP      EA     EA, 25EA/CS
- --------------------------------------------------------------------------------
JJL83245       CATH-MIDLINE LANDMARK 24G3"     EA     EA, 25EA/CS
- --------------------------------------------------------------------------------
JJL86205       CATH-MIDLINE LANDMARK 20G       EA     EA, 25EA/CS
- --------------------------------------------------------------------------------
JJL86225       CATH-MIDLINE LANDMARK 22G       EA     EA, 25EA/CS
- --------------------------------------------------------------------------------
JJL86245       CATH-MIDLINE LANDMARK 24G       EA     EA, 25EA/CS
- --------------------------------------------------------------------------------
JJS1515        CATH-PICC CENTERMARK 15G IN     EA     EA, 5EA/CS
- --------------------------------------------------------------------------------
JJS1517        CATH-PICC CENTERMARK 17G        EA     EA, 5EA/CS
- --------------------------------------------------------------------------------
JJS1520        CATH-PICC CENTERMARK 20G        EA     EA, 5EA/CS
- --------------------------------------------------------------------------------
JJSW1820       CATH-WINGS CENTERMARK           CS     CS,CS
- --------------------------------------------------------------------------------
JJV1515        CATH-PICC CENTERMARK 15G VL     EA     EA, 5EA/CS
- --------------------------------------------------------------------------------
JJV1517        CATH-PICC CENTERMARK 17G VL     EA     EA, 5EA/CS
- --------------------------------------------------------------------------------
JJV1520        CATH-PICC CENTERMARK 20G VL     EA     EA, 5EA/CS
- --------------------------------------------------------------------------------
KE1050         DRESSING-TELFA NON-ADH 3X4      BX     50/BX, 18BX/CS
- --------------------------------------------------------------------------------
KE1115         SHEETING-PLASTIC 39"X25YD       CS     4/CS, CS
- --------------------------------------------------------------------------------
KE1167         SPONGE-KERLIX MED 100BG NS      CS     600/CS, CS
- --------------------------------------------------------------------------------
KE1169         DRESSING-TELFA NON-ADH 3X6      CS     750/CS, CS
- --------------------------------------------------------------------------------
KE1238         DRESSING-TELFA NON-ADH 3X8      BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE1272         SPONGE-KERLIX SUPER LGE         CS     400/CS,CS
- --------------------------------------------------------------------------------
KE1288         UNDERPAD-171/2X24 HOMECARE      CS     6BG/40/CS, CS
- --------------------------------------------------------------------------------
KE1416         CATH-FOLEY 16FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1418         CAST-UNDERPADDING 2X4YD NST     CS     72/CS, CS
- --------------------------------------------------------------------------------
KE1419         CATH-FOLEY 18FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1420         CATH-FOLEY 20FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1422         CATH-FOLEY 22FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1424         CATH-FOLEY 24FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1426         CATH-FOLEY 26FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1427         CATH-FOLEY 28FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1431         CATH-FOLEY 30FR 30CC TEFCOT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1449         UNDERPAD-23X24 HOMECARE         CS     180/CS, CS
- --------------------------------------------------------------------------------
KE155770       CONNECTOR-TUBE FEM 7/32X18"     CS     50/CS, CS
- --------------------------------------------------------------------------------
KE158210       KIT-SUCTION W/10 FR CATH        CS     50/CS, CS
- --------------------------------------------------------------------------------
KE1596         TAPE-ADHESIVE TENDERSK 1/2"     BX     24/BX,12BX/CS
- --------------------------------------------------------------------------------
KE1612         CATH-FOLEY 12FR 5CC TEFCOAT     BX     12/BX, BX
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 39 of 63
<PAGE>   43
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE1614         CATH-FOLEY 14FR 5CC TEFCOAT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1616         CATH-FOLEY 16FR 5CC TEFCOAT     BX     12/BX,BX
- --------------------------------------------------------------------------------
KE1619         CATH-FOLEY 18FR 5CC TEFCOAT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1621         CATH-FOLEY 20FR 5CC TEFCOAT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1622         CATH-FOLEY 22FR 5CC TEFCOAT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1624         CATH-FOLEY 24FR 5CC TEFCOAT     BX     12/BX,BX
- --------------------------------------------------------------------------------
KE1626         CATH-FOLEY 26FR 5CC TEFCOAT     BX     12/BX,BX
- --------------------------------------------------------------------------------
KE1628         CATH-FOLEY 28FR 5CC TEFCOAT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1631         CATH-FOLEY 30FR 5CC TEFCOAT     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE1700         SPONGE-COVER 3"X 3"             CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE1713         SPONGE-COVER 4"X 3"             CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE1792         SPONGE-4X4 COVER DRESS NS       BX     100/BX, 20BX/CS
- --------------------------------------------------------------------------------
KE1798         UNDERPAD-23X36 HOMECARE         CS     6BG/20/CS, CS
- --------------------------------------------------------------------------------
KE1801         BANDAGE ROLL 2-1/4"X 108"       CS     96/CS, CS
- --------------------------------------------------------------------------------
KE1806         SPONGE-2 X 2 8PLY STER 2PK      BX     100/BX, 30BX/CS
- --------------------------------------------------------------------------------
KE1808         GLOVE-EXAM LTX SM NS            BX     100/BX, 20BX/CS
- --------------------------------------------------------------------------------
KE1809         GLOVE-EXAM LTX MED NS           BX     100/BX, 20BX/CS
- --------------------------------------------------------------------------------
KE1810         GLOVE-EXAM LTX LRG NS           BX     100/BX, 20BX/CS
- --------------------------------------------------------------------------------
KE1814         KIT-CATH FOLEY 14FR SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
KE1817         KIT-CATH FOLEY 16FR SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
KE1818         KIT-CATH FOLEY 18FR SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
KE1820         KIT-CATH FOLEY 20FR SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
KE1822         KIT-CATH FOLEY 22FR SILCOAT     CS     12/CS, CS
- --------------------------------------------------------------------------------
KE1825         GLOVE-EXAM LTX PWDFRE SM NS     CS     10BX/100CS, CS
- --------------------------------------------------------------------------------
KE1826         GLOVE-EXAM LTX PWDFRE MD NS     CS     10BX/100CS, CS
- --------------------------------------------------------------------------------
KE1827         GLOVE-EXAM LTX PWDFRE LG NS     CS     10BX/100CS, CS
- --------------------------------------------------------------------------------
KE1892         BANDAGE-ROLL KERLIX 4.5"X4      CS     100/CS, CS
- --------------------------------------------------------------------------------
KE1903         SPONGE-3 X 3 12PLY STER 2PK     BX     50/BX, 48BX/CS
- --------------------------------------------------------------------------------
KE1914         TAPE-ADHESIVE TENDERSKIN 1"     BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE1961         DRESSING-TELFA NON-ADH 2X3      BX     100/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE1967         DRESSING-TRAUMA 10"X30"         CS     50/CS,CS
- --------------------------------------------------------------------------------
KE1976         TAPE-ADH TENDERSKIN DISP 1"     BX     **DISCONTINUED**
- --------------------------------------------------------------------------------
KE2012         TRAY-MEDIUM DRESSING CHNG       CS     20/CS, CS
- --------------------------------------------------------------------------------
KE2029         SPONGE-3 X 4 12PLY STER 2PK     CS     1200/CS, CS
- --------------------------------------------------------------------------------
KE2059         PAD-WEBRIL UNDERCAST 3"X4Y      CS     72RL/CS, CS
- --------------------------------------------------------------------------------
KE2132         DRESSING-TELFA NON-ADH 3X4      CS     2400/CS, CS
- --------------------------------------------------------------------------------
KE2146         SPONGE-2 X 2 8PLY 200BG NS      BX     200/BX, 25BX/CS
- --------------------------------------------------------------------------------
KE2187         SPONGE-4 X 4 8PLY STER 2PK      CS     1200/CS, CS
- --------------------------------------------------------------------------------
KE2230         BANDAGE-ELAS CONFORM 1"X5YD     BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE2231         BANDAGE-ELAS CONFORM 2" ST      BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE2232         BANDAGE-ELAS CONFORM 3" ST      BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE2236         BANDAGE-ELAS CONFORM 4" ST      BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE2238         BANDAGE-ELAS CONFORM 6" ST      BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE2239         BANDAGE-STRETCH 1"X 5YDS        CS     96/CS, CS
- --------------------------------------------------------------------------------
KE2242         BANDAGE-ELAS CONFORM 2" NS      BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE2244         BANDAGE-ELAS CONFORM 3" NS      BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE2247         BANDAGE-ELAS CONFORM 4" NS      BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE2249         BANDAGE-ELAS CONFORM 6" NS      BX     6/BX, 8BX/CS,
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 40 of 63
<PAGE>   44
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE2252         SPONGE-2 X 2 12PLY 200BG NS     BX     200/BX, 40BX/CS
- --------------------------------------------------------------------------------
KE2259         SPONGE-4 X 8 12PLY STER 2PK     CS     1000/CS, CS
- --------------------------------------------------------------------------------
KE2304         TAPE-ADH STD POROUS 1/2 X10     BX     24/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE2346         SPONGE-3 X 3 12PLY 200BG NS     CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE2419         TAPE-ADHESIVE TENDERSKIN 2"     BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE2438         SPONGE-GAUZE 4"X 3-1/2"         CS     100/CS, CS
- --------------------------------------------------------------------------------
KE2480         VINYL CATHETER W/BZK            CS     200/CS, CS
- --------------------------------------------------------------------------------
KE2531         TAPE-ADH STD POROUS 1"X10YD     BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE2540         CATH-URETH 14FR VINYL REG L     CS     CS, CS/100
- --------------------------------------------------------------------------------
KE2552         CATH-URETH 14 FR VYN/FEMALE     CS     100/CS, CS
- --------------------------------------------------------------------------------
KE2556         SPONGE-4 X 4 8PLY 200BG NS      BX     200/BX, 20BX/CS
- --------------------------------------------------------------------------------
KE2585         SPONGE-KERLIX MED STER 2PK      CS     480/CS, CS
- --------------------------------------------------------------------------------
KE2600         BALLS-COTTON MED 500'S          CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE2601         BALLS-COTTON LARGE 200'S        CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE2602         PREPPING BALL-LARGE             CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE2634         SPONGE-4 X 4 12PLY 200BG NS     BX     200/BX, 10BX/CS
- --------------------------------------------------------------------------------
KE2671         BANDAGE-KERLIX WASH GZ 9"       CS
- --------------------------------------------------------------------------------
KE2718         CATH-IRR 18FR 5CC 3-WAY LTX     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2720         CATH-IRR 20FR 5CC 3WAY LTX      BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2722         CATH-IRR 22FR 5CC 3WAY LTX      BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2723         CATH-IRR 24FR 5CC 3WAY LTX      BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2733         SPONGE-4 X 4 16PLY 200BG NS     BX     200/BX, 10BX/CS
- --------------------------------------------------------------------------------
KE2819         CATH-FOLEY 18FR 30CC LATEX      BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2821         CATH-IRR 20FR 30CC 3WAY LTX     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2822         CATH-IRR 22FR 30CC 3WAY LTX     BX     BX, BX/12
- --------------------------------------------------------------------------------
KE2824         CATH-IRR 24FR 30CC 3WAY LTX     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2826         CATH-IRR 26FR 30CC 3WAY LTX     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE2835         SPONGE-4 X 8 12PLY 200BG NS     BX     200/BX, 10BX/CS
- --------------------------------------------------------------------------------
KE2841         PAD-EYE OVAL, 1-5/8 X 2-5/8     BX     50/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE2891         DRESSING-TELFA NON-ADH 3X8      CS     600/CS, CS
- --------------------------------------------------------------------------------
KE2913         SPONGE-4X4 COVER DRESS 2PK      BX     25PK/TRAY, 24TRAY/CS
- --------------------------------------------------------------------------------
KE2963         DRESS-BURN USP VII GAUZE        CS     120/CS, CS
- --------------------------------------------------------------------------------
KE3018         TRAY-MAJOR DRESSING CHNG        CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3027         TAPE-ADH STD POROUS 11/2X10     BX     8/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE3033         SPONGE-4 X 4 12PLY STER 2PK     BX     50/TRAY, 24TRAY/CS
- --------------------------------------------------------------------------------
KE3041         SPONGE-LISCO 2"X 2"             CS     8000/CS, CS
- --------------------------------------------------------------------------------
KE3057         BAG-DRAINAGE 2000CC W/O VLV     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3063         TAPE-WET PRUF 1/2"X 10YDS       BX     24/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE3065         BANDAGE-ADH 3/4X3 SHEER         BX     50/BX, 72BX/CS
- --------------------------------------------------------------------------------
KE3071         STOCKING-TED THIGH SM SHORT     BX     6PR/BX, BX
- --------------------------------------------------------------------------------
KE3085         SPONGE-KERLIX MED STER 5PK      CS     600/CS, CS
- --------------------------------------------------------------------------------
KE3130         STOCKING-TED THIGH SM REG       BX     6PR/BX, BX
- --------------------------------------------------------------------------------
KE3141         TRAY-CATH URETH 16FR W/PVP      CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3142         TAPE-WATERPRUF 1" X 10 YDS      BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE3157         SPONGE-CURITY ST 2/PK           BX     25PK/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE3170         TRAY-CATH URETH INTERMIT        CS     50/CS, CS
- --------------------------------------------------------------------------------
KE3175         PAD-WEBRIL UNDERCAST 4X4YD      CS     72/CS, CS
- --------------------------------------------------------------------------------
KE3201         CATH-MALE EXTL STD SNGL ADH     CS     100/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 41 of 63
<PAGE>   45
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE3208         SPONGE-LISCO 4"X 4"             CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE3217         TRAY-CATH URETH 15FR W/PVP      CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3218         DRESSING-ULCER CARE 6" X 6"     BX     **DISCONTINUED**
- --------------------------------------------------------------------------------
KE3222         STOCKING-TED THIGH SM LONG      BX     6PR/BX
- --------------------------------------------------------------------------------
KE3223         DRESSING-ULCER CARE 8"X8"       BX     **DISCONTINUED**
- --------------------------------------------------------------------------------
KE3267         TAPE-WET PRUF 2"X 10YDS         CS     72/CS, CS
- --------------------------------------------------------------------------------
KE3270         BANDAGE-ADH 1X3 SHEER           BX     50/BX, 72BX/CS
- --------------------------------------------------------------------------------
KE3279         DRESSING-TELFA NON ADH 8X10     CS     500/CS, CS
- --------------------------------------------------------------------------------
KE3302         BANDAGE-ELASTIC 2"X 5YDS        CS     144/CS, CS
- --------------------------------------------------------------------------------
KE3305         TRAY-CATH URETH W/O CATH        CS     CS, CS/20
- --------------------------------------------------------------------------------
KE3310         STOCKING-TED THIGH MED SHRT     BX     6PR/BX, BX
- --------------------------------------------------------------------------------
KE3320         STOCKING-TED THIGHW/BLT XSM     BX     6PR/BX
- --------------------------------------------------------------------------------
KE3324         BANDAGE-ROLL KERLIX 4.5X4.1     CS     48/CS, CS
- --------------------------------------------------------------------------------
KE3381         GAUZE-PAD CURITY ST 2X2 12P     CS     2400/CS, CS
- --------------------------------------------------------------------------------
KE3394         TAPE-ADHESIVE TENDERSKIN 3"     BX     4/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE3410         TRAY-CATH URETH 14FR W/PVP      CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3413         BAG-LEG 500ML W/VL/STRAP        CS     50/CS,CS
- --------------------------------------------------------------------------------
KE3433         URNRY LEG BAG-500ML 50/CS       CS     50/CS, CS
- --------------------------------------------------------------------------------
KE3450         TRAY-CATH URETH 14FR W/PVP      CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3463         BAG-LEG 1000ML W/VL/STRAP       CS     50/CS, CS
- --------------------------------------------------------------------------------
KE3468         BALLS-RAYON LARGE               CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE3487         TRAY-IRR W/60CC PISTON SYR      CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3489         PAD-WEBRIL UNDERCAST 6X4Y       CS     36/CS, CS
- --------------------------------------------------------------------------------
KE3502         BAG-DRAINIAGE 2000ML ANREFX     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3504         TRAY-CATH INSERT W/10CC SYR     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3505         TRAY-CATH INSERT W/30CC SYR     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3512         BAG-DRAINAGE                    CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3514         DRESSING-COMFEEL 31/2X          BX     **DISCONTINUED**
- --------------------------------------------------------------------------------
KE3515         TRAY-ADD FOLEY W/10CC           CS     10/CS, CS
- --------------------------------------------------------------------------------
KE3520         STRAP-LEG CATH                  CS     96/CS,CS
- --------------------------------------------------------------------------------
KE3531         TRAY-ADD FOLEY W/30CC           CS     10/CS, CS
- --------------------------------------------------------------------------------
KE3532         TRAY-ADD FOLEY W/30CC           CS     10/CS, CS
- --------------------------------------------------------------------------------
KE3549         STOCKING-TED THIGH MED LONG     BX     6/BX, BX
- --------------------------------------------------------------------------------
KE3550         BANDAGE-ELASTIC 3"X 5YRDS       CS
- --------------------------------------------------------------------------------
KE3558         CATH-FOLEY 14FR 5CC SILCOAT     BX     10/BX,BX
- --------------------------------------------------------------------------------
KE3560         CATH-FOLEY 16FR 5CC SILCOAT     BX     10/BX,BX
- --------------------------------------------------------------------------------
KE3563         CATH-FOLEY 18FR 5CC SILCOAT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3565         CATH-FOLEY 20FR 5CC SILCOAT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3567         CATH-FOLEY 22FR 5CC SILCOAT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3570         CATH-FOLEY 24FR 5CC SILCOT      BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3573         CATH-FOLEY 26FR 5CC SILCOAT     CS     10/CS, CS
- --------------------------------------------------------------------------------
KE3575         CATH-FOLEY 28FR 5CC SILCOAT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3577         CATH-FOLEY 30FR 5CC SILCOAT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3597         CATH-MALE EXT MED SINGL ADH     CS     100/CS, CS
- --------------------------------------------------------------------------------
KE3601         CATH-FOLEY 16FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3606         DRESSING-WET SALINE 8"X4"       CS     192/CS, CS
- --------------------------------------------------------------------------------
KE3607         CATH-FOLEY 18FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3610         TRAY-INST 10CC BZK SWABS        CS     20/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 42 of 63
<PAGE>   46
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE3611         CATH-FOLEY 20FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3614         CATH-FOLEY 22FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3615         TAPE-ADH STD POROUS 4"X10YD     BX     3/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE3616         BANDAGE-ELASTIC 4"X 5YDS        CS     144/CS, CS
- --------------------------------------------------------------------------------
KE3618         CATH-FOLEY 24FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3619         CATH-FOLEY 26FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3623         CATH-FOLEY 28FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3630         TRAY-INST 30CC SYR BZK SWAB     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3631         CATH-FOLEY 30FR 30CC SILCOT     BX     10/BX, BX
- --------------------------------------------------------------------------------
KE3634         STOCKING-TED THIGH LG-SHORT     BX     6PR/BX, BX
- --------------------------------------------------------------------------------
KE3655         CATH-KENGUARD MALE EXTRNL       CS     100/CS, CS
- --------------------------------------------------------------------------------
KE3660         TRAY-IRR W/60CC BULB SYR        CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3685         TRAY-IRR W/60CC PISTON SYR      CS     20/CS,CS
- --------------------------------------------------------------------------------
KE3692         TRAY-IRR 60CC SYR STERIL        CS     50/CS, CS
- --------------------------------------------------------------------------------
KE3693         TRAY-IRR 60CC STERIL SYR        CS     50/CS, CS
- --------------------------------------------------------------------------------
KE3694         TRAY-IRR W/60CC BULB SYR        CS     CS, CS/20
- --------------------------------------------------------------------------------
KE3695         TRAY-IRR W/60CC PISTON SYR      CS     20/CS, CS
- --------------------------------------------------------------------------------
KE3696         TRAY-IRR ENT NONST BULB SYR     CS     30/CS, CS
- --------------------------------------------------------------------------------
KE3697         TRAY-IRR ENT PIST SYR NONST     CS     30/CS, CS
- --------------------------------------------------------------------------------
KE3698         TRAY-IRR ENT KIT SYR NONST      CS     30/CS, CS
- --------------------------------------------------------------------------------
KE3699         TRAY-IRR ENT KIT SYR NS         CS     30/CS, CS
- --------------------------------------------------------------------------------
KE3728         STOCKING-TED THIGH LG REG       BX     6PR/BX, BX
- --------------------------------------------------------------------------------
KE3856         STOCKING-TED-THIGH LG-LONG      BX     6PR/BX, BX
- --------------------------------------------------------------------------------
KE3913         DRESSING-HEAVY DRAINAGE PK      CS     48/CS, CS
- --------------------------------------------------------------------------------
KE3930         BANDAGE-ELASTIC 6"X 5YDS        CS     72/CS, CS
- --------------------------------------------------------------------------------
KE3967         SPONGE-4 X 4 12PLY 5PKPOUCH     CS     8000/CS, CS
- --------------------------------------------------------------------------------
KE3968         SPONGE-4 X 4 8PLY 10PKPOUCH     CS     1600/CS, CS
- --------------------------------------------------------------------------------
KE3971         SPONGE-4 X 4 12PL 10PKPOUCH     CS     1600/CS, CS
- --------------------------------------------------------------------------------
KE3973         SPONGE-GAUZE 10'S 4"X 4"        CS     1600/CS, CS
- --------------------------------------------------------------------------------
KE3995         STOCKING-TH W/BLT XLG-LONG      BX     6PR/BX
- --------------------------------------------------------------------------------
KE4000         CATH-FOLEY 16FR 5CC SILICON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4002         CATH-FOLEY 14FR 5CC SILICON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4003         CATH-FOLEY 12FR CURITY          BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4012         CATH-FOLEY 18FR 5CC SILICON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4013         CATH-FOLEY 18FR 30CC SILCON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4014         CONT-COLLECTION SPECIPAN        EA     EA, 100EA/CS
- --------------------------------------------------------------------------------
KE4019         CATH-FOLEY 20FR 30CC SILCON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4025         CATH-FOLEY 22FR 30CC SILCON     BX     BX, BX/12
- --------------------------------------------------------------------------------
KE4032         SPONGE-KURLIX BULK 4"X4'        CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE4034         SPONGE-LAP 16X17 XRAY PREWA     CS     100/CS, CS
- --------------------------------------------------------------------------------
KE4040         CATH-FOLEY 24FR 30CC SILCON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4071         CATH-FOLEY 8FR 2CC SILICON      BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4074         CATH-FOLEY 10FR 3CC SILICON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4153         CATH-FOLEY 20FR 5CC SILICON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4202         BANDAGE-TENSOR 2"X4.1YDS        CS     144/CS, CS
- --------------------------------------------------------------------------------
KE4203         BANDAGE-TENSOR 3"X4.1YDS        CS     144/CS, CS
- --------------------------------------------------------------------------------
KE4204         BANDAGE-ELAS TENSOR 4"X4.5Y     BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE4206         BANDAGE-TENSOR W/CLIP 6X4.5     CS     72/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 43 of 63
<PAGE>   47
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE4215         CATH-FOLEY 22FR 5CC SILICON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4265         STOCKING-KNEE-HI BEIGE SML      CS     12PR/CS, CS
- --------------------------------------------------------------------------------
KE4271         STOCKING-TED MED REG            BX     12PR/CS, CS
- --------------------------------------------------------------------------------
KE4289         STOCKING-ANT-EMB KNEE LG        BX     12PR/BX
- --------------------------------------------------------------------------------
KE4302         STOCKING-TED THIGH LG REG       CS     6PR/CS, CS
- --------------------------------------------------------------------------------
KE4308         SPONGE-KERLIX SUPR 2'S LG       CS     200/CS, CS
- --------------------------------------------------------------------------------
KE4340         CATH-FOLEY 24FR 5CC SILICON     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE4344         STOCKING-TED KNEE XLG LONG      CS     12PR/CS, CS
- --------------------------------------------------------------------------------
KE4412         CATH-12FR RD RBR CURITY         BX     100/BX, BX
- --------------------------------------------------------------------------------
KE4414         CATH-14FR RD RBR CURITY         BX     100/BX, BX
- --------------------------------------------------------------------------------
KE4416         CATH-16FR RD RBR CURITY         BX     100/BX, BX
- --------------------------------------------------------------------------------
KE4418         CATH-18FR RD RBR CURITY         BX     100/BX, BX
- --------------------------------------------------------------------------------
KE4420         CATH-20FR RD RBR CURITY         BX     100/BX, BX
- --------------------------------------------------------------------------------
KE4588         SPONGE-4X4 16PL KERLIX 10PK     CS     1280/CS, CS
- --------------------------------------------------------------------------------
KE4703         POWDER-6 OZ STERILE             BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5-10110      TUBE-TRACH CUFFED 5.0MM         BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5-10112      TUBE-TRACH CUFFED 6.0MM         BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5-10114      TUBE-TRACH CUFFED 7.0MM         BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5-10116      TUBE-TRACH CUFFED 8.0MM         BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5-10118      TUBE-TRACH CUFFED 9.0MM         BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5-10404      TUBE-TRACH UNCUFFED 2.0MM       BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5-10406      TUBE-TRACH UNCUFFED 3.0MM       BX     10/BX, BX
- --------------------------------------------------------------------------------
KE5024         BANDAGE-ADH 3/4X3 FAB STRIP     BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE5033         PREP-ALCOHOL 1'S LARGE          CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE5041         ADAPTER-EPIDURAL                CS     CS, CS/10, CS
- --------------------------------------------------------------------------------
KE5042         SPONGE-KERLIX 4"X 4"            CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE5072         SPONGE-4X4 12PLY KERLIX 2PK     CS     1200/CS, CS
- --------------------------------------------------------------------------------
KE5110         SWAB-ALCOHOL PREP LARGE ST      CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE5111         DRESSING-SURGICEL W/ADH 4X8     CS     200/CS, CS
- --------------------------------------------------------------------------------
KE5150         SWAB-ALCOHOL PREP MD 2PL NS     CS     20BX/200, CS, CS
- --------------------------------------------------------------------------------
KE5360         SPONGE-PACKING 4-1/2"X22"       CS     60/CS, CS
- --------------------------------------------------------------------------------
KE5378         TUBING ASSEMBLY/SCD MACH        EA     EA, EA
- --------------------------------------------------------------------------------
KE54800        TUBE-FEEDING 8FR 15"            CS     100/CS, CS
- --------------------------------------------------------------------------------
KE6014         TRAY-CATH 16FR LTX W/0 SYR      CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6017         DRESSING-TELFA ADH 2X3 ST       CS     2400/CS, CS
- --------------------------------------------------------------------------------
KE6030         DRESSING-COTTN 1LB 121/2X56     CS     25/CS, CS
- --------------------------------------------------------------------------------
KE6035         SPONGE-KERLIX SUPR XLARGE       CS     200/CS, CS
- --------------------------------------------------------------------------------
KE6080         TRAY-CATH 18FR LTX W/O SYR      CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6099         SPONGE-GAUZE 4"X 3"             CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE6108         CATH-FOLEY 8FR 2CC SILICON      BX     12/BX,BX
- --------------------------------------------------------------------------------
KE6112         DRESSING-NON ADH 3X3 CURITY     CS     600/CS, CS
- --------------------------------------------------------------------------------
KE6113         DRESSING-NON ADH 3X8 CURITY     CS     144/CS, CS
- --------------------------------------------------------------------------------
KE6114         DRESSING-NON ADH 3X16 CURIT     CS     216/CS, CS
- --------------------------------------------------------------------------------
KE6115         DRESSING-NON ADH 3X8 CURITY     CS     216/CS, CS
- --------------------------------------------------------------------------------
KE6120         SPONGE-4"X4" KERLIX 10'S        CS     1280/CS, CS
- --------------------------------------------------------------------------------
KE6132         DRESSING-NU GAUZE PAD 3X3       BX     100/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE6135         BANDAGE-ADH 1X3 CURAD FAB       BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE6136         BANDAGE-FLEX 2X3 1/2 CURAD      CS     600/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 44 of 63
<PAGE>   48
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE6140         TRAY-CATH FOLEY 16FR SILC       CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6153         TRAY-CATH 16FR SIL W/O SYR      CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6154         TRAY-CATH 18FR SIL W/0 SYR      CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6175         TRAY-CATH W/O CATH W/SYR        CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6193         BANDAGE-ADH 3/4X3 PLASTIC       CS     50BX/CS, CS
- --------------------------------------------------------------------------------
KE6206         BAG-DRAINAGE 200ML AIR CHM      CS     20/CS, CS
- --------------------------------------------------------------------------------
KE6208         BAG-DRAINAGE 2000ML W/SPLGD     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE6255         TRAY-CATH W/0CATH W/10CC SY     CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6256         CATH-FOLEY 18FR 5CC LATEX       CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6286         BANDAGE-TRI N/S 40x40x56        CS     72/CS, CS
- --------------------------------------------------------------------------------
KE6300         BAG-DRAINAGE 2000ML ANTREFX     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE6309         DRESSING-NU GAUZE PAD 4X4       BX     100/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE6310         BAG-DRAINAGE 2000ML W/VALVE     CS     20/CS, CS
- --------------------------------------------------------------------------------
KE6311         DRESSING-XEROFOAM 1X8           CS     200/CS, CS
- --------------------------------------------------------------------------------
KE6312         DRESSING-XEROFOAM 5X9           CS     4BX/50, CS, CS
- --------------------------------------------------------------------------------
KE6313         DRESSING-XEROFOAM 1X8 ORWRP     CS     200/CS, CS
- --------------------------------------------------------------------------------
KE6314         DRESSING-XEROFOAM 5X9 ORWRP     CS     200/CS, CS
- --------------------------------------------------------------------------------
KE6318         SPONGE-4 X 4 8PLY 10PKPOUCH     CS     1280/CS,CS
- --------------------------------------------------------------------------------
KE6360         WASHCLOTH-DISP 9 1/2X13 1/4     CS     500/CS, CS
- --------------------------------------------------------------------------------
KE6363         WASHCLOTH-12 1/4X13 CURITY      CS     750/CS, CS
- --------------------------------------------------------------------------------
KE6403         BANDAGE-ADH 7/8" SHEER SPOT     BX     100/BX, 36BX/CS
- --------------------------------------------------------------------------------
KE6416         BANDAGE-ADH 11/2X11/2 PATCH     CS     24BX/50/CS, CS
- --------------------------------------------------------------------------------
KE6522         SPONGE-CURITY DISP 18X18        CS     200/CS, CS
- --------------------------------------------------------------------------------
KE6553         APPLICATOR-CT 6" NON STER       CS     10,000/CS, 10BG/CS
- --------------------------------------------------------------------------------
KE6613         TAPE-ADH STD POROUS 2"X10YD     BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE6640         DRESSING-POLYSKIN II 2X23/4     BX     100/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE6641         DRESSING-POLYSKIN II 4X43/4     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE6642         DRESSING-POLYSKIN II 6X8        BX     10/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE6648         DRESSING-ADH ST 8X10 POLYSK     CS     80/CS, CS
- --------------------------------------------------------------------------------
KE6652         DRESSING-POLYSKIN MR TRANSP     CS     400/CS, CS
- --------------------------------------------------------------------------------
KE6715         BANDAGE-ROLL KERLIX 4.5X1       CS     100/CS, CS
- --------------------------------------------------------------------------------
KE6720         BANDAGE-ROLL KRLX 2.25X3 ST     CS     96/CS, CS
- --------------------------------------------------------------------------------
KE6725         BANDAGE-ROLL KERLIX MED ST      CS     96/CS, CS
- --------------------------------------------------------------------------------
KE6730         BANDAGE-ROLL KERLIX LG STER     CS     60/CS, CS
- --------------------------------------------------------------------------------
KE6735         BANDAGE-ROLL KERLIX MED NS      CS     96/CS BULK
- --------------------------------------------------------------------------------
KE6740         BANDAGE-ROLL KERLIX X-WIDE      CS     48/CS, CS
- --------------------------------------------------------------------------------
KE6818         SWAB-ALCOHOL PREP MEDIUM ST     CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE6939         SPONGE-4 X 4 12PL 10PKPOUCH     BX     10/TR, 128TR/CS
- --------------------------------------------------------------------------------
KE6946         CATH-FOLEY 16FR 5CC LATEX       CS     10/CS, CS
- --------------------------------------------------------------------------------
KE6947         BANDAGE-ADH 3/4X3 PLASTIC       BX     50/BX, 72BX/CS
- --------------------------------------------------------------------------------
KE6948         CATH-FOLEY 16FR 5CC LATEX       CS     10/CS, CS
- --------------------------------------------------------------------------------
KE7028         BANDAGE-ADHESIVE 1"             CS     3600/CS, CS
- --------------------------------------------------------------------------------
KE7041         TAPE-ELASTIC CONFORM 1"X5YD     BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7046         TAPE-ADH STD POROUS 3"X10YD     BX     4/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7067         ABSORBENT WADDING 8 LBS         CS     4/CS, CS
- --------------------------------------------------------------------------------
KE7071         STOCKING-TED KNEE SM REG        BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7083         SPONGES-STERILE 2'S 4"X3"       CS     600/CS, CS
- --------------------------------------------------------------------------------
KE7084         SPONGE-4X4 6PL DRESS EXCILO     BX     50/TR, 12TR/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 45 of 63
<PAGE>   49
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE7085         SPONGES-STERILE 5'S 4"X4"       CS     800/CS, CS
- --------------------------------------------------------------------------------
KE7086         SPONGE-4X4 6PL DRAIN EXCILO     BX     50/TR, 12TR/CS
- --------------------------------------------------------------------------------
KE7087         SPONGE-2X2 6PL I.V. EXCILON     TR     70/TR, 20TR/CS
- --------------------------------------------------------------------------------
KE7105         UNDERPAD-FLUFF SM               CS     300/CS, CS
- --------------------------------------------------------------------------------
KE7112         UNDERPADS 17.5 X 24 300/C       CS     300/CS, CS
- --------------------------------------------------------------------------------
KE7113         CURITY DISPOSABLE AIRWAY        BX     10/CS, CS
- --------------------------------------------------------------------------------
KE7114         SPONGE-4X4 VISTEC N/S X-RAY     BX     2000/CS, CS
- --------------------------------------------------------------------------------
KE7115         STOCKING-TED KNEE MD REG        BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7134         UNDERPAD-23X24 FLUFF MED        CS     200/CS, CS
- --------------------------------------------------------------------------------
KE7136         UNDERPAD 23X24 TENDERSORB       CS     20BG/10/CS, CS
- --------------------------------------------------------------------------------
KE7137         TAPE-CURASILK 1/2" X 10YD       BX     24/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7138         TAPE-CURASILK 1" X 10 YD        BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7139         TAPE-CURASILK 2" X 10 YD        BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7140         TAPE-CURASILK 3" X 10 YD        BX     4BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7142         TAPE-CURASILK 2"X 1.5YDS        BX     **DISCONTINUED**
- --------------------------------------------------------------------------------
KE7152         TAPE-ELASTIC CONFORM 2"X5YD     BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7153         UNDERPAD-23X36 SFEGD BULK       CS     150/CS, CS
- --------------------------------------------------------------------------------
KE7155         UNDERPAD 23X36 SAFEGUARD        CS     15 BAGS/10/CS, CS
- --------------------------------------------------------------------------------
KE7156         UNDERPAD-TENDORSORB 30X30       CS     150/CS, CS
- --------------------------------------------------------------------------------
KE7174         UNDERPAD 23X36 TENDERSORB       CS     150/CS, CS
- --------------------------------------------------------------------------------
KE7176         UNDERPAD-23X36 TENDERSORB       CS     150/CS, CS
- --------------------------------------------------------------------------------
KE7196         DRESSING-ABD PAD 5X9 ST         BX     20/BX, 20BX/CS
- --------------------------------------------------------------------------------
KE7197         PAD-ABD 7 1/2X8 STERIL          CS     240/CS, CS
- --------------------------------------------------------------------------------
KE7198         PAD-ABD 8X10 CURITY STERIL      BX     16/BX, 20BX/CS
- --------------------------------------------------------------------------------
KE7203         STOCKING-TED KNEE LG REG        BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7210         UNDERPAD-FLOGUARD PLS 23X36     CS     75/CS, CS
- --------------------------------------------------------------------------------
KE7233         TAPE-ELASTIC CONFORM 3"X5YD     BX     4/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7244         DRESSING-POLYSKIN TRANS         CS     40/CS, CS
- --------------------------------------------------------------------------------
KE7267         SPONGE-GAUZE 4"X 3"             CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE7310         SPONGE-KERLIX MED STER 10TR     CS     480/CS, CS
- --------------------------------------------------------------------------------
KE7339         STOCKING-TED KNEE SM LNG        BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7384         TAPE-ELASTIC CONFORM 4"X5YD     BX     3/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE7480         STOCKING-KNEE MD LONG           BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7521         LINER-PLUS W/UNDERGARMENT       CS     4 BG/30/CS, CS
- --------------------------------------------------------------------------------
KE7522         LINER-PLUS W/UNDERGARMENT       CS     120/CS, CS
- --------------------------------------------------------------------------------
KE7539         DRESSING-TELFA ADH 2X31/2       BX     50/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE7540         DRESSING-TELFA ADH 4X5          BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE7541         DRESSING-TELFA ADH 4X8          BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE7542         DRESSING-ADH SURG 4X10TELFA     BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE7594         STOCKING-TED LG LONG            BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7604         STOCKING-TED KNEE XL REG        BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7605         SPONGE-GAUZE 10'S 4"X 4"        CS     1280/CS, CS
- --------------------------------------------------------------------------------
KE7631         DRESSING-SECURIT 1/4"           BX     12/BX, BX
- --------------------------------------------------------------------------------
KE7632         DRESSING-SECURIT 1/2"           BX     12/BX, BX
- --------------------------------------------------------------------------------
KE7633         STRIP-CURITY PCKING 1X5         BX     12/BX, BX
- --------------------------------------------------------------------------------
KE7634         DRESSING-PKG STRPS 2X5 PL       CS     12/CS, CS
- --------------------------------------------------------------------------------
KE7643         DRESSING-TELFA ADH 3X4          CS     1200/CS, CS
- --------------------------------------------------------------------------------
KE7700         SPONGE-2 X 2 8PLY NS IMP        BG     200/BG, 25BG/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 46 of 63
<PAGE>   50
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE7701         SPONGE-2 X 2 12PLY NS IMP       BG     200/BG, 40BG/CS
- --------------------------------------------------------------------------------
KE7703         SPONGE-3 X 3 12PLY NS IMP       BG     200/BG, 20BG/CS
- --------------------------------------------------------------------------------
KE7704         SPONGE-4 X 4 8PLY NS IMP        BG     200/BG, 20BG/CS
- --------------------------------------------------------------------------------
KE7705         SPONGE-4 X 4 12PLY NS IMP       BG     200/BG, 10BG/CS
- --------------------------------------------------------------------------------
KE7770         SPONGE-2 X 2 8PLY ST IMP        BX     100/BX, 30BX/CS
- --------------------------------------------------------------------------------
KE7771         SPONGE-3 X 3 12PLY ST IMP       BX     50/BX, 48BX/CS
- --------------------------------------------------------------------------------
KE7772         SPONGE-4 X 4 8PLY ST IMP        BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE7773         SPONGE-4 X 4 12PLY ST IMP       BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE7802         STOCKING-TED ANT-EMB XLG LG     BX     12PR/BX, BX
- --------------------------------------------------------------------------------
KE7831         DRESSING-SECURIT 1/4" IODPO     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE7832         DRESSING-SECURIT 1/2 IODOPH     BX     12/BX, BX
- --------------------------------------------------------------------------------
KE7833         STRIP-1"X5YDS IDOFORM           BX     12/BX, BX
- --------------------------------------------------------------------------------
KE7834         DRESSING-PKG STRPS 2/5 TOP      CS     12/CS, CS
- --------------------------------------------------------------------------------
KE7837         DRESSING-PETR GAUZE 3" X 9"     BX     12/BX, 6/CS, CS
- --------------------------------------------------------------------------------
KE7852         TAPE-CURINIT 2" X 10YDS         BX     **DISCONTINUED**
- --------------------------------------------------------------------------------
KE7893         BANDAGE-ADH 1X3 PLASTIC         CS     1200/CS, CS
- --------------------------------------------------------------------------------
KE8042         SPONGE-2 X 2 4PLY VERSA 2PK     TR     50/TR, 60TR/CS
- --------------------------------------------------------------------------------
KE8043         SPONGE-3X3 4PLY VERSA 2PK       TR     50/TR, 48TR/CS
- --------------------------------------------------------------------------------
KE8044         SPONGE-4 X 4 4PLY VERSA PK2     BX     50/BX, 24BX/CS
- --------------------------------------------------------------------------------
KE8045         SPONGE-VERSALON 5'S 4"X4"       CS     800/CS, CS
- --------------------------------------------------------------------------------
KE8046         SPONGE-VERSALON 4" X 3"         CS     1200/CS, CS
- --------------------------------------------------------------------------------
KE8047         SPONGE-VERSALON 10'S 4X4        CS     1600/CS, CS
- --------------------------------------------------------------------------------
KE8052         BANDAGE-KERLIX 2X3.5 BLK        CS     96/CS, CS
- --------------------------------------------------------------------------------
KE8053         BANDAGE-COMP KER LITE 3X4.1     CS     96/CS, CS
- --------------------------------------------------------------------------------
KE8054         BANDAGE-ROLL KER LITE 4X3.5     BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE8056         GAUZE-KERLIX LITE BULK          CS     48/CS, CS
- --------------------------------------------------------------------------------
KE8072         BANDAGE-ROLL KER LITE 2X3.5     BX     12/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE8073         BANDAGE-ROLL KER LITE 3" ST     BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
KE8074         BANDAGE-ROLL KER LITE 4" ST     BX     12/BX, 6BX/CS
- --------------------------------------------------------------------------------
KE8076         BANDAGE-ROLL KER LITE 6X4.5     BX     12/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE8190         DRESSING-ABD PAD 5X9 BULK       CS     576/CS, CS
- --------------------------------------------------------------------------------
KE8192         DRESSING-ABD PAD 71/2X8 NS      CS     576/CS, CS
- --------------------------------------------------------------------------------
KE8194         PAD-ABDOMINAL 10"X 8"           CS     432/CS, CS
- --------------------------------------------------------------------------------
KE8344         SPONGE-4X4 NATURALON NS         BX     50/BX,24BX/CS
- --------------------------------------------------------------------------------
KE8408         CATH-8FR RD RBR CUR ULTR        BX     12/BX, BX
- --------------------------------------------------------------------------------
KE8410         CATH-10FR RD RBR CUR ULTRA      BX     12/BX, BX
- --------------------------------------------------------------------------------
KE8533         TAPE-CLEAR HYPOAL 1/2"X10YD     CS     288/CS, CS
- --------------------------------------------------------------------------------
KE8534         TAPE-HYPOAL CLEAR 1" X 10YD     BX     12/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE8535         TAPE-HYPOAL CLEAR 2" X 10YD     BX     6/BX, 12BX/CS
- --------------------------------------------------------------------------------
KE8536         TAPE-CURITY CLEAR 3"            BX     48/CS, CS
- --------------------------------------------------------------------------------
KE8832         SPONGE-2 X 2 VERSALON           CS     3000/BAG, BAG
- --------------------------------------------------------------------------------
KE8901         DRESSING-ALGINATE HYDRO         CS     50/CS, CS
- --------------------------------------------------------------------------------
KE8902         DRESSING-ALGINATE HYDRO         CS     50/CS, CS
- --------------------------------------------------------------------------------
KE8903         DRESSING-ALGINATE HYDRO.        CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9001         BRIEF ADULT SM (20-31")BULK     CS     96/CS, CS
- --------------------------------------------------------------------------------
KE9002         BRIEF-ADULT MED(32-44")BULK     CS     96/CS, CS
- --------------------------------------------------------------------------------
KE9003         BRIEF-ADULT LG(45-58")BULK      CS     72/CS, CS
- --------------------------------------------------------------------------------
KE9022         SPONGE-2 X 2 4PLY VERSAL NS     BX     200/BAG, 40BAG/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 47 of 63
<PAGE>   51
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KE9023         SPONGE-3 X 3 4PLY VERSAL NS     CS     20BG/200/CS,CS
- --------------------------------------------------------------------------------
KE9024         SPONGE-4 X 4 4PLY VERSAL NS     BX     200/BAG, 10BAG/CS
- --------------------------------------------------------------------------------
KE9026         SPONGE-VERSALON 4"X 3"          CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE9032         BRIEF-ADULT MED TENDERSORB      CS     96/CS, CS
- --------------------------------------------------------------------------------
KE9033         BRIEF-ADULT LG TENDERSORB       CS     72/CS, CS
- --------------------------------------------------------------------------------
KE9130         AIRWAY-100MM ADULT DISPSE       CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9132         SPONGE-VERSALON 2"X2"BULK       CS     5000/CS, CS
- --------------------------------------------------------------------------------
KE9134         SPONGE-4 X 4 3PLY VERSAL NS     BX     200/BAG, 20BAG/CS
- --------------------------------------------------------------------------------
KE9136         SPONGE-VERSALON 4"X3"BULK       CS     4000/CS, CS
- --------------------------------------------------------------------------------
KE9140         AIRWAY-40MM INFANT ORAL         CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9160         AIRWAY-60MM CHILD ORAL          CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9190         DRESSING-ABD/PAD 5X9 ST         BX     16/BX, 16BX/CS
- --------------------------------------------------------------------------------
KE9192         DRESSING-ABD/PAD 71/2X8 ST      BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
KE9194         DRESSING-ABD PAD 8X10 ST        BX     18/BX, 8BX/CS
- --------------------------------------------------------------------------------
KE9195         AIRWAY-BERMAN 90MM MD ADULT     CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9200         CLEANSER-CURAKLENSE WOUND       CS     6/CS, CS
- --------------------------------------------------------------------------------
KE9231         DRESSING-CURASORB 12" ROPE      BX     5/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE9232         DRESSING-CURASORB 2X2           BX     10/BX, 10BX/CS
- --------------------------------------------------------------------------------
KE9233         DRESSING-CURASORB 4X4           BX     10/BX, 5BX/CS
- --------------------------------------------------------------------------------
KE9236         DRESSING-CURASORB 4X4 PLUS      CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9238         DRESSING-CURASORB 4X8           BX     5/BX, 10BX/CS
- --------------------------------------------------------------------------------
KE9239         DRESSING-CURASORB 6X10          CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9242         DRESSING-CURASORB 12X24         CS     5/CS, CS
- --------------------------------------------------------------------------------
KE9252         DRESSING-CURAFIL GEL 1/2 OZ     CS     12/CS, CS
- --------------------------------------------------------------------------------
KE9301         BRIEF-ADULT SMALL CONTOURED     CS     96/CS, CS
- --------------------------------------------------------------------------------
KE9302         BRIEF-ADULT MED CONTOURED       CS     96/CS, CS
- --------------------------------------------------------------------------------
KE9303         BRIEF-ADULT LARGE CONTOURED     CS     72/CS, CS
- --------------------------------------------------------------------------------
KE9305         BRIEF-ADULT SM W/POLYMER        CS     96/CS, CS
- --------------------------------------------------------------------------------
KE9306         BRIEF-ADULT MED W/POLYMER       CS     96/CS, CS
- --------------------------------------------------------------------------------
KE9307         BRIEF-ADULT LARGE W/POLYMER     CS     72/CS, CS
- --------------------------------------------------------------------------------
KE9309         BRIEF-ADULT XL W/POLYMER        CS     72/CS,CS
- --------------------------------------------------------------------------------
KE9392         DRESSING-HYDROPHILIC FOAM       CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9475         TUBE-TRACH 7.5MM CUFF HV/LP     CS     10/CS, CS
- --------------------------------------------------------------------------------
KE9480         TRACHEAL TUBE 8.0-C             CS     10/CS, CS
- --------------------------------------------------------------------------------
KE9519         STRIP-DINOSAUR ADH 3/4"         CS     720/CS, CS
- --------------------------------------------------------------------------------
KE9570         CURITY TRACH TUBE 7.0MMM        CS     10/CS, CS
- --------------------------------------------------------------------------------
KE9890         WOUND CLOSERS 1/8" X 3"         CS     1000/CS, CS
- --------------------------------------------------------------------------------
KE9891         WOUND CLOSURE 1/4"X1 1/2"       CS     1200/CS, CS
- --------------------------------------------------------------------------------
KE9892         WOUND-CLOS CURISTRIP 1/4X3      CS     600/CS, CS
- --------------------------------------------------------------------------------
KE9893         ADHESIVE STRIP 1/4" X 4"        CS     2000/CS, CS
- --------------------------------------------------------------------------------
KE9894         WOUND-CLOSURE ADH 1/2X1/4       BX     300/BX, 4BX/CS
- --------------------------------------------------------------------------------
KE9895         WOUND-CLOSURE ADH 1 X 4         BX     100/BX, 4BX/CS, CS
- --------------------------------------------------------------------------------
KE9900         DRESSING-HYDROGEL 2X3           CS     50/CS, CS+E2327
- --------------------------------------------------------------------------------
KE9901         DRESSING-HYDROGEL 4X4           CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9902         DRESSING-HYDROGEL 8X8           CS     15/CS, CS
- --------------------------------------------------------------------------------
KE9903         DRESSING-HYDROGEL 3X3 ISLND     CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9904         DRESSING-HYDROGEL 5X5 ISLND     CS     50/CS, CS
- --------------------------------------------------------------------------------
KE9905         DRESSING-HYDROGEL 8.5X9.5 I     CS     15/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 48 of 63
<PAGE>   52
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
KEN2552        CATH-URETH 14FR VINYL FEM L     CS     CS, CS/100
- --------------------------------------------------------------------------------
MS-112         SET-IV EXT. 7" .2M FILTER       CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-114         SET-IV EXT 60" .2M FILTER       CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-116         SET-IV EXT 60" .2M FLT 2MLL     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-19C         NEEDLE-VENTED FLOW-EZE          BG     100/BG, 5BG/CS
- --------------------------------------------------------------------------------
MS-19CHTP      PIN-TRANSFER CHEMO MINI         EA     EA, 100/CS
- --------------------------------------------------------------------------------
MS-19MTP       PIN-TRANSFER MINI SUREGRIP      EA     EA, 100/CS
- --------------------------------------------------------------------------------
MS-19TP        PIN-TRANSFER FLOW-EZE           EA     EA, 100/CS
- --------------------------------------------------------------------------------
MS-311-193     NEEDLE-HUBER 19X1 STRGT PH      EA     EA, EA
- --------------------------------------------------------------------------------
MS-311-203     NEEDLE-HUBER 20X1 STRGT PH      EA     EA, EA
- --------------------------------------------------------------------------------
MS-311-204     NEEDLE-HUBER 20X11/2 STR PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-311-222     NEEDLE-HUBER 22X3/4 STR PH      EA     EA, EA
- --------------------------------------------------------------------------------
MS-311-223     NEEDLE-HUBER 22X1 STRGT PH      EA     EA, EA
- --------------------------------------------------------------------------------
MS-311-224     NEEDLE-HUBER 22X11/2 STR PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-192     NEEDLE-HUBER 19X3/4 90DG PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-193     NEEDLE-HUBER 19X1 90BEND PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-202     NEEDLE-HUBER 20X3/4 90DG PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-203     NEEDLE-HUBER 20X1 90BEND PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-204     NEEDLE-HBER 20X11/2 90DG PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-222     NEEDLE-HUBER 22X3/4 90BEND      EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-223     NEEDLE-HUBER 22X1 90BEND PH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-312-224     NEEDLE-HUBER 22X11/2 90BEND     EA     EA, EA
- --------------------------------------------------------------------------------
MS-314         NEEDLE-HUBER 19X1 90BEND MH     EA     EA, EA
- --------------------------------------------------------------------------------
MS-315-193     NEEDLE-HUBER 19X1 STRGT MH      EA     EA, EA
- --------------------------------------------------------------------------------
MS-315-203     NEEDLE-HUBER 20X1 STRGT MH      EA     EA, EA
- --------------------------------------------------------------------------------
MS-316-203     NEEDLE-HUBER 20X1 BEND MH       EA     EA, EA
- --------------------------------------------------------------------------------
MS-322         SITE-INJ HEP LOCK               CS     100/CS, CS
- --------------------------------------------------------------------------------
MS-323         SITE-INJ HEP LCK LNG            CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-324         VALVE-2WAY W/CAP EXTRA CAP      CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-325         CAP-INJECTION FEMALE PORT       CS     100/CS, CS
- --------------------------------------------------------------------------------
MS-401         SET-EXT 7" MB LL SLIDE CLMP     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-402         SET-EXT 36" MB LL SLIDE CLM     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-404         SET-EXT 60" MB LL SLIDE CLM     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-405         SET-EXT 30" SBT LL PNCH CLM     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-406         SET-EXT 36" UMB LL SLD CLMP     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-407         SET-EXT 60" UMB LL SLD CLMP     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-408         SET-EXT 9" MB+Y SLD CLMP        CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-409         SET-EXT 8" SBT LL+Y 1ARM-CK     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-410         SET-EXT 8" SBT LL+Y 2ARM-CK     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-412         SET-EXT 4" MB M/LL INJ PLUG     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-415         SET-EXT 4" SBT M/LL INJ PLG     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-416         SET-EXT 33" MB LL SLIDE CLM     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-423         SET-IV EXT 12" SBT 1.2M FIL     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-426         SET-IV EXT 12" SBT .22M W/Y     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-426-192     NEEDLE-HUBER 19X3/4 RW 8"MB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-426-193     NEEDLE-HUBER 19X1 RW 8"MB       EA     EA, EA
- --------------------------------------------------------------------------------
MS-426-202     NEEDLE-HUBER 20X3/4 RW 8"MB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-426-203     NEEDLE-HUBER 20X1 RW 8"MB       EA     EA, EA
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 49 of 63
<PAGE>   53
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
MS-426-204     NEEDLE-HUBER 20X11/2RW 8"MB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-426-221     NEEDLE-HUBER 22X1/2 RW 8"MB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-426-222     NEEDLE-HUBER 22X3/4 RW 8"MB     EA     EA,EA
- --------------------------------------------------------------------------------
MS-426-223     NEEDLE-HUBER 22X1 RW 8"MB       EA     EA, EA
- --------------------------------------------------------------------------------
MS-426-224     NEEDLE-HUBER 22X11/2RW 8"MB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-427-193     NEEDLE-HUBER 19X1 RW10"+YMB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-427-202     NEEDLE-HUBER20X3/4RW10"+YMB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-427-203     NEEDLE-HUBER 20X1 RW10"+YMB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-427-221     NEEDLE-HUBER22X1/210"+YMB       EA     EA, EA
- --------------------------------------------------------------------------------
MS-427-222     NEEDLE-HUBER22X3/4RW10"+YMB     EA     EA, EA
- --------------------------------------------------------------------------------
MS-427-223     NEEDLE-HUBER22X1 RW10"+YMB      EA     EA, EA
- --------------------------------------------------------------------------------
MS-428         FILTER-PEDIATRIC .22 MCRN       CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-430         SET-PUMP 30" MB 2M/LL PINCH     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-430S        SET-EXT 30" M/M W/CV            CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-431         SET-EXT 3" MB LL .1ML PRIME     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-433         SET-EXT 7" SBT LL SLIDE CLM     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-435         SET-EXT 24" FOR AUTO SYR        CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-436         SET-EXT 42" FOR AUTO SYR        CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-437         SET-EXT 7" F/LL PINCH CLMP      CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-438         SET-EXT 12" MB F&M/LL PINCH     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-439         SET-EXT 5" MB T-INJ SITE        CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-440         SET-ADM 38" SBT M/F LL          CS     20/CS, CS
- --------------------------------------------------------------------------------
MS-441         DISP-MEDICATION SM SPIKE        CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-445         SET-PUMP 45" MB 2-M/LL          CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-445S        SET-EXT 45" M/M W/CV            CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-447         STOPCOCK-4-WAY W/RMLL           CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-451         STOPCOCK-1-WAY RMLL             CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-456-192     NEEDLE-HUBER 19X3/4RW 8"STD     EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-193     NEEDLE-HUBER 19X1 RW 8"STD      EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-194     NEEDLE-HUBER 19X11/2RW8"STD     EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-202     NEEDLE-HUBER20X3/4 RW8"STD      EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-203     NEEDLE-HUBER20X1 RW8"STD        EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-204     NEEDLE-HUBER20X11/2RW 8"STD     EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-222     NEEDLE-HUBER22X3/4 RW 8"STD     EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-223     NEEDLE-HUBER22X1 RW 8"STD       EA     EA, EA
- --------------------------------------------------------------------------------
MS-456-224     NEEDLE-HUBER22X11/2RW 8"STD     EA     EA, EA
- --------------------------------------------------------------------------------
MS-460         SET-PUMP EXT 60" 2-M/LL         CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-460S        SET-EXT 60" M/M W/CV            CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-526-202     NEEDLE-HUBER20X3/4FW 8"STD      EA     EA, EA
- --------------------------------------------------------------------------------
MS-526-203     NEEDLE-HUBER20X1FW 8"STD        EA     EA, EA
- --------------------------------------------------------------------------------
MS-527-193     NEEDLE-HUBER19X1FW 10"MB+Y      EA     EA, EA
- --------------------------------------------------------------------------------
MS-527-203     NEEDLE-HUBER20X1FW 10"MB+Y      EA     EA, EA
- --------------------------------------------------------------------------------
MS-536-193     NEEDLE-HUBER19X1 FW MB          EA     EA, EA
- --------------------------------------------------------------------------------
MS-536-202     NEEDLE-HUBER20X3/4 FW MB        EA     EA, EA
- --------------------------------------------------------------------------------
MS-536-203     NEEDLE-HUBER20X1FW MB           EA     EA, EA
- --------------------------------------------------------------------------------
MS-536-221     NEEDLE-HUBER22X1/2FW MB         EA     EA, EA
- --------------------------------------------------------------------------------
MS-536-222     NEEDLE-HUBER22X3/4FW MB         EA     EA, EA
- --------------------------------------------------------------------------------
MS-536-223     NEEDLE-HUBER22X1FW MB           EA     EA, EA
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 50 of 63
<PAGE>   54
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
MS-537-193     NEEDLE-HUBER19X1FW MB+Y         EA     EA, EA
- --------------------------------------------------------------------------------
MS-537-202     NEEDLE-HUBER20X3/4FW MB+Y       EA     EA, EA
- --------------------------------------------------------------------------------
MS-537-203     NEEDLE-HUBER20X1FW MB+Y         EA     EA, EA
- --------------------------------------------------------------------------------
MS-537-221     NEEDLE-HUBER22X1/2FW MB+Y       EA     EA, EA
- --------------------------------------------------------------------------------
MS-537-222     NEEDLE-HUBER22X3/4FW MB+Y       EA     EA, EA
- --------------------------------------------------------------------------------
MS-537-223     NEEDLE-HUBER22X1FW MB+Y         EA     EA, EA
- --------------------------------------------------------------------------------
MS-556-202     NEEDLE-HUBER20X3/4FW SBT        EA     EA, EA
- --------------------------------------------------------------------------------
MS-556-203     NEEDLE-HUBER WNG 20X1FW SBT     EA     EA, EA
- --------------------------------------------------------------------------------
MS-556-222     NEEDLE-HUBER20X1FW SBT          EA     EA, EA
- --------------------------------------------------------------------------------
MS-556-223     NEEDLE-HUBER22X1FW SBT          EA     EA, EA
- --------------------------------------------------------------------------------
MS-728         SET-PUMP 92" 20D/ML .22FLT      CS     50/CS, CS
- --------------------------------------------------------------------------------
MS-901         SET-PUMP 1000ML BG RLR CLM      CS     30/CS, CS
- --------------------------------------------------------------------------------
MS-905         SET-GRAVITY 1000ML BG RLR C     CS     30/CS, CS
- --------------------------------------------------------------------------------
MS-916         SET-PUMP 1500ML BG RL           CS     30/CS, CS
- --------------------------------------------------------------------------------
MS-HO5203      KIT-STAND EMERGENCY SUPPLY      EA     EA, EA
- --------------------------------------------------------------------------------
MS1001         KIT-UNIVERSAL PRECAUTION        CS     50/CS, CS
- --------------------------------------------------------------------------------
MS400          POLE-IV 4 LEG ECONOMY           EA     EA, EA
- --------------------------------------------------------------------------------
MS500          POLE-IV 5 CASTER 4HOOK HANG     EA     EA, EA
- --------------------------------------------------------------------------------
MS600          POLE-IV,5CASTR PLASTIC BASE     EA     EA, EA
- --------------------------------------------------------------------------------
MS7001         GLOVE-EXAM LTX SM WRP NS        BX     100/BX, BX
- --------------------------------------------------------------------------------
MS7002         GLOVE-EXAM MED WRP NS           BX     100/BX, BX
- --------------------------------------------------------------------------------
MS7003         GLOVE-EXAM LTX LRG WRP NS       BX     100/BX, BX
- --------------------------------------------------------------------------------
MS7004         GLOVE-EXAM LTX SM NO-WRP NS     BX     100\BX  BX
- --------------------------------------------------------------------------------
MS7005         GLOVE-EXAM LTX MD NO-WRP NS     BX     100\BX  BX
- --------------------------------------------------------------------------------
MS7006         GLOVE-EXM LTX LG NO-WRP NS      BX     100/BX, BX
- --------------------------------------------------------------------------------
MS7009         GLOVE-LTX NON/MED NO CUFF       CS     1000/CS, CS
- --------------------------------------------------------------------------------
MS701-P        SET-PUMP 81" 20D/ML UNIVERS     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS703-P        SET-PUMP 82" 20D/ML NO-VENT     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS704-P        SET-PUMP 103" NON-VENT Y-IN     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS709-P        SET-PUMP 108" 20D/ML .22FLT     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS711-P        SET-PUMP 108" 60D/ML .22FLT     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS716-P        SET-PUMP 108" 20D/ML .22FLT     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS717-P        SET-PUMP 108" 20D/ML 1.2FLT     CS     50/CS, CS
- --------------------------------------------------------------------------------
MS719-P        SET-PUMP 20D/ML UNIV Y-INJ      CS     50/CS, CS
- --------------------------------------------------------------------------------
MS720-P        SET-PUMP 92" 20D/MC UNIV Y      CS     50/CS, CS
- --------------------------------------------------------------------------------
MS721-P        SET-PUMP 36" 20D/ML UNIV Y      CS     50/CS, CS
- --------------------------------------------------------------------------------
MS7DF008       ALLVENT VIAL VENTING SYSTEM     BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
MSA9402        BAG-AUTO ADMIX 250ML            CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9402-H      BAG-AUTO ADMIX 250ML            CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9405        BAG-AUTO ADMIX 500ML            CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9405-H      BAG-AUTO ADMIX 500ML            CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9430-H      BAG-AUTO ADMIX 3000ML           CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9440-H      AUTO-ADMIX BAG 4000ML C50       CS
- --------------------------------------------------------------------------------
MSA9505-H      BAG-AUTO ADMX 500ML D-LEG       CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9510-H      BAG-AUTO ADMX 1000ML D-LEG      CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9520-H      BAG-AUTO ADMX 2000ML D-LEG      CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9530-H      BAG-AUTO ADMX 3000ML D-LEG      CS     50/CS, CS
- --------------------------------------------------------------------------------
MSA9540-H      AUTO ADMX 4000 D-LEG 50/C       CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 51 of 63
<PAGE>   55
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
MSAM58-2724    SET-EXT 24" SUB Q WGD 30        CS     48/CS, CS
- --------------------------------------------------------------------------------
MSAM58-2742    SET-EXT 42" SUB Q WGD 90        CS     ***USE MS-436***
- --------------------------------------------------------------------------------
MSBASES        POLE-IV BASES                   EA     **PVT LBL** EA, EA
- --------------------------------------------------------------------------------
MSBK-022       SITE-INJ HEP LOCK               CS     100/CS, CS
- --------------------------------------------------------------------------------
MSBOLTS        POLE-IV BOLTS                   EA     EA, EA
- --------------------------------------------------------------------------------
MSBUSH         BUSHING-BRASS SPLIT             EA     EA, EA
- --------------------------------------------------------------------------------
MSBUSHB        BUSHING-BRASS BEVELLED          EA     EA, EA
- --------------------------------------------------------------------------------
MSCLAMP        IV POLE CLAMP                   EA
- --------------------------------------------------------------------------------
MSCT-1818      275# SHIPPER BOXES              EA
- --------------------------------------------------------------------------------
MSDC-7000      TRAY-DRSSING CHNG TYVEK LID     CS     30/CS, CS
- --------------------------------------------------------------------------------
MSDC-7007      KIT-DRESSING CHNGE CSR WRAP     CS     30/CS, CS
- --------------------------------------------------------------------------------
MSDK7-7125     KIT-CUSTOM V.A.D. ACCESS        CS     30/CS, CS
- --------------------------------------------------------------------------------
MSDKA4691      KIT-TRACH CARE MED SPEC         EA     EA, 24EA/CS
- --------------------------------------------------------------------------------
MSDKDF8-8038   KIT-CUSTOM DRESSING CHANGE      CS     30/CS, CS
- --------------------------------------------------------------------------------
MSDKIF9-9087   KIT-CUSTOM I.V. START           CS     50/CS, CS
- --------------------------------------------------------------------------------
MSDX-NS        REMOVER-DOYLE HUBER NON-ST      EA     EA, EA
- --------------------------------------------------------------------------------
MSDYA4354      TRAY-FOLEY INSERT 30CC MS       CS     20/CS, CS
- --------------------------------------------------------------------------------
MSF-477        PIN-DISPEN CHEMO ALLVENT        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
MSF475         FILTER-DISC .22MICRN M/F LL     CS     50/CS, CS
- --------------------------------------------------------------------------------
MSF476         FILTER-CATH LNG TRM EPIDURL     CS     25/CS, CS
- --------------------------------------------------------------------------------
MSG4102        CONT-GRAVITY 1000ML 2LEAD       CS     25/CS, CS
- --------------------------------------------------------------------------------
MSG4102-H      CONT-GRAVITY 1000ML 2LEAD       CS     25/CS, CS
- --------------------------------------------------------------------------------
MSG4202-H      CONT-GRAVITY 2000ML 2LEAD       CS     25/CS, CS
- --------------------------------------------------------------------------------
MSG4203-H      BAG-GRAVITY 2000ML 3 LEAD       CS     25/CS, CS
- --------------------------------------------------------------------------------
MSG4302-H      BAG-GRAVITY 3000ML 2 LEAD       CS     25/CS, CS
- --------------------------------------------------------------------------------
MSG4303-H      BAG-GRAVITY 3000ML 3 LEAD       CS     25/CS, CS
- --------------------------------------------------------------------------------
MSINIDB2275    NEEDLE-HUBER BENT 22 X 3/4      EA     EA, EA
- --------------------------------------------------------------------------------
MSIV-100       KIT-IV START W/O GLOVES         CS     50/CS, CS
- --------------------------------------------------------------------------------
MSIV-200       KIT-IV START W/GLOVES           CS     50/CS, CS
- --------------------------------------------------------------------------------
MSK-426-222    NEEDLE-HUBER22X3/4RW MB+Y       EA     EA, EA
- --------------------------------------------------------------------------------
MSK-426-223    NEEDLE-ROT WING 22X1 MB         EA     EA, EA
- --------------------------------------------------------------------------------
MSK-426-224    NEEDLE-ROT WING 22X1 1/2 MB     EA     EA, EA
- --------------------------------------------------------------------------------
MSK-427-203    NEEDLE-ROT WING 20X3/4 MB+Y     EA     EA, EA
- --------------------------------------------------------------------------------
MSK-427-222    NEEDLE-HUBER22X3/4RW MB+Y       EA     EA, EA
- --------------------------------------------------------------------------------
MSKNURL        KNURLED ALUM FOR MS IV POLE     EA     EA, EA
- --------------------------------------------------------------------------------
MSKWPI03021    NEEDLE-ROT WING 22 X 1          EA     EA, EA
- --------------------------------------------------------------------------------
MSM20109       NEEDLE-HUBER 20X1" MH           EA     EA, EA
- --------------------------------------------------------------------------------
MSONE          PUMP- MED SPEC I PUMP           EA     **PVT LBL** EA, EA
- --------------------------------------------------------------------------------
MSPLUG         PLUG-PLASTIC FOR IV POLE        EA     EA, EA
- --------------------------------------------------------------------------------
MSPOLES        POLE-IV (POLES ONLY)            EA     **PVT LBL** EA, EA
- --------------------------------------------------------------------------------
MSSP71822      KIT-PICC 18G(4FR) CATH X22"     CS     10/CS,CS
- --------------------------------------------------------------------------------
MSSP71856      CATH-PICC 18G X22" W/INT.       CS     10/CS, CS
- --------------------------------------------------------------------------------
MSSP71922      KIT-PICC 20G(3FR)CATH X 22"     CS     10/CS, CS
- --------------------------------------------------------------------------------
MSSP73101      SET-EXT 36" M/F ULTR MIC        CS     100/CS, CS
- --------------------------------------------------------------------------------
MSSP73110      SET-EXT 7" M/F ()()()           CS     SUGGEST MS-401
- --------------------------------------------------------------------------------
MSSP73111      SET-EXT 30" M/F LL              CS     50/CS, CS
- --------------------------------------------------------------------------------
MSSP73114      SET-EXT 45" M/M LL              CS     50/CS, CS
- --------------------------------------------------------------------------------
MSSP73116      SET-EXT 60" M/M LL              CS     50/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 52 of 63
<PAGE>   56
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
MSSP73117      SET-EXT 12" MB MF               CS     50/CS, CS
- --------------------------------------------------------------------------------
MSSP73200      CAP-SHORT INJECTION             CS     100/CS, CS
- --------------------------------------------------------------------------------
MSSP73201      CAP-LONG INJECTION              CS     100/CS, CS
- --------------------------------------------------------------------------------
MSSP73300      SET-EXT .22M ()()()             CS     SUGGEST MS-426
- --------------------------------------------------------------------------------
MSSP73400      SET-TRANSFER MULT ADD           CS     20/CS, CS
- --------------------------------------------------------------------------------
MSSP73501      ADAPTER-EXTENS MALE LUER        CS     20/CS, CS
- --------------------------------------------------------------------------------
MSSP73502      ADAPTER-EXTENS FEMALE LUER      CS     20/CS, CS
- --------------------------------------------------------------------------------
MSSP73504      BROTH-TRYPTIC SOY 20CC          CS     20/CS, CS
- --------------------------------------------------------------------------------
MSSP74011      NEEDLE-HUBER19X1FW MB           CS     24/CS, CS
- --------------------------------------------------------------------------------
MSSP74023      NEEDLE-HUBER20X3/4FW MB+Y       CS     24/CS, CS
- --------------------------------------------------------------------------------
MSSP74024      NEEDLE-HUBER20X1FW MB+Y         CS     24/CS, CS
- --------------------------------------------------------------------------------
MSSP74031      NEEDLE-HUBER22X3/4FW MB+Y       CS     24/CS, CS
- --------------------------------------------------------------------------------
MSSP74100      SET-INFUSION SUB Q 24" AUTO     CS     50/CS, CS
- --------------------------------------------------------------------------------
MSSP74101      SET-INFUSION SUB Q 42" AUTO     CS     50/CS, CS
- --------------------------------------------------------------------------------
MSTOPS         POLE-IV TOPS                    EA     **PVT LBL** EA, EA
- --------------------------------------------------------------------------------
MSTUBE         POLE-IV TUBE PKG 1-9/16X55"     EA     EA, EA
- --------------------------------------------------------------------------------
MSWHEELS       POLE-IV WHEELS                  EA     EA, EA
- --------------------------------------------------------------------------------
PT11397-48     SET-LS SECONDARY SET-32"        CS     48/CS, CS
- --------------------------------------------------------------------------------
PT11689-01     SET-PUMP PROV 80" W/.2FILTR     CS     24/CS, CS
- --------------------------------------------------------------------------------
PT13210-01     SET-PUMP PROV 12"MICBOR SPK     CS     48/CS, CS
- --------------------------------------------------------------------------------
PT13210-48     SET-PUMP PROV 12"MICBOR SPK     CS     48/CS,CS
- --------------------------------------------------------------------------------
PT13340        SET-60"INF W/INJ PORT           CS
- --------------------------------------------------------------------------------
PT13360-01     EXT SET 60 INCH LVP 40/CS       CS
- --------------------------------------------------------------------------------
PT13360-48     SET-PUMP PROV 60"LL CLAMP       CS     48/CS,CS
- --------------------------------------------------------------------------------
PT13370-48     PROV EXT SET-SL 36"W/FMLL       CS
- --------------------------------------------------------------------------------
PT13380-48     SET-PUMP PROV 60"MICB LL CP     CS     48/CS,CS
- --------------------------------------------------------------------------------
PT13400-01     SET-ADMIN W/VALVE NV            CS     24/CS, CS
- --------------------------------------------------------------------------------
PT13403-01     SET-PUMP PROV QUIK LD 80"       CS     24/CS,CS
- --------------------------------------------------------------------------------
PT13410        SET-78"INF W/INJ PORT           CS
- --------------------------------------------------------------------------------
PT13460-01     INFUSION CARTRIDGE 24/CS        CS
- --------------------------------------------------------------------------------
PT13480-01     CARTRIDGE-INF NO AIR IN LIN     CS     24/CS, CS
- --------------------------------------------------------------------------------
PT13560-01     SET-PUMP PROV 80" W/CART/Y      CS     24/CS, CS
- --------------------------------------------------------------------------------
PT13570-01     PROV SET W/.2MC FLTR 80"        CS
- --------------------------------------------------------------------------------
PT13575-01     PROV SET W/1.2M FLTR 80"        CS
- --------------------------------------------------------------------------------
PT13580-01     PROV EXT SET W/ASV-SL 80"       CS
- --------------------------------------------------------------------------------
PT13585-01     DUAL INFUSION SET 24/CS         CS
- --------------------------------------------------------------------------------
PT13625-01     SET-PUMP PROV 67"SYR/AS VAL     CS     24/CS,CS
- --------------------------------------------------------------------------------
PT13626-01     SET-PUMP PROV W/CART/ASV/SL     CS     24/CS,CS
- --------------------------------------------------------------------------------
PT13650-01     PROV CART EXT SET W/ASV         CS
- --------------------------------------------------------------------------------
PT80150        MICROBORE 150ML W/12"           BX
- --------------------------------------------------------------------------------
PT80636        SET-MICRO EXT                   BX
- --------------------------------------------------------------------------------
PTONEBKPK      BACKPACK FOR PTONE+ PUMP        EA
- --------------------------------------------------------------------------------
RS00052        BAG-ENT W/FLEXIFLO3 PUMPSET     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00056        SET-PUMP GRVTY W/FLXFLO F       CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00059        SET-ENT FLX GRAV FDNG W/PMP     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00061        SET-ENTERAL GV FEED 8OZ         CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00068        CONTAINER-FLEXITAINER 500       CS
- --------------------------------------------------------------------------------
RS00069        SET-PUMP FLEXFLO/GRV W/FLX      CS     24/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 53 of 63
<PAGE>   57
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
RS00071        CONT-ENT TOPFILL 1000 W/PMP     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00076        PUMP-ENT FLEXIFLO III           EA     EA, EA
- --------------------------------------------------------------------------------
RS00077        SET-PUMP FLEXFLO III            CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00078        SET-PUMP FLEXFLO III W/PIN      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00086        SET-PUMP FLEXFLO COMPANION      CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00088        SET-PUMP FLEX/COMP W/PIN        CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00089        CONT-ENT TOP FILL W/GRAVFD      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00090        BAG-FLEXIFLO TOP FILL           CS
- --------------------------------------------------------------------------------
RS00092        BAG-TOP FILL W/FFII SET         CS
- --------------------------------------------------------------------------------
RS00093        SET-PUMP FLEXIFLO W/500ML B     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00107        ENT-ISOMIL POWDER 14OZ          CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00108        ENT-RCF CARBO FREE 12OZ         CS     12/CS, CS
- --------------------------------------------------------------------------------
RS00119        ISOMIL SF CON LIQUID 13oz       CS
- --------------------------------------------------------------------------------
RS00143        JEVITY ISOTONIC LIQ W/FIB       CS
- --------------------------------------------------------------------------------
RS00152        TUBE-GASTRO 3-WAY 14FR 20CC     EA     EA, EA
- --------------------------------------------------------------------------------
RS00153        TUBE-GASTRO 3-WAY 16FR 20CC     EA     EA, EA
- --------------------------------------------------------------------------------
RS00154        TUBE-GASTRO 3-WAY 18FR 20CC     EA     EA, EA
- --------------------------------------------------------------------------------
RS00155        TUBE-GASTRO 3-WAY 20FR 20CC     EA     EA, EA
- --------------------------------------------------------------------------------
RS00156        TUBE-GASTRO 3-WAY 22FR 20CC     EA     EA, EA
- --------------------------------------------------------------------------------
RS00159        TUBE-GASTRO 3-WAY 24FR 20CC     EA     EA, EA
- --------------------------------------------------------------------------------
RS00160        ENT-PEDIALYTE 8OZ               CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00162        ENT-REHYDRALYTE RTU 8OZ         CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00169        TUBE-FEEDING SUCTION            EA     EA
- --------------------------------------------------------------------------------
RS00173        ISOMIL W/IRON RTF 8OZ CAN       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00177        ENT-SIMILAC RTF 8OZ             CS     24/CS,CS
- --------------------------------------------------------------------------------
RS00179        SIMILAC W/IRON RTF 8OZ CN       CS
- --------------------------------------------------------------------------------
RS00214        ENT-SIMILAC SPEC W/IRN 4OZ      CS     48/CS, CS
- --------------------------------------------------------------------------------
RS00227        KIT-FLEXIFLO GUIDEWIRE 14FR     CS     1/CS, CS
- --------------------------------------------------------------------------------
RS00230        ISOMIL 20 RTF-6 CANS/CASE       CS
- --------------------------------------------------------------------------------
RS00232        ENT-SIMILAC LOW IRON 1QT CN     CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00237        ALIMENTUM 32OZ CAN              CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00238        PEG KIT-18 FR COMPL GAST        EA
- --------------------------------------------------------------------------------
RS00241        SIMILAC W/IRON RTF 6/CS         CS
- --------------------------------------------------------------------------------
RS00264        ENT-SIMILAC LOW IRON CONC       CS     CS, CS/24
- --------------------------------------------------------------------------------
RS00336        ENT-PEDIALYTE PLAIN 1LT         CS     8/CS, CS
- --------------------------------------------------------------------------------
RS00365        ENT-PEDIALYTE FRUIT 1LT         CS     8/CS, CS
- --------------------------------------------------------------------------------
RS00373        ENT-PEDIASURE VANILLA (RET)     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00378        ENT-CALCILO XD 14.1OZ CN        CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00414        SIMILAC W/IRON CONCN 13oz       CS     24/CS,CS
- --------------------------------------------------------------------------------
RS00431        POLYCOSE LIQ 4.2OZ BOTTLE       CS
- --------------------------------------------------------------------------------
RS00471        TUBE-FEEDING 8FR 36"WGTW/ST     CS     10/CS, CS
- --------------------------------------------------------------------------------
RS00472        TUBE-ENTERAL FEED 45" 8FR       CS     10/CS, CS
- --------------------------------------------------------------------------------
RS00473        TUBE-ENTERAL FEED 45" 8FR       CS
- --------------------------------------------------------------------------------
RS00474        TUBE-FEEDING 12FR 36"W/0 ST     CS     10/CS, CS
- --------------------------------------------------------------------------------
RS00475        TUBE-FEEDING 12FR 45"WGT ST     CS     10/CS, CS
- --------------------------------------------------------------------------------
RS00476        TUBE-FEEDING 10FR 45"WGT ST     CS     10/CS, CS
- --------------------------------------------------------------------------------
RS00477        TUBE-FEEDING 14FR 36"W/O ST     CS     10/CS, CS
- --------------------------------------------------------------------------------
RS00480        SIMILAC LO-IRN RTF 4oz BT       CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 54 of 63
<PAGE>   58
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
RS00489        CONT-ENT FLEXIFLOW/GRV FEED     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00490        CONT-ENT FLEXIFLO TOPTAINER     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00493        CONTAINER-ENT W/SET FFIII       CS
- --------------------------------------------------------------------------------
RS00494        CONT-ENT W/COMPANION SET        CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00504        ENT TRANSPORTER COMPANION       EA     EA,EA
- --------------------------------------------------------------------------------
RS00507        BAG-ENT FLEXIFLO W/COMP SET     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS00604        FORTA SHAKE POWDER-STRAWB       CS
- --------------------------------------------------------------------------------
RS00614        FORTA DRINK POWER ORANGE        CS
- --------------------------------------------------------------------------------
RS00617        FORTA SHAKE POWDER-VAN          CS
- --------------------------------------------------------------------------------
RS00618        FORTA SHAKE POWDER-DCHOC        CS
- --------------------------------------------------------------------------------
RS00619        ENT-FORTA SHAKE PWDR EGGNOG     CS     4/CS, CS
- --------------------------------------------------------------------------------
RS00621        FORTA DRINK POWER F-PUNCH       CS
- --------------------------------------------------------------------------------
RS00631        ENT-ENSURE+RTU CHOC 8OZ         CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00668        OSMOLITE HN READY-TO-HANG       CS
- --------------------------------------------------------------------------------
RS00669        ENT-INTROLITE RTH 1000ML        CS     8/CS, CS
- --------------------------------------------------------------------------------
RS00681        ENSURE + HN READY-TO-HANG       CS
- --------------------------------------------------------------------------------
RS00682        ENT-JEVITY RTH 1000ML           CS     8/CS, CS
- --------------------------------------------------------------------------------
RS00688        ENT-ENSURE PLUS RTU VAN32OZ     CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00698        ENSURE+ RTU 32OZ-CHOC           CS
- --------------------------------------------------------------------------------
RS00699        ENT-PULMOCARE RTU VAN 8OZ       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00701        ENT-ENSURE RTU CHOC 8 OZ CN     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00702        ENT-ENSURE+ RTU CHOC 8OZ CN     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00703        ENSURE RTU 8OZ CAN-BL WLN       CS
- --------------------------------------------------------------------------------
RS00704        ENT-ENSURE RTU COFFEE 8OZ       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00705        ENT-ENSURE RTU STRAW 8OZ        CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00706        ENRICH RTU 32OZ-VAN             CS
- --------------------------------------------------------------------------------
RS00707        ENSURE+ RTU 8OZCAN-VAN          CS     ***USE RS50464***
- --------------------------------------------------------------------------------
RS00709        ENT-OSMOLITE RTU 8OZ CAN        CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00711        ENT-ENSURE RTU VAN 8OZ CN       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00712        ENSURE HN RTU 8OZCAN-CHOC       CS     *MUST CALL TO ORDER*
- --------------------------------------------------------------------------------
RS00715        OSMOLITE RTU 8OZ BOTTLES        CS     *MUST CALL TO ORDER*
- --------------------------------------------------------------------------------
RS00716        ENT-ENSURE+ RTU EGGNOG 8OZ      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00717        ENT-ENSURE+RTU COFF 8OZ.        CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00718        ENT-ENSURE+ RTU STRAW 8OZ       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00719        ENT-ENSURE HN RTU VAN 8OZ       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00721        ENT-ENSURE PLUS HN RTU VAN      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00722        VARI-FLAVORS FLAVOR PAKS        CS     24/CS
- --------------------------------------------------------------------------------
RS00724        VARI-FLAVORS FLAVOR PAKS        CS     144/CS, CS
- --------------------------------------------------------------------------------
RS00726        VARI-FLAVORS FLAVOR PAKS        CS     144/CS, CS
- --------------------------------------------------------------------------------
RS00728        ENT-POWDER VARI-FLAV STRAWB     BX     24/CS, CS
- --------------------------------------------------------------------------------
RS00729        ENT-TWOCAL HN RTU 8OZ CAN       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00730        VARI-FLAVORS FLAVOR PAKS        CS
- --------------------------------------------------------------------------------
RS00732        ENSURE HN RTU 32OZ-VAN          CS
- --------------------------------------------------------------------------------
RS00733        ENT-ENSURE RTU VANILLA 32OZ     CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00735        ENT-OSMOLITE HN RTU 8OZ         CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00736        ENT-OSMOLITE HN RTU 8 OZ        CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00738        OSMOLITE RTU 32OZ               CS
- --------------------------------------------------------------------------------
RS00739        ENT-OSMOLITE HN RTU 32OZ CN     CS     6/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 55 of 63
<PAGE>   59
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
RS00746        ENT-POLYCOSE PDR UNFL 12OZ      CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00750        ENSURE POWDER 14OZ-VAN          CS
- --------------------------------------------------------------------------------
RS00756        ENRICH RTU 8OZCAN-CHOC          CS
- --------------------------------------------------------------------------------
RS00759        ENT-ENSURE W/FIBER 8OZ VAN      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS00766        ENT-VITAL HN PWDR VAN           CS     4/CS, CS
- --------------------------------------------------------------------------------
RS00775        ENT-PROMD PWDR PROTIEN          CS     6/CS, CS
- --------------------------------------------------------------------------------
RS00790        ENT-ENSURE CHOC PUDDING 5OZ     CS     48/CS, CS
- --------------------------------------------------------------------------------
RS00792        ENT-ENSURE VAN PUDDING 5OZ      CS     48/CS, CS
- --------------------------------------------------------------------------------
RS00794        ENT-ENSURE TAPIOC PUDNG 5OZ     CS     48/CS,CS
- --------------------------------------------------------------------------------
RS00798        ENT-ENSURE BUTTERSC PUDDING     CS     48/CS, CS
- --------------------------------------------------------------------------------
RS00799        ENSURE RTU 32OZ-CHOCOLATE       CS
- --------------------------------------------------------------------------------
RS00835        ADAPTER-UNIVERSAL 14FR          CS
- --------------------------------------------------------------------------------
RS00836        ADAPTER-UNIVERSAL 18FR          CS
- --------------------------------------------------------------------------------
RS00850        SIMILAC PM 60/40 LOW-IRON       CS
- --------------------------------------------------------------------------------
RS00880        SIMILAC LO-IRN RTF 8oz BT       CS
- --------------------------------------------------------------------------------
RS0162-02      ENT-REHYDRALYTE 8OZ SOL         CS     24/CS, CS
- --------------------------------------------------------------------------------
RS02110-2      ISOMIL-13OZ CAN 24CANS/CS       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS06201        ENT-SIMILAC W/IRN RTF 4OZ       CS     48/CS, CS
- --------------------------------------------------------------------------------
RS06202        SIMILAC W/IRON RTF 8oz BT       CS
- --------------------------------------------------------------------------------
RS20139        ENT-SIMILAC LOW IRON 16OZ       CS     6/CS, CS
- --------------------------------------------------------------------------------
RS32109000     MOTOR-FFII (RECONDITIONED       EA
- --------------------------------------------------------------------------------
RS50072        FLXFLO STOMATE-18F X-SHRT       EA
- --------------------------------------------------------------------------------
RS50080        KIT-GASTRO 22FR FLXIFLO STO     EA     EA, EA
- --------------------------------------------------------------------------------
RS50082        KIT-GASTRO 18FR SHORT           CS     1/CS, CS
- --------------------------------------------------------------------------------
RS50090        KIT-GASTRO 22FR FLXIFLO STO     EA     EA
- --------------------------------------------------------------------------------
RS50092        STOMATE 18FR MEDIUM             EA
- --------------------------------------------------------------------------------
RS50100        KIT-GASTRO 22FR FLXIFLO STO     EA     EA
- --------------------------------------------------------------------------------
RS50102        KIT-GASTRO 18FR LONG            EA     EA
- --------------------------------------------------------------------------------
RS50112        TUBE-GASTRO 16FR 20CC BALLO     EA     EA, EA
- --------------------------------------------------------------------------------
RS50114        TUBE-GASTRO 18FR 20CC BALLO     EA     EA, EA
- --------------------------------------------------------------------------------
RS50116        TUBE-GASTRO 20FR 20CC BALLO     EA     EA, EA
- --------------------------------------------------------------------------------
RS50118        TUBE-GASTRO 22FR 20CC BALLO     EA     EA, EA
- --------------------------------------------------------------------------------
RS50124        TUBE-FLEXIFLO 12FR 36"          CS     10/CS, CS
- --------------------------------------------------------------------------------
RS50138        TUBE-FLEXIFLO 16FR 36"          CS     10/CS, CS
- --------------------------------------------------------------------------------
RS50158        TUBE-GASTRO 3-WAY 26FR 20CC     CS     EA, EA
- --------------------------------------------------------------------------------
RS50164        ENT-SUPLENA RTU VAN 8OZ         CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50180        ENT-PULMOCARE RTU STRAW 8OZ     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50230        SET-PUMP KANGAROO W/EF BAG      CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50240        ENT-GLUCERNA RTU VAN 80Z CN     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50260        ENT-PROVIMIN W/IRON 5.3 CN      CS     6/CS, CS
- --------------------------------------------------------------------------------
RS50330        ENT-JEVITY RTU 32OZ CAN         CS     6/CS, CS
- --------------------------------------------------------------------------------
RS50340        ENT-ENSURE+HC READY TO HANG     CS     8/CS, CS
- --------------------------------------------------------------------------------
RS50350        OSMOLITE RTH 1000ML             CS
- --------------------------------------------------------------------------------
RS50370        ADAPTER-Y PORT 5/CASE           CS
- --------------------------------------------------------------------------------
RS50372        TUBE-DECOMP FLXIFLO STOMATE     CS     5/CS, CS
- --------------------------------------------------------------------------------
RS50374        EXT TUBE-FLEXI FLOW STMTE       CS
- --------------------------------------------------------------------------------
RS50392        ISOMIL SOY W/IRON 4oz BTL       CS     48/CS, CS
- --------------------------------------------------------------------------------
RS50430        SET-PUMP COMPANION 500ML TF     CS     30/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 56 of 63
<PAGE>   60
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
RS50432        TUBE-FEEDING FLXIFLO 500ML      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50452        CALIPER-KNEE HEIGHT             EA     EA
- --------------------------------------------------------------------------------
RS50460        ENT-ENSURE RTU VAN 8OZ          CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50462        ENT-ENSURE RTU CHOC 8OZ CAN     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50464        ENT-ENSURE PLUS RTU VAN 8OZ     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50466        ENT-ENSURE PLUS CHOC RTU8OZ     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50540        ENT-ALIMENTUM 8 OZ CAN          CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50600        SET-PUMP FLEXIF QUANT W/PIN     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50602        SET-PUMP FLXIFLO QUANTUM 40     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50604        SPIKE SET-QUANTUM W/FLUSH       CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50606        SET-PUMP QUANTUM                CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50608        SET-PUMP FLXIFLO W/QNTUM ST     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50610        SET-PUMP FLXIFLO W/QNT&FLBG     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50614        SET-PUMP QUANTUM W/FLSH BG      CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50618        SET-PUMP FLEXIFLO W/SPIKE       CS     30/CS, CS
- --------------------------------------------------------------------------------
RS50628        ENT-PERATIVE RTU 8OZ CAN        CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50630        ALITRAQ-300CAL 2.68OZ C24       CS
- --------------------------------------------------------------------------------
RS50632        ENT-NEPRO 2 RTU VAN 8OZ         CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50646        ENT-ENSURE PLUS RTU STRAW 8     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50648        ENT-ENSURE RTU STRAWBY 80Z      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50650        ENT-ENSURE W/FIBER RTU VAN      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS50766        GASTRO FEED TUBE 8FR            EA
- --------------------------------------------------------------------------------
RS50768        TUBE-FEEDING 10FR JEJUNAL       EA     EA
- --------------------------------------------------------------------------------
RS50774        ENT-PROMOTE RTU VAN 8OZ CAN     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51122        ENT-PHENEX-2 11.4OZ CAN         CS     6/CS, CS
- --------------------------------------------------------------------------------
RS51132        ENT-PROPIMEX 12.3OZ             CS     6/CS, CS
- --------------------------------------------------------------------------------
RS51134        ENT-PROPIMEX 2 11.4OZ           CS     6/CS, CS
- --------------------------------------------------------------------------------
RS51144        FORMULA METBLC CUCLINEX1        CS
- --------------------------------------------------------------------------------
RS51148        ENT-PRO PHRE PWD 12.3OZ CAN     CS     6/CS,CS
- --------------------------------------------------------------------------------
RS51172        ENT-STRAWBERRY                  CS     CS, CS/6
- --------------------------------------------------------------------------------
RS51204        ENT-PULMOCARE RTH 1L            CS     8/CS, CS
- --------------------------------------------------------------------------------
RS51206        ENT-GLUCERNA RTH 1000ML         CS     8/CS, CS
- --------------------------------------------------------------------------------
RS51278        ISOMIL DS 32OZ 6/CS             CS
- --------------------------------------------------------------------------------
RS51304        ENT-ADVERA CHOC 8OZ RETAIL      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51358        GAST TUBE 14F FLEXIFLOW         CS
- --------------------------------------------------------------------------------
RS51360        TUBE-GASTRO 16FR MAGNA PORT     CS     EA, 1EA/CS
- --------------------------------------------------------------------------------
RS51362        TUBE-GASTRO 18FR MAGNA-PORT     EA     EA, EA
- --------------------------------------------------------------------------------
RS51364        TUBE-GASTRO 20FR MAGNA-PORT     EA     EA, EA
- --------------------------------------------------------------------------------
RS51366        FLEX TUBE 22FR W/IRR DRSH       CS
- --------------------------------------------------------------------------------
RS51492        KIT-GASTRO 20FR FLXIFLO         EA     EA
- --------------------------------------------------------------------------------
RS51584        CONT-ENT FLXFLO EASFEED 500     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS51616        ENT-PROMOTE RTH 1000ML          CS     8/CS,CS
- --------------------------------------------------------------------------------
RS51738        ENSURE RTU 8OZ CAN-COFFEE       CS
- --------------------------------------------------------------------------------
RS51740        ENT-ENSURE PLUS RTU COFFEE      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51742        ENT-ENSURE PLUS RTU EGGNOG      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51744        ENSURE RTU 8OZ CAN-EGGNOG       CS     24/CS
- --------------------------------------------------------------------------------
RS51752        ENT-PEDIALYTE BUBBLE GUM 1L     CS     8/CS, CS
- --------------------------------------------------------------------------------
RS51782        ENT-ENSURE W/FIBER 8OZ BPEC     CS     24/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 57 of 63
<PAGE>   61
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
RS51784        ENT-ENSURE BUT PECAN 8(RET)     CS     24/CS,CS
- --------------------------------------------------------------------------------
RS51786        ENT-ENSURE PLUS BUT PECAN 8     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51800        ENT-ADVERA RTU CHOC 8OZ CAN     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51802        ADVERA OR. CREAM 8OZCANS        CS
- --------------------------------------------------------------------------------
RS51804        ENT-PEDIASURE RTU VAN 8OZ       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51806        ENT-PEDIASURE W/FIBER RTU V     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51808        ENT-PEDIASURE 8OZ BANANA CR     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51812        ENT-PEDIASURE ()()()()          CS     USE RS51882
- --------------------------------------------------------------------------------
RS51850        ENT-SIMILAC PWDR 14OZ W/IRN     CS     6/CS, CS
- --------------------------------------------------------------------------------
RS51872        ENT-PROMOTE W/FIB RTU VN 8O     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51874        ENT-PROMOTE W/FIBER RTH         CS     8/CS,CS
- --------------------------------------------------------------------------------
RS51880        ENT-PEDIASURE RTU STRAW         CS     24/CS,CS
- --------------------------------------------------------------------------------
RS51882        ENT-PEDIASURE RTU CHOC          CS     24/CS,CS
- --------------------------------------------------------------------------------
RS51884        ENT-PEDIASURE RTU BANCR         CS     24/CS,CS
- --------------------------------------------------------------------------------
RS51892        ENT-ENSURE RTU BT PEC 8OZ       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51894        ENT-ENSURE PLUS RTU BP 8OZ      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS51948        ENT-PERATIVE RTH 100ML          CS     8/CS, CS
- --------------------------------------------------------------------------------
RS52040        ENT-SET PATROL SPIKE            CS     30/CS, CS
- --------------------------------------------------------------------------------
RS52042        ENT-BAG PATROL 1000ML TF        CS     30/CS, CS
- --------------------------------------------------------------------------------
RS52046        ENT-SET PATROL TOPTN 1000ML     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS52048        ENT-SET PATROL EASY FEED BG     CS     30/CS, CS
- --------------------------------------------------------------------------------
RS52064        ENT-ENSURE HP BANANA            CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52068        ENT-ENSURE HP CHOC 8OZ. CAN     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52070        ENT-ENSURE HP VAN 8OZ           CS     24/CS,CS
- --------------------------------------------------------------------------------
RS52072        ENT-ENSURE HP WILD BERRY        CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52098        ENT-ENSURE HP RTU CHOC 8OZ      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52100        ENT-ENSURE HP VAN 8 OZ          CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52152-7      ENT-SIMILAC CHOC 8OZ            CS     27/CS, CS
- --------------------------------------------------------------------------------
RS52154-1      ENT-SIMILAC VAN 8OZ             CS     27/CS, CS
- --------------------------------------------------------------------------------
RS52156-5      ENT-SIMILAC BERRY 8OZ           CS     27/CS, CS
- --------------------------------------------------------------------------------
RS52238        ADAPTER-FLEXIFLO FEED TB IR     CS     10/CS, CS
- --------------------------------------------------------------------------------
RS52275        ENT-SIMILAC LOW IRON 14.1OZ     CS     6/CS, CS
- --------------------------------------------------------------------------------
RS52450        ENT-ADVERA RTU VAN 8OZ CAN      CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52452        ENT-ADVERA VAN 8OZ RETAIL       CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52602        ENT-GLUCERNA RTH 1500ML         CS     6/CS, CS
- --------------------------------------------------------------------------------
RS52646        ENT-SIMILAC LOW IRON CONC       CS     12/CS, CS
- --------------------------------------------------------------------------------
RS52686        ENT-EMSURE LGHT STRWBRY 8OZ     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52768        ENT-ENSURE LGHT CHOCLTE 8OZ     CS     24/CS, CS
- --------------------------------------------------------------------------------
RS52770        ENT-ENSURE LGHT VANILLA 8OZ     CS     24/CS, CS
- --------------------------------------------------------------------------------
RSCOMP         PUMP-ROSS COMP ENT              EA     EA, EA
- --------------------------------------------------------------------------------
RSFFII         PUMP-RS FLEX II                 EA
- --------------------------------------------------------------------------------
RSFFIII        PUMP-RS FLEX III                EA     EA, EA
- --------------------------------------------------------------------------------
RSQUANTUM      PUMP-RS FLEX ENT                EA     EA, EA
- --------------------------------------------------------------------------------
RSTRANSP       TRANSPORTER-RS COMP 504         EA
- --------------------------------------------------------------------------------
SA1500         HOLDER-DISP FOR BLD NEEDLE      CS     1000/CS, CS
- --------------------------------------------------------------------------------
SA1509         KIT-AUTO DROP BLOOD NDL DIS     CS     1/CS, CS
- --------------------------------------------------------------------------------
SA1510         KIT-BLOOD AUTODROP SYSTEM       CS     50/CS,CS
- --------------------------------------------------------------------------------
SA1520         STAND-F/1500 BLD NDL HOLDER     CS     20/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 58 of 63
<PAGE>   62
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
SA1522         CONTAINER-1/2 GAL RED           CS     60/CS, CS
- --------------------------------------------------------------------------------
SA1530         HOLDER-DISP PEDI BLD NEEDLE     CS     1000/CS, CS
- --------------------------------------------------------------------------------
SA2500         COLLECTOR-SPEC COMMODE 1PC      CS     100/CS, CS
- --------------------------------------------------------------------------------
SA2600         COLLECTOR-SPEC OP ROOM STER     CS     100/CS, CS
- --------------------------------------------------------------------------------
SA4000         ORAL-DISP BITE BLOCK ADULT      CS     144/CS, CS
- --------------------------------------------------------------------------------
SA5000         COLLECTOR-SPEC 24HR 3000ML      CS     40/CS, CS
- --------------------------------------------------------------------------------
SA5601         TOOTHETTE-BRUSH W/DENT          BX     500/BX, 2BX/CS
- --------------------------------------------------------------------------------
SA5602         TOOTHETTE-DENTIFRICE SINGLE     CS     1000/CS, CS
- --------------------------------------------------------------------------------
SA5603         TOOTHETTE-DISP W/DENTIFRICE     CS     1000/CS, CS
- --------------------------------------------------------------------------------
SA5604-1       TOOTHETTE-T-BRUSH W/DENT        BX     200/BX. 4BX/CS
- --------------------------------------------------------------------------------
SA6000         KIT-ORAL CARE-SHORT TERM        CS     50/CS, CS
- --------------------------------------------------------------------------------
SA6010         KIT-ORAL CARE W/PEROX MINT      CS     100/CS, CS
- --------------------------------------------------------------------------------
SA6060         PEROX-A-MINT 8oz  12/CASE       CS     12/CS, CS
- --------------------------------------------------------------------------------
SA6065         PEROX-A-MINT 1-1/2OZ            CS     100/CS, CS
- --------------------------------------------------------------------------------
SA6070         SWAB-ORA-SWAB PLAIN IND PK      CS     1000/CS, CS
- --------------------------------------------------------------------------------
SA6071         SWAB-ORA-SWAB PLAIN 20/PK       CS     50PK/20CS, CS
- --------------------------------------------------------------------------------
SA6075         ORA-SWAB IMPREG INDIV PAK       CS     1000/CS, CS
- --------------------------------------------------------------------------------
SA6076         SWAB-ORA-SWAB INPREG 20/PK      CS     50PK/20CS, CS
- --------------------------------------------------------------------------------
SA6082         TOOTHBRUSH-ULTRASOFT            CS     72/CS, CS
- --------------------------------------------------------------------------------
SA6083         MOISTURIZER-MOUTH AND LIPS      CS     144/CS, CS
- --------------------------------------------------------------------------------
SA6120         SWAB-ORA-SWAB PREMOISTENED      CS     100/CS, CS
- --------------------------------------------------------------------------------
SA8500         CONT-SHRPS DISP 1/2G BEIG       CS
- --------------------------------------------------------------------------------
SA8501-1       CONT-SHARPS 2QTS WALL RED       CS     20/CS,CS
- --------------------------------------------------------------------------------
SA8502-0-1     SHARPS CNT-1/2GAL OPEN          CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8502-1       CONT-SHARPS 2QT HORZ CLEAR      CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8503-1       CONT-SHARPS 1/2 GAL RED         CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8509         CONT-SHARPS SMALL RED           CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8510-1       CONT-SHARPS 5QT IN-ROOM         CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8511-1       CONT-SHARPS 5QT HORZ RED        CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8512         CONT-SHRPS DSP 5QRT CLEAR       CS
- --------------------------------------------------------------------------------
SA8512-1       CONT-SHARPS 5QT CLEAR           CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8513-1       CONT-SHARPS 5QT HOZ TRS/RED     CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8518-C       BRACKET-WIRE COATED W/LOCK      CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8519-C       BRACKET-WIRE COATED NONLCK      CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8520-1       CONT-SHARPS 3GAL. HOZ BEIGE     CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8521-1       CONT-SHARPS 3 GAL HORZ RED      CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8522-1       CONT-SHARPS 3GL CLEAR IN-RM     CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8526         CONT-SHARPS 3GAL RED GENPUR     CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8528-C       BRACKET-SHARPS 3 GAL LOCKIN     CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8530-1       WALL ENCLOS-SIDE VIEW PRT       CS
- --------------------------------------------------------------------------------
SA8530-1H      ENCLOSURE-WALL 2-3GL W/LOCK     CS     1/CS, CS
- --------------------------------------------------------------------------------
SA8550-LG      DISPENSER-GLOVE LRG IN-ROOM     CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8554-B       BRACKET-GLOVE DISPENSER         CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8555-H       DISPENSER-GLOVE AND MASK        CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8556-H       CONT-SHARP 5QT. WALL ENCLOS     CS     1/CS, CS
- --------------------------------------------------------------------------------
SA8574         GOWN-UNIVERSAL SIZE 75/CS       CS
- --------------------------------------------------------------------------------
SA8576         GOWN-CHEMO LARGE DISP BOX       CS     75/CS, CS
- --------------------------------------------------------------------------------
SA8700         CONT-SHARPS 1/2 PT W/LD RED     CS     200/CS, CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 59 of 63
<PAGE>   63
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
SA8710         CONT-BLOOD NEEDLE 1/2PT DIS     CS     200/CS, CS
- --------------------------------------------------------------------------------
SA8800         RESHEATH-FOAM NDLE PRTCTR       CS     24/CS, CS
- --------------------------------------------------------------------------------
SA8801         RESHEATHER-NDL HANDS FREE       CS     100/CS, CS
- --------------------------------------------------------------------------------
SA8900         CONT-SHARPS 1 QT RED W/LID      CS     100/CS,CS
- --------------------------------------------------------------------------------
SA8901         CONT-SHARPS 1PT RED W/CL LD     CS     100/CS, CS
- --------------------------------------------------------------------------------
SA8902         CONT-SHARPS 1/2PT RED W/LID     CS     100/CS, CS
- --------------------------------------------------------------------------------
SA8905         CONT-SHARPS 1QT PHL ASS'T       CS     100/CS,CS
- --------------------------------------------------------------------------------
SA8910         CONT-SHARPS HOLDER W/ADH BT     CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8911         CONT-SHAPRS HOLDER 1/2PT        CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8920         CONT-SHARPS 1/2GAL RD W/RTR     CS     60/CS, CS
- --------------------------------------------------------------------------------
SA8939         CONT-SHARPS CHEMO YELLOW        CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8950         CONT-SHRPS 5QRT RD W/LK L       CS     40/CS, CS
- --------------------------------------------------------------------------------
SA8964-C       BRACKET-WIRE COATED W/LOCK      CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8965-1       CONT-SHARPS 2GAL ZRED W/LID     CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8970         CONT-SHARPS 2GAL RED W/LID      CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8971         CONT-SHARPS 2GAL RED W/RO       CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8979         CONT-SHARPS 2GL RED CLR LID     CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8980         CONT-SHARPS 8GAL CLR LID        CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8980-C       CONT-SHARPS 8 GAL RED           CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8982         CONT-SHARPS 2GAL CHEMO YLLW     CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8984         BRACKET WIRE LOCKING            CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8985         CONT-SHARPS 8GAL CHEMO YLLW     CS     10/CS, CS
- --------------------------------------------------------------------------------
SA8988         CONT-SHARPS 61/2GL CHEMO RD     CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8989         CONT-SHARPS 18GAL CHEMO YLW     CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8990         CONT-SHARPS 2GAL RED OR USE     CS     20/CS, CS
- --------------------------------------------------------------------------------
SA8991         CONT-SHARPS 18GAL RED FLIP      CS     5/CS, CS
- --------------------------------------------------------------------------------
SA8998         CONT-SHARPS 18GL RED W/SEAL     CS     5/CS, CS
- --------------------------------------------------------------------------------
SI101          CONT-SHARPS 1GL MAILBACK        BX     1/BX, 18BX/CS
- --------------------------------------------------------------------------------
SI102          CONT-SHARPS 2GL MAILBACK        BX     1/BX, 12BX/CS
- --------------------------------------------------------------------------------
SI103          CONT-SHARPS 3GL MAILBACK        BX     1/BX, 6BX/CS
- --------------------------------------------------------------------------------
SI202          CONT-SHARPS 2-2GL MAILBACK      BX     2/BX, 6BX/CS
- --------------------------------------------------------------------------------
SI301          CONT-SHARPS 3-1GL MAILBACK      BX     3/BX, 6BX/CS
- --------------------------------------------------------------------------------
TEETM73        PROBE COVER -- 1000/BOX         BX
- --------------------------------------------------------------------------------
TENN1825R      NEEDLE-18 X 1 REG BEVEL TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN1838R      NEEDLE-18 X 1 1/2 REG BV TW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN1925R      NEEDLE-19 X 1 REG BEVEL TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN1938R      NEEDLE-19 X 1 1/2 REG BV TW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2025R      NEEDLE-20 X 1 REG BEVEL UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2025V      NEEDLE-20G X 1 RW HYPO          BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2038R      NEEDLE-20 X 1 1/2 RG BV UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2125R      NEEDLE-21 X 1 REG BEVEL UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2138R      NEEDLE-21 X 1 1/2 RG BV UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2219R      NEEDLE-22 X 3/4 REG BEV UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2219V      NEEDLE-22G X 3/4 RW HYPO        BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2225R      NEEDLE-22 X 1 REG BEVEL UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2225V      NEEDLE-22G X 1 RW HYPO          BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2238R      NEEDLE-22 X 1 1/2 RG BV UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2325R      NEEDLE-23 X 1 REG BEVEL UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 60 of 63
<PAGE>   64
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
TENN2338R      NEEDLE-23 X 1 1/2 RG BV UTW     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2516R      NEEDLE-25 X 5/8 REG BEV TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2516V      NEEDLE-25G X 5/8 RW HYPO        BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2525R      NEEDLE-25 X 1 REG BEVEL TW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2613R      NEEDLE-26 X 1/2 REG BEV RW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TENN2713R      NEEDLE-27 X 1/2 REG BEV RW      BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TEPC101        PROBE COVER-HARD  1000/CS       CS
- --------------------------------------------------------------------------------
TESN1890       NEEDLE-SPINAL 18 X 3 1/2        BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESN1990       NEEDLE-SPINAL 19 X 3 1/2"       CS     200/CS, CS
- --------------------------------------------------------------------------------
TESN2070       NEEDLE-SPINAL 20 X 2 3/4        BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESN2090       NEEDLE-SPINAL 20 X 3 1/2        BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESN2270       NEEDLE-SPINAL 22GX2-3/4"        CS     200/CS, CS
- --------------------------------------------------------------------------------
TESN2290       NEEDLE-SPINAL 22 X 3 1/2        BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESN2590       NEEDLE-SPINAL 25 X 3 1/2        BX     20/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESRIP1        PLUG-INJECTION LUER SLIP        BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESRIP2        PLUG-INJECTION LUER LOCK        BX     100/BX,10BX/CS
- --------------------------------------------------------------------------------
TESROX1451CA   CATH-IV SURFLO 14X2 RP          BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX1632CA   CATH-IV SURFLO 16X11/4 RP       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX1651CA   CATH-IV SURFLO 16X2 RP          BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX1664CA   CATH-IV SURFLO16X11/2 RP        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX1832CA   CATH-IV SURFLO18X11/4 RP        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX1832W    CATH-IV WINGED 18 X 1-1/4"      CS     250/CS, CS
- --------------------------------------------------------------------------------
TESROX1851CA   CATH-IV SURFLO 18X2 RP          BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX1864CA   CATH-IV SURFLO 18X21/2 RP       BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX2025CA   CATH-IV SURFLO 20X1 RP          BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX2032CA   CATH-IV SURFLO20X11/4 RP        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX2032W    CATH-IV WINGED 20 X 1-1/4"      CS     250/CS, CS
- --------------------------------------------------------------------------------
TESROX2051CA   CATH-IV SURFLO 20X2 RP          BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX2225CA   CATH-IV SURFLO 22X1 RP          BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESROX2225W    CATH-IV WNGD 22X1()()()()()     BX     *DISC*50/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESROX2419CA   CATH-IV SURFLO 24X3/4 RP        BX     50/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESS01A2609T   TRAY-ALERGY 1CC SYR 26X3/8      CS     1000/CS, CS
- --------------------------------------------------------------------------------
TESS01A2713    SYRINGE-ALLERGY 1CC 27X1/2      BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESS01A2713T   TRAY-ALERGY 1CC SYR 27X1/2      CS     1000/CS, CS
- --------------------------------------------------------------------------------
TESS01T        SYRINGE-1CC TB W/O NEEDLE       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS01T2516    SYRINGE-1CC TB W/25 X 5/8       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS01T2609    SYRINGE-1CC TB W/26 X 3/8       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS01T2713    SYRINGE-1CC TB W/27 X 1/2       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L        SYRINGE-3CC LUER LOCK TIP       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2025    SYRINGE-3CC 20 X 1 LL TIP       BX     100/BX,10BX/CS
- --------------------------------------------------------------------------------
TESS03L2038    SYRINGE-3CC 20 X 1 1/2 LL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2125    SYRINGE-3CC 21 X 1 LL TIP       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2138    SYRINGE-3CC 21 X 1 1/2 LL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2219    SYRINGE-3CC 22X3/4 LL TIP       BX     100/BX 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2225    SYRINGE-3CC 22 X 1 LL TIP       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2238    SYRINGE-3CC 22 X 1 1/2 LL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2325    SYRINGE-3CC 23X1 LL TIP         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2338    SYRINGE-3CC 23 X 1 1/2 LL       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 61 of 63
<PAGE>   65
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
TESS03L2516    SYRINGE-3CC 25 X 5/8 LL TIP     BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03L2525    SYRINGE-3CC 25 X 1 LL TIP       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03S        SYRINGE-3CC LUER SLIP TIP       BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESS03S2025V   SYRINGE-3CC 206X1 COVER SLP     CS     10/BX, 100BX/CS
- --------------------------------------------------------------------------------
TESS03S2219V   SYRINGE-3CC 22X3/4 CVR SLIP     CS     10/BX, 100BX/CS
- --------------------------------------------------------------------------------
TESS03S2225V   SYRINGE-3CC 22X1 COVER SLIP     CS     10/BX, 100BX/CS
- --------------------------------------------------------------------------------
TESS03S2516V   SYRINGE-3CC 25X5/8 CVR SLP      CS     10/BX, 100BX, CS
- --------------------------------------------------------------------------------
TESS05L        SYRINGE-5CC LUER LOCK TIP       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS05L2025    SYRINGE-5CC 20 X 1 LL TIP       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS05L2038    SYRINGE-5CC 20 X 1 1/2 LL       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS05L2125    SYRINGE-5CC 21 X 1 LL TIP       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS05L2138    SYRINGE-5CC 21 X 1 1/2 LL       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS05L2225    SYRINGE-5CC 22 X 1 LL TIP       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS05L2238    SYRINGE-5CC 22X11/2 LL          BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS05M2713    SYRINGE-1/2CC INS27X1/2U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESS05M2913    SYRINGE-1/2CC INS29X1/2U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESS05S        SYRINGE-5CC LUER SLIP TIP       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS10A2709I   TRAY-ALLERGY 1CC BEV NDL        CS
- --------------------------------------------------------------------------------
TESS10A2709IDT TRAY-SYR 1CC ALERGY 26X 3/8     CS     1000/CS, CS
- --------------------------------------------------------------------------------
TESS10A2713I   TRAY-ALLERGY 1CC INTRA ND       CS
- --------------------------------------------------------------------------------
TESS10A2713IDT TRAY-SYR 1CC ALLERGY 27X3/8     CS     1000/CS, CS
- --------------------------------------------------------------------------------
TESS10ES       SYRINGE-10CC ECCENTRIC TP       BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS10L        SYRINGE-10CC LUER LOCK TIP      BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS10L2025    SYRINGE-10CC 20X1 LL TIP        BX     100/BX, 6/BX
- --------------------------------------------------------------------------------
TESS10L2125    SYRINGE-10CC 21 X 1 LL TIP      BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS10L2138    SYRINGE-10CC 21X11/2 LL         BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS10L2238    SYRINGE-10CC 22X11/2            BX     *DISC*100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESS10LT       TRAY-PHARMACY 10LL SYR          CS     200/CS, CS
- --------------------------------------------------------------------------------
TESS10M2713    SYRINGE-1CC INS27X1/2U100       BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESS10M2913    SYRINGE-1CC INS 29X1/2 U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESS10S        SYRINGE-10CC LUER SLIP TIP      BX     100/BX, 6BX/CS
- --------------------------------------------------------------------------------
TESS20ES       SYRINGE-20CC ECCENTRIC LUER     BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
TESS20L        SYRINGE-20CC LUER LOCK TIP      BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
TESS20LT       TRAY-SYR 20CC LUER LOCK         CS     200/CS, CS
- --------------------------------------------------------------------------------
TESS20S        SYRINGE-20CC LUER SLIP TIP      BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
TESS25M2913    SYRINGE-1/4CC INS29X1/2U100     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESS30ES       SYRINGE-30CC ECCENTRIC LUER     BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
TESS30L        SYRINGE-30CC LUER LOCK TIP      BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
TESS30LT       TRAY-PHARM 30CC W/LLT           CS     120/CS, 12TR/CS
- --------------------------------------------------------------------------------
TESS30S        SYRINGE-30CC LUER SLIP TIP      BX     25/BX, 8BX/CS
- --------------------------------------------------------------------------------
TESS60C        SYRINGE-60CC CATHETER TIP       BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESS60ES       SYRINGE-60CC ECCENTRIC LUER     BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESS60L        SYRINGE-60CC LUER LOCK TIP      BX     25/BX, 4BX/CS
- --------------------------------------------------------------------------------
TESS60LT       TRAY-PHARM 60CC W/LLT           CS     120/CS, 12TR/CS
- --------------------------------------------------------------------------------
TESV18BLK      SET-WING 18X3/4 12" TUBG        BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESV19BI       SET-WING 19GX3/4 31/2 IN TB     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESV19BLK      SET-WING 19X3/4 12" TUBG        BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESV19BLS      SET-WING 19X3/4 3 1/2" TUBG     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
</TABLE>




                                 Page 62 of 63
<PAGE>   66
                               CORAM HEALTHCARE

<TABLE>
<CAPTION>
================================================================================
    ITEM               DESCRIPTION             UT       PACKAGING
<S>            <C>                             <C>    <C>
================================================================================
TESV21BI       SET-WING 19X3/4 3.5 TUBG        BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESV21BLK      SET-WING 21X3/4 12" TUBG        BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESV21BLS      SET-WING 21X3/4 3 1/2"T         BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESV22BLK      SET-WING 22X3/4 12" TUBG        BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESV23BI       SET-WING 23X3/4INT31/2T         BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESV23BLK      SET-WING 23X3/4 12" TUBG        BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESV23BLS      SET-WING 23X3/4 3 1/2" TUBG     BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESV25BLK      SET-WING 25X3/4 12" TUBG        BX     50/BX, 10BX/CS
- --------------------------------------------------------------------------------
TESV25BLS      SET-WING 25X3/4 3 1/2"T         BX     100/BX, 5BX/CS
- --------------------------------------------------------------------------------
TESV25EL       SET-WING 25X1/2 8" TYBG         BX     100/BX,10BX/CS
- --------------------------------------------------------------------------------
TESV27EL       SET-WING 27X1/2 8" TUBG         BX     100/BX, 10BX/CS
- --------------------------------------------------------------------------------
UTU9VL-12      BATTERY-LITHIUM 9 VOLT          EA     EA, EA
- --------------------------------------------------------------------------------
UTU9VL-FOIL    BATTERY-LITHIUM,FOIL 9 VOLT     EA     EA, EA
- --------------------------------------------------------------------------------
</TABLE>






                                 Page 63 of 63
<PAGE>   67
   
                                                       EXHIBIT B TO EXHIBIT 10.1
    

EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH             NAME                              ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                        <C>                        <C>                           <C>                                <C>
ALABAMA
- ------------------------------------------------------------------------------------------------------------------------------------
Birmingham, AL        CHC of Alabama                   400 River Hills Bus. Park,   DEA Registration                   BC4347236 
                                                       Ste. 435                     Federal Tax ID Number              58-1813484
                                                       Birmingham, AL 35242         Home Health Agency License         N/A       
                                                                                    Resident State Pharmacy Permit     110472    

- ------------------------------------------------------------------------------------------------------------------------------------
Montgomery, AL        CHC of Alabama                   1736 West Second St.,        Federal Tax ID Number              58-1813484
                                                       Ste. A,                      Home Health Agency License         N/A
                                                       Montgomery, AL 36106      
====================================================================================================================================
ARIZONA                                             
- ------------------------------------------------------------------------------------------------------------------------------------
Tempe, AZ             Coram Alternate Site Services,   1725 W. First Street,        DEA Registration                   BC4612239 
                                                       Tempe AZ 85281               Federal Tax ID Number              76-0215922
                                                                                    Home Health Agency License         N/A       
                                                                                    Resident State Pharmacy Permit     002749    
- ------------------------------------------------------------------------------------------------------------------------------------
Tucson, AZ            Coram Alternate Site Services,   4565 S. Palo Verde,          DEA Registration                   BC4577740 
                                                       Suite 205,                   Federal Tax ID Number              76-0215922
                                                       Tucson, AZ 85714             Home Health Agency License         HHA-126   
                                                                                    Resident State Pharmacy Permit     Y02724    
====================================================================================================================================
 
CALIFORNIA                                             
- ------------------------------------------------------------------------------------------------------------------------------------
Bakersfield-Prtn, CA  Kern HHR dba Coram Healthcare    3101 Sillect Avenue,         DEA Registration                   BK4980593 
                                                       # 109,                       Federal Tax ID Number              33-0184040
                                                       Bakersfield, CA 93308        Home Health Agency License         050000325 
                                                                                    Resident State Pharmacy Permit     PHY41725  
- ------------------------------------------------------------------------------------------------------------------------------------
Glendale, CA          CHC of Southern California       1049 Grand Central Avenue,   DEA Registration                   BC4821612  
                                                       Glendale CA 91201            Federal Tax ID Number              58-2006708 
                                                                                    Home Health Agency License         980000724  
                                                                                    Resident State Pharmacy Permit     PHY41494   
- ------------------------------------------------------------------------------------------------------------------------------------
Hayward, CA           CHC of Northern California       21353 Cabot Boulevard,       DEA Registration                   BC4820519  
                                                       Hayward, CA 94545            Federal Tax ID Number              58-1972773 
                                                                                    Home Health Agency License         020000338  
                                                                                    Resident State Pharmacy Permit     PHY41468   
- ------------------------------------------------------------------------------------------------------------------------------------
Ontario, CA           CHC of Southern California       4355 E. Lowell Street,       DEA Registration                   BC4508579  
                                                       Ste E,                       Federal Tax ID Number              58-2006708 
                                                       Ontario, CA 91761            Home Health Agency License         240000484  
                                                                                    Resident State Pharmacy Permit     PHY 40884  
- ------------------------------------------------------------------------------------------------------------------------------------
Sacramento-RN, CA     Coram Homecare of No. CA         1803 Tribute Road,           Federal Tax ID Number              68-0142440 
                                                       Suite B,                                                                  
                                                       Sacramento, CA 95815                                                      
                                                                                                                                 
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>       


                                    PAGE 1
<PAGE>   68
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                        <C>                        <C>                           <C>                                <C>
CALIFORNIA
- ------------------------------------------------------------------------------------------------------------------------------------
Sacramento-Rn, CA          Coram Homecare of No. CA   1803 Tribute Road,            Home Health Agency License         030000339
                                                      Suite B,
                                                      Sacramento, CA 95815
- ------------------------------------------------------------------------------------------------------------------------------------
Sacramento-Rx, CA          CHC of Northern California 1803 Tribute Road,            DEA Registration                   BC4661597
                                                      Suite B,                      Federal Tax ID Number              58-1972773
                                                      Sacramento, CA 95818          Resident State Pharmacy Permit     PHY40668
- ------------------------------------------------------------------------------------------------------------------------------------
San Diego, CA              Coram Alternate Site       8804 Balboa Avenue,           DEA Registration                   BC4458368
                           Services,                  San Diego, CA 92123           Federal Tax ID Number              76-0215922
                                                                                    Home Health Agency License         080000429
                                                                                    Resident State Pharmacy Permit     PHY40932
- ------------------------------------------------------------------------------------------------------------------------------------
Santa Barbara, CA          CHC of Southern California 200 East Carrillo,            Federal Tax ID Number              58-2006708
                                                      Suite 100-A,                  Home Health Agency License         050000279
                                                      Santa Barbara, CA 93101
====================================================================================================================================
COLORADO
- ------------------------------------------------------------------------------------------------------------------------------------
Englewood, CO              Coram Alternate Site       7042 S. Revere Parkway,       DEA Registration                   BC4547824
                           Services,                  Suite 490,                    Federal Tax ID Number              76-0215922
                                                      Englewood, CO 80112           Resident State Pharmacy Permit     370000024
====================================================================================================================================
CONNECTICUT
- ------------------------------------------------------------------------------------------------------------------------------------
Wallingford, CT            Coram Alternate Site       7 Barnes Industrial Park Road DEA Registration                   BC4419900
                           Services,                  Wallingford, CT 06492         Federal Tax ID Number              76-0215922
                                                                                    Resident State Pharmacy Permit     01335

====================================================================================================================================
DELAWARE
- ------------------------------------------------------------------------------------------------------------------------------------
Milford, DE                Coram Alternate Site       Rehoboth Blvd.,               Federal Tax ID Number              76-0215922
                           Services,                  Route 300 J,                  
                                                      Milford, DE 19963             
====================================================================================================================================
FLORIDA
- ------------------------------------------------------------------------------------------------------------------------------------
Altamonte Springs, FL      Coram Alternate Site       376 S. Northlake Blvd,        DEA Registration                   BC4502591
                           Services,                  #1008,                        Federal Tax ID Number              76-0215922
                                                      Altamonte Springs, FL 32701   Home Health Agency License         21498-95A NC
                                                                                    Resident State Pharmacy Permit     PH0013464
- ------------------------------------------------------------------------------------------------------------------------------------
Boca Raton, FL             CHC of Southern Florida    902 Clint Moore Road,         DEA Registration                   BC4489806
                                                      Suite 138,                    Federal Tax ID Number              58-1949686
                                                      Boca Raton, FL 33487          Home Health Agency License         20290-96 NC
                                                                                    Resident State Pharmacy Permit     PH0014062
- ------------------------------------------------------------------------------------------------------------------------------------
Jacksonville, FL           Coram Alternate Site       9143 Phillips Highway         DEA Registration                   BC4512059
                           Services,                  Ste. 300,                     Federal Tax ID Number              76-0215922
                                                      Jacksonville, FL 32256        Home Health Agency License         20222-96
                                                                                    Resident State Pharmacy Permit     PH 0013472
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>


                                    PAGE 2
<PAGE>   69
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                        <C>                        <C>                           <C>                                <C>
FLORIDA
- ------------------------------------------------------------------------------------------------------------------------------------
Miami, FL           CHC of Southern Florida          1905 N.W. 82nd Avenue,         DEA Registration                 BC4499415 
                                                     Miami, FL 33126                Federal Tax ID Number            58-1949686
                                                                                    Home Health Agency License       21358-95A NC
                                                                                    Resident State Pharmacy Permit   PH0013471
- ------------------------------------------------------------------------------------------------------------------------------------
Sarasota, FL        CHC of Florida                   7220 Beneva Road South,        DEA Registration                 BS2893205 
                                                     Sarasota, FL 34238             Federal Tax ID Number            58-1949695
                                                                                    Home Health Agency License       21045-95A NC
                                                                                    Resident State Pharmacy Permit   PH0011700
- ------------------------------------------------------------------------------------------------------------------------------------
Tampa, FL           CHC of Florida                   6204 Benjamin Road,            DEA Registration                 BC4856261
                                                     Suite 200,                     Federal Tax ID Number            58-1949695
                                                     Tampa, FL 33634                Home Health Agency License       20296-96A NC
                                                                                    Resident State Pharmacy Permit   PH0013951
====================================================================================================================================
GEORGIA
- ------------------------------------------------------------------------------------------------------------------------------------
Athens, GA          Coram Alternate Site Services,   855 Sunset Drive,              Federal Tax ID Number            76-0215922
                                                     Unit 11,                       Home Health Agency License       N/A
                                                     Athens, GA 30606                                             
                                                                                    
- ------------------------------------------------------------------------------------------------------------------------------------
Marietta, GA        Coram Alternate Site Services,   2150 Newmarket Pkwy.,          DEA Registration                 BC4548054
                                                     Ste. 106-108,                  Federal Tax ID Number            76-0215922
                                                     Marietta, GA 30067             Home Health Agency License       N/A
                                                                                    Resident State Pharmacy Permit   007171
====================================================================================================================================
HAWAII
- ------------------------------------------------------------------------------------------------------------------------------------
Kahului-Prtn, HI    Infusion Services of Maui        140 Ho'ohana Street,           Federal Tax ID Number            99-0296723
                                                     #212,                          Home Health Agency License       PHY-500
                                                     Kahului, Maui, HI 96732        
                                                                                    
- ------------------------------------------------------------------------------------------------------------------------------------
Waipahu, HI         Coram Alternate Site Services,   94-479 Ukee Street,            DEA Registration                 BC4458382
                                                     Waipahu, HI 96797-4212         Federal Tax ID Number            76-0215922
                                                                                    Home Health Agency License       PHY 542
                                                                                    Resident State Pharmacy Permit
====================================================================================================================================
IDAHO
- ------------------------------------------------------------------------------------------------------------------------------------
Boise, ID           Coram Alternate Site Services,   5523 Kendall Street,           DEA Registration                 BC4565567
                                                     Boise, ID 83706                Federal Tax ID Number            76-0215922
                                                                                    Home Health Agency License       Not Required
                                                                                    Resident State Pharmacy Permit   1014PA
====================================================================================================================================
ILLINOIS
- ------------------------------------------------------------------------------------------------------------------------------------
Mt. Prospect, IL    Coram Alternate Site Services,   1471 Business Center Drive,    DEA Registration                 BC4577384
                                                     Suite 500,                     Federal Tax ID Number            76-0215922
                                                     Mt. Prospect, IL 60056
</TABLE>



                                    PAGE 3
<PAGE>   70
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                <C>                             <C>                           <C>                                <C>
ILLINOIS
- ------------------------------------------------------------------------------------------------------------------------------------
Mt. Prospect, IL   Coram Alternate Site Services,  1471 Business Center Drive,      Home Health Agency License           N/A     
                                                   Suite 500,                       Resident State Pharmacy Permit       054-013063
                                                   Mt. Prospect, IL 60056                                         
- ------------------------------------------------------------------------------------------------------------------------------------
Mt. Prospect-Rn,   Coram Homecare of Illinois,     1601 Feehanville Rd.,            Federal Tax ID Number                41-1734321
IL                 Inc.                            Ste. 700,                        Home Health Agency License           1005826
                                                   Mt. Prospect, IL 60056
====================================================================================================================================
INDIANA
- ------------------------------------------------------------------------------------------------------------------------------------
Fort Wayne, IN     Coram Alternate Site Services,  431 Fernhill Avenue,             DEA Registration                     BC4402652
                                                   Fort Wayne, IN 46805             Federal Tax ID Number                76-0215922
                                                                                    Home Health Agency License           1796
                                                                                    Resident State Pharmacy Permit       60004801
- ------------------------------------------------------------------------------------------------------------------------------------
Indianapolis, IN   Coram Alternate Site Services,  7114 Lakeview Prkwy, W. Dr.,     DEA Registration                     BC4402664
                                                   #111,                            Federal Tax ID Number                76-0215922
                                                   Indianapolis, IN 46268           Home Health Agency License           1289
                                                                                    Resident State Pharmacy Permit       60004802
- ------------------------------------------------------------------------------------------------------------------------------------
Merrillville, IN   CHC of Indiana                  107 West 79th Avenue,            DEA Registration                     BH2727456
                                                   Merrillville, IN 46410           Federal Tax ID Number                58-1813491
                                                                                    Home Health Agency License           1313
                                                                                    Resident State Pharmacy Permit       60004457
====================================================================================================================================
IOWA                    
- ------------------------------------------------------------------------------------------------------------------------------------
Davenport, IA      Coram Alternate Site Services,  1008 W. 35th Street,             DEA Registration                     BC4417639
                                                   Davenport, IA 52806              Federal Tax ID Number                76-0215922 
                                                                                    Home Health Agency License           N/A        
                                                                                    Resident State Pharmacy Permit       216
- ------------------------------------------------------------------------------------------------------------------------------------
Urbandale-Rn, IA   Coram Alternate Site Services,  11112 Aurora Avenue,             Federal Tax ID Number                76-0215922 
                                                   Urbandale, IA 50322              Home Health Agency License           N/A        
====================================================================================================================================
KANSAS
- ------------------------------------------------------------------------------------------------------------------------------------
Lenexa, KS         Coram Alternate Site Services,  8013 Flint,                      DEA Registration                     BC4512465
                                                   Lenexa, KS 66214                 Federal Tax ID Number                76-0215922
                                                                                    Home Health Agency License           A-046-062
                                                                                    Resident State Pharmacy Permit       08486
- ------------------------------------------------------------------------------------------------------------------------------------
Wichita, KS        Coram Alternate Site Services,  7707 E. Osie #401,               DEA Registration                     BC4432922
                                                   Wichita, KS 67207                Federal Tax ID Number                76-0215922
                                                                                    Home Health Agency License           A-087-019
                                                                                    Resident State Pharmacy Permit       08638
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   PAGE   4

<PAGE>   71
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                       LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                 NUMBER
====================================================================================================================================
<S>                           <C>                        <C>                           <C>                             <C>
KENTUCKY
- ------------------------------------------------------------------------------------------------------------------------------------
Louisville, KY               CHC of Kentucky            11001 Bluegrass Parkway,      Federal Tax ID Number            58-1813507
                                                        Suite 310, Louisville, KY     Home Health Agency License       Mobile Health
                                                        40299                                                          720060
- ------------------------------------------------------------------------------------------------------------------------------------
LOUISIANA
- ------------------------------------------------------------------------------------------------------------------------------------
Lafayette, LA               Coram Alternate Site        118 Toledo Drive,             DEA Registration                 BC4446565
                            Services,                   Lafayette, LA 70506           Federal Tax ID Number            76-0215922
                                                                                      Home Health Agency License       786 (Branch)
                                                                                      Resident State Pharmacy Permit   3242-PE
- ------------------------------------------------------------------------------------------------------------------------------------
St. Rose, LA                Coram Alternate Site        Westside One - #100,          DEA Registration                 BC4481646
                            Services,                   115 James Drive West,         Federal Tax ID Number            76-0215922
                                                        St. Rose, LA 70087            Home Health Agency License       786
                                                                                      Resident State Pharmacy Permit   3260-RC
                                                                                      Resident State Pharmacy Permit   3261-PE
====================================================================================================================================
MARYLAND
- ------------------------------------------------------------------------------------------------------------------------------------
Baltimore, MD               CHC of Greater DC           600 North Wolfe St.,          DEA Registration                 Pending
                                                        3rd Floor, Rm. 223,           Federal Tax ID Number            58-2035129
                                                        Baltimore, MD 21287           Resident State Pharmacy Permit   Pending
- ------------------------------------------------------------------------------------------------------------------------------------
Columbia, MD                CHC of Greater DC           7150 Columbia Gateway Dr.,    DEA Registration                 BC4454776
                                                        Suite C, Columbia, MD         Federal Tax ID Number            58-2035129
                                                        21046                         Resident State Pharmacy Permit   PWO131
                                                                                      Residential Service Agency        0416
====================================================================================================================================
MASSACHUSETTS
- ------------------------------------------------------------------------------------------------------------------------------------
Hopkinton, MA               CHC of Massachusetts        233 South Street,             DEA Registration                 BC4636049
                                                        Hopkinton, MA 01748           Federal Tax ID Number            33-0532814
                                                                                      Home Health Agency License       N/A
                                                                                                                       2584
====================================================================================================================================
MICHIGAN
- ------------------------------------------------------------------------------------------------------------------------------------
Grand Rapids, MI            Coram Alternate Site        4665 44th Street, Suite 190,  DEA Registration                 BC4447480
                            Services                    Grand Rapids, MI 49512        Federal Tax ID Number            76-0215922  
                                                                                      Home Health Agency License       N/A
                                                                                      Resident State Pharmacy Permit   5301006259
- ------------------------------------------------------------------------------------------------------------------------------------
Lansing, MI                 CHC of Michigan             5918 Enterprise Drive,        DEA Registration                 BC4371922
                                                        Lansing, MI  48911            Federal Tax ID Number            58-1813483
                                                                                      Home Health Agency License       N/A
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>





                                    PAGE 5
<PAGE>   72
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997

<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                    <C>                          <C>                             <C>                                <C>
MICHIGAN
- ------------------------------------------------------------------------------------------------------------------------------------
Lansing, MI            CHC of Michigan              5918 Enterprise Drive,          Resident State Pharmacy Permit     5301006149
                                                    Lansing, MI  48911
- ------------------------------------------------------------------------------------------------------------------------------------
Plymouth, MI           Coram Alternate Site         45801 Mast,                     DEA Registration                   BC4419924
                       Services,                    Plymouth, MI  48170             Federal Tax ID Number              76-0215922
                                                                                    Home Health Agency License         23-7250
                                                                                    Resident State Pharmacy Permit     5301006255
====================================================================================================================================
MINNESOTA
- ------------------------------------------------------------------------------------------------------------------------------------
Mendota Height-Rn, MN  Coram Homecare of            1355 Mendota Heights Rd.,       Federal Tax ID Number              58-1910054
                       Minnesota,                   Suite 240                       Home Health Agency License         0027828
                                                    Mendota Heights, MN 55120       
- ------------------------------------------------------------------------------------------------------------------------------------
Mendota Height-Rx, MN  Coram Alternate              1355 Mendota Heights Road,      DEA Registration                   BC4434192
                       Site Services,               Suite 240                       Federal Tax ID Number              76-0215922
                                                    Mendota Heights, MN 55120       Resident State Pharmacy Permit     261268-7
====================================================================================================================================
MISSISSIPPI
- ------------------------------------------------------------------------------------------------------------------------------------
Jackon, MS             CHC of Mississippi           #2 Old River Place, Suite M,    DEA Registration                   BC4376287
                                                    Jackson, MS  39202              Federal Tax ID Number              58-1813479
                                                                                    Home Health Agency License         N/A
                                                                                    Resident State Pharmacy Permit     03041-02CJ
- ------------------------------------------------------------------------------------------------------------------------------------
Meridian, MS           CHC of Mississippi           1207 23rd Ave., Suite 2,        Federal Tax ID Number              58-1813479
                                                    Meridian, MS  39302             Home Health Agency License         N/A
====================================================================================================================================
MISSOURI
- ------------------------------------------------------------------------------------------------------------------------------------
St. Louis, MO          Coram Alternate Site         1842 Lackland Hill Parkway,     DEA Registration                   BC4613899
                       Services,                    St. Louis, MO  63146            Federal Tax ID Number              76-0215922
                                                                                    Home Health Agency License         Pending
                                                                                    Resident State Pharmacy Permit     PS 005866
====================================================================================================================================
NEBRASKA
- ------------------------------------------------------------------------------------------------------------------------------------
Omaha, NE              Coram Alternate Site         2621 S. 156th Circle,           DEA Registration                   BC4430853
                       Services,                    Omaha, NE 68130                 Federal Tax ID Number              76-0215922
                                                                                    Home Health Agency License         5207
                                                                                    Resident State Pharmacy Permit     2245
- ------------------------------------------------------------------------------------------------------------------------------------
Omaha-CPS, NE          Coram Prescription           4955 "F" Street,                DEA Registration                   BC4157411
                       Services                     Omaha, NE  68117                Federal Tax ID Number              58-1813486
                                                                                    Resident State Pharmacy Permit     2221
====================================================================================================================================
</TABLE>


                                    PAGE 6
<PAGE>   73
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                        <C>                        <C>                           <C>                                <C>
NEVADA
- ------------------------------------------------------------------------------------------------------------------------------------
Carson City, NV            CHC of Nevada              321 Winnie Lane,              DEA Registration                   BC4540337
                                                      Suite 104                     Federal Tax ID Number              58-1972771
                                                      Carson City, NV  89703        Nursing Pool                       N/A
                                                                                    Resident State Pharmacy Permit     PH0681
- ------------------------------------------------------------------------------------------------------------------------------------
Las Vegas, NV              CHC of Nevada              101 No. Pecos Blvd,           DEA Registration                   BC4540351
                                                      Suite 101-105                 Federal Tax ID Number              58-1972771
                                                      Las Vegas, NV  89101          Nursing Pool                       643NP96
                                                                                    Resident State Pharmacy Permit     PH0746
- ------------------------------------------------------------------------------------------------------------------------------------
Reno, NV                   CHC of Nevada              1050 Bible Way                DEA Registration                   BC4540349
                                                      Reno, NV  89502               Federal Tax ID Number              58-1972771
                                                                                    Nursing Pool                       952NP96
                                                                                    Resident State Pharmacy Permit     PH0715
====================================================================================================================================
NEW HAMPSHIRE
- ------------------------------------------------------------------------------------------------------------------------------------
Bedford, NH                CHC of New Hampshire       9 Cedarwood Drive,            DEA Registration                   BC4398714
                                                      Unit 3                        Federal Tax ID Number              58-1949493
                                                      Bedford, NH  03110            Home Health Agency License         2322
                                                                                    Resident State Pharmacy Permit     0470-P
====================================================================================================================================
NEW JERSEY
- ------------------------------------------------------------------------------------------------------------------------------------
Mt. Laurel, NJ             Coram Alternate Site       525 Fellowship Road,          DEA Registration                   BC4575556
                           Services,                  Suite 355                     Federal Tax ID Number              76-0215922
                                                      Mt. Laurel, NJ  08054         Home Health Care Serivce Firm      HP0218402
                                                                                    Resident State Pharmacy Permit     RS 05175
- ------------------------------------------------------------------------------------------------------------------------------------
Totowa, NJ                 Caram Alternate Site       11 H. Commerce Way            DEA Registration                   BC4810316
                           Services,                  Totowa, NJ  07512             Federal Tax ID Number              76-0215922
                                                                                    Home Health Care Service Firm      HP0218401
                                                                                    Resident State Pharmacy Permit     RS 5274
====================================================================================================================================
NEW MEXICO
- ------------------------------------------------------------------------------------------------------------------------------------
Albuquerque-Rx, NM         Coram Alternate Site       4421 McLeod N.E.,             DEA Registration                   BC4487991
                           Services,                  Suite B                       Federal Tax ID Number              76-0215922
                                                      Albuquerque, NM  87109        Home Health Agency License         N/A
                                                                                    Resident State Pharmacy Permit     PH-00001736
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>


                                    PAGE 7
<PAGE>   74
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH            NAME                               ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                 <C>                               <C>                           <C>                                <C>
NEW YORK
- ------------------------------------------------------------------------------------------------------------------------------------
Amherst, NY         CHC of New York                   375 N. French Road            DEA Registration                   BC4481583
                                                      Amherst, NY 14228             Federal Tax ID Number              33-0458457
                                                                                    Home Health Agency License         9694L002
                                                                                    Resident State Pharmacy Permit     022522
- ------------------------------------------------------------------------------------------------------------------------------------
E. Syracuse, NY     CHC of Greater New York           23 Corporate Circle Drive     DEA Registration                   BC4470352
                                                      E. Syracuse, NY 13057         Federal Tax ID Number              58-1844719
                                                                                    Home Health Agency License         0025L001
                                                                                    Resident State Pharmacy Permit     022509
- ------------------------------------------------------------------------------------------------------------------------------------
Guilderland, NY     CHC of New York                   1 Charles Boulevard           DEA Registration                   BC4470326
                                                      Guilderland, NY 12084         Federal Tax ID Number              33-0458457
                                                                                    Home Health Agency License         9694L001
                                                                                    Resident State Pharmacy Permit     022519
- ------------------------------------------------------------------------------------------------------------------------------------
New York-Rn, NY     CHC of Greater New York           17 East 96th Street           Federal Tax ID Number              58-1844719
                                                      New York, NY 10128            Home Health Agency License         9073L0002
- ------------------------------------------------------------------------------------------------------------------------------------
Plainview, NY       CHC of Greater New York           45 S. Service Road            DEA Registration                   BC4470314
                                                      Plainview, NY 11803           Federal Tax ID Number              58-1844719
                                                                                    Home Health Agency License         9073L001
                                                                                    Resident State Pharmacy Permit     022510
====================================================================================================================================
NORTH CAROLINA
- ------------------------------------------------------------------------------------------------------------------------------------
Asheville, NC       Coram Alternate Site Services     2 Henderson Road              DEA Registration                   BC4423555
                                                      Suite B-2                     Federal Tax ID Number              76-0215922
                                                      Asheville, NC 28803           Home Health Agency License         HC0089
                                                                                    Resident State Pharmacy Permit     5936
- ------------------------------------------------------------------------------------------------------------------------------------
Charlotte, NC       Coram Alternate Site Services     9401-J Southern Pine Blvd.    DEA Registration                   BC4470845
                                                      Charlotte, NC 28273           Federal Tax ID Number              76-0215922
                                                                                    Home Health Agency License         HC0091
                                                                                    Resident State Pharmacy Permit     5935
- ------------------------------------------------------------------------------------------------------------------------------------
Morrisville, NC     Coram Alternate Site Services     1100 Perimeter Park Drive     DEA Registration                   BC4420357
                                                      Suite 114                     Federal Tax ID Number              76-0215922
                                                      Morrisville, NC 27560         Home Health Agency License         HCO237
                                                                                    Resident State Pharmacy Permit     5938
- ------------------------------------------------------------------------------------------------------------------------------------
Winston-Salem, NC   Coram Alternate Site Services     3909 Westpoint Blvd.          DEA Registration                   BC4557255
                                                      Suite B                       Federal Tax ID Number              76-0215922
                                                      Winston-Salem, NC 27103
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>


                                    PAGE 8

<PAGE>   75
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                        <C>                        <C>                           <C>                                <C>
NORTH CAROLINA
- ------------------------------------------------------------------------------------------------------------------------------------
Winston-Salem, NC          Coram Alternate Site       3909 Westpoint Blvd.,          Home Health Agency License        HC0461
                           Services,                  Suite B,                       Resident State Pharmacy Permit    5970
                                                      Winston-Salem, NC 27103                                     
====================================================================================================================================
OHIO
- ------------------------------------------------------------------------------------------------------------------------------------
Cincinnati-Rx, OH          Coram Alternate Site       53 Circle Freeway Drive,       DEA Registration                  BC4432782
                           Services,                  Cincinnati, OH 45246           Federal Tax ID Number             76-0215922
                                                                                     Resident State Pharmacy Permit    02-842050
- ------------------------------------------------------------------------------------------------------------------------------------
Warrensville, OH           Coram Alternate Site       4350 Emery Industrial Pky.,    DEA Registration                  BC4419518
                           Services,                  Unit P,                        Federal Tax ID Number             76-0215922
                                                      Warrensville Heights,          Home Health Agency License        N/A
                                                      OH 44128                       Resident State Pharmacy Permit    02-843750
- ------------------------------------------------------------------------------------------------------------------------------------
Westerville-Rx, OH         Coram Alternate Site       691 Greencrest Dr,             DEA Registration                  BC4520563
                           Services,                  Westerville, OH 43081-2848     Federal Tax ID Number             76-0215922
                                                                                     Resident State Pharmacy Permit    02-851500
====================================================================================================================================
OKLAHOMA
- ------------------------------------------------------------------------------------------------------------------------------------
Oklahoma City, OK          Coram Alternate Site       5924 NW 2nd St.,               DEA Registration                  BC4445020
                           Services,                  Suite 600,                     Federal Tax ID Number             76-0215922
                                                      Oklahoma City, OK 73127        Home Health Agency License        7308
                                                                                     Resident State Pharmacy Permit    1-3937
- ------------------------------------------------------------------------------------------------------------------------------------
Tulsa, OK                  Coram Alternate Site       3158 S. 108th E. Avenue,       DEA Registration                  BC4452380
                           Services,                  Suite 284,                     Federal Tax ID Number             76-0215922
                                                      Tulsa, OK 74146                Home Health Agency License        7308(Branch)
                                                                                     Resident State Pharmacy Permit    2-3938
====================================================================================================================================
OREGON
- ------------------------------------------------------------------------------------------------------------------------------------
Tualatin, OR               Coram Alternate Site       7358 S.W. Durham Road,         DEA Registration                  BC4436805
                           Services,                  Tualatin, OR 97224             Federal Tax ID Number             76-0215922
                                                                                     Home Health Agency License        N/A         
                                                                                     Resident State Pharmacy Permit    001433
====================================================================================================================================
PENNSYLVANIA
- ------------------------------------------------------------------------------------------------------------------------------------
Cranberry Twnshp, PA       Coram Alternate Site       230 Executive Drive,           DEA Registration                  BC4430310
                           Services,                  Suite 126,                     Federal Tax ID Number             76-0215922
                                                      Cranberry Township,            Home Health Agency License        0059-F4     
                                                      PA 16066-6415                  Resident State Pharmacy Permit    PP-411589-L
- ------------------------------------------------------------------------------------------------------------------------------------
Harrisburg, PA             Coram Alternate Site       6380 Flank Drive,              DEA Registration                  BC4430308
                           Services,                  Suite 500,                                                      
                                                      Harrisburg, PA 17112                                                         
                                                                                                                              
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>
                                    PAGE  9
<PAGE>   76
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                        <C>                        <C>                           <C>                                <C>
PENNSYLVANIA
- ------------------------------------------------------------------------------------------------------------------------------------
Harrisburg, PA             Coram Alternate Site Services,  6380 Flank Drive,        Federal Tax ID Number           76-0215922
                                                           Suite 500,               Home Health Agency License      7435-F9 (Branch)
                                                           Harrisburg, PA 17112     Resident State Pharmacy Permit  PP-414082-L
                                                                                                                  
- ------------------------------------------------------------------------------------------------------------------------------------
Malvern, PA                Coram Alternate Site Services,  6 Spring Mill Drive,     DEA Registration                BC4442365
                                                           Malvern, PA 19355        Federal Tax ID Number           76-0215922
                                                                                    Home Health Agency License      7435-F9
                                                                                    Resident State Pharmacy Permit  PP-412548-L
====================================================================================================================================
RHODE ISLAND
- ------------------------------------------------------------------------------------------------------------------------------------
Warwick, RI                CHC of Rhode Island             20 Altieri Way,          DEA Registration                BC4595003
                                                           Unit 1,                  Federal Tax ID Number           58-1844720
                                                           Warwick, RI 02886-1756   Home Health Agency License      N/A
                                                                                    Resident State Pharmacy Permit  71
====================================================================================================================================
SOUTH CAROLINA
- ------------------------------------------------------------------------------------------------------------------------------------
Charleston, SC             CHC of South Carolina           1941 Savage Road,        DEA Registration                BC4392560
                                                           Suite 500AA,             Federal Tax ID Number           58-1813494
                                                           Charleston, SC 29407     Home Health Agency License      N/A
                                                                                    Resident State Pharmacy Permit  5003160
- ------------------------------------------------------------------------------------------------------------------------------------
Columbia-Prtn, SC          Carolina Home                   720 Gracern Road,        Federal Tax ID Number           BC1766217
                           Therapeutics, Inc.              Suite 123 ,              Home Health Agency License      57-0880120
                                                           Columbia, SC 29210                                       N/A
                                                                                                                    5003429
- ------------------------------------------------------------------------------------------------------------------------------------
Greenville-Rn, SC          Coram Homecare of South         1200 Woodruff Rd.,       DEA Registration                57-0851897
                                                           Ste. A-16,               Federal Tax ID Number           HHA-58
                                                           Greenville, SC 29607     Home Health Agency License      
                                                                                    Resident State Pharmacy Permit  
- ------------------------------------------------------------------------------------------------------------------------------------
Greenville-Rx, SC          CHC of South Carolina           1200 Woodruff Rd.,       DEA Registration                BC4402258
                                                           Unit A-16,               Federal Tax ID Number           58-1813494
                                                           Greenville, SC 29607     Resident State Pharmacy Permit  5003165
                                                                                                                   
====================================================================================================================================
TENNESSEE
- ------------------------------------------------------------------------------------------------------------------------------------
Johnson City, TN           Coram Alternate Site Services,  1904 Lark Street,        DEA Registration                BC4478904
                                                           Johnson City, TN         Federal Tax ID Number           76-0215922
                                                           37604                    Home Health Agency License      N/A
                                                                                    Resident State Pharmacy Permit  00001559
- ------------------------------------------------------------------------------------------------------------------------------------
Memphis, TN                Coram Alternate Site Services,  1680 Century Center      DEA Registration                BC4455247
                                                           Parkway, Suite 12,       Federal Tax ID Number           76-0215922
                                                           Memphis, TN 38134
</TABLE>


                                   PAGE 10
<PAGE>   77
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                   <C>                          <C>                              <C>                                <C>
TENNESSEE
- ------------------------------------------------------------------------------------------------------------------------------------
Memphis, TN           Coram Alternate Site         1680 Century Center Parkway,     Home Health Agency License         N/A
                      Services,                    Suite 12,                        Resident State Pharmacy Permit     0000002058
                                                   Memphis, TN 38134
- ------------------------------------------------------------------------------------------------------------------------------------
Nashville, TN         Coram Alternate Site         618 Grassmere Park Dr.,          DEA Registration                   BC4437352
                      Services,                    Suite 7,                         Federal Tax ID Number              76-0215922
                                                   Nashville, TN 37211              Home Health Agency License         N/A
                                                                                    Resident State Pharmacy Permit     0000002879
====================================================================================================================================
TEXAS
- ------------------------------------------------------------------------------------------------------------------------------------
Austin, TX            Coram Alternate Site         4030 W. Braker Lane, #500,       DEA Registration                   BC4466745
                      Services,                    Austin, TX 78759                 Federal Tax ID Number              76-0215922
                                                                                    Home Health Agency License         003655
                                                                                    Resident State Pharmacy Permit     16602
- ------------------------------------------------------------------------------------------------------------------------------------
Dallas, TX            CHC of North Texas           3625 North Hall Street,          DEA Registration                   BC3704144
                                                   Suite 1100,                      Federal Tax ID Number              33-0556959
                                                   Dallas, TX  75219                Home Health Agency License         4402
                                                                                    Resident State Pharmacy Permit     15532
- ------------------------------------------------------------------------------------------------------------------------------------
Dallas-I, TX          CHC of North Texas           2708 Inwood Road,                DEA Registration                   BC4887204
                                                   Dallas, TX  75235                Federal Tax ID Number              33-0556959
                                                                                    Home Health Agency License         4402 (Branch)
                                                                                    Resident State Pharmacy Permit     17126
- ------------------------------------------------------------------------------------------------------------------------------------
El Paso, TX           Coram Alternate Site         7365 Remcon Circle,              DEA Registration                   BC4488119
                      Services,                    Suite A-102,                     Federal Tax ID Number              76-0215922
                                                   El Paso, TX  79912               Home Health Agency License         3656
                                                                                    Resident State Pharmacy Permit     16628
- ------------------------------------------------------------------------------------------------------------------------------------
Houston, TX           Coram Alternate Site         3610 Willowbend Boulevard,       DEA Registration                   BC4464145
                      Services,                    Ste. 1010,                       Federal Tax ID Number              76-0215922
                                                   Houston, TX  77054               Home Health Agency License         3647
                                                                                    Resident State Pharmacy Permit     16729
- ------------------------------------------------------------------------------------------------------------------------------------
San Antonio, TX       Coram Alternate Site         9650 Data Point,                 Federal Tax ID Number              76-0215922
                      Services,                    Suite 102,                       Home Health Agency License         Pending 
                                                   San Antonio, TX  78229                                                (Branch)
====================================================================================================================================
UTAH
- ------------------------------------------------------------------------------------------------------------------------------------
Salt Lake City, UT    CHC of Utah                  1149 West 2240 So., Ste A,       DEA Registration                   BH2360357
                                                   Salt Lake City, UT  84119        Federal Tax ID Number              95-4446209
                                                                                    Home Health Agency License         1995HHA0735
====================================================================================================================================
</TABLE>





                                    PAGE 11
<PAGE>   78
EXHIBIT B

LICENSE/ACCREDITATION REPORT
CORAM HEALTHCARE CORPORATION
LISTED BY BRANCH/STATE AS OF TUESDAY, JANUARY 14, 1997


<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         LICENSE
    BRANCH                    NAME                       ADDRESS                       TYPE OF LICENSE                   NUMBER
====================================================================================================================================
<S>                        <C>                        <C>                           <C>                               <C>
UTAH
- ------------------------------------------------------------------------------------------------------------------------------------
Salt Lake City, UT         CHC of Utah                1149 West 2240 So.,           Resident State Pharmacy Permit    95-315625-1704
                                                      Ste. A,                                                   
                                                      Salt Lake City, UT 84119                                  
====================================================================================================================================
VIRGINIA
- ------------------------------------------------------------------------------------------------------------------------------------
Chantilly, VA              CHC of Greater D.C.        3701 Concorde Parkway,        DEA Registration                  BPO761432
                                                      Suite 800,                    Federal Tax ID Number             58-2035129
                                                      Chantilly, VA 22021           Home Health Agency License        Exempt
                                                                                    Resident State Pharmacy Permit    0201 002670
- ------------------------------------------------------------------------------------------------------------------------------------
Norfolk, VA                Coram Alternate Site       5301 Robin Hood Road,         DEA Registration                  BC4433594
                           Services,                  Suite 114,                    Federal Tax ID Number             76-0215922
                                                      Norfolk, VA 23513             Home Health Agency License        Exempt
                                                                                    Resident State Pharmacy Permit    0201 002483
====================================================================================================================================
WASHINGTON
- ------------------------------------------------------------------------------------------------------------------------------------
Redmond, WA                Coram Alternate Site       6645 185th Avenue,            DEA Registration                  BC4456592
                           Services,                  Suite 151,                    Federal Tax ID Number             76-0215922
                                                      Redmond, WA 98052             Home Health Agency License        HHA-125
                                                                                    Resident State Pharmacy Permit    262-0103-05203
====================================================================================================================================
WEST VIRGINIA
- ------------------------------------------------------------------------------------------------------------------------------------
Dunbar, WV                 Coram Alternate Site       206 Roxalana Business Park,   DEA Registration                  BC4416269
                           Services,                  Dunbar, WV 25064              Federal Tax ID Number             76-0215922
                                                                                    Resident State Pharmacy Permit    P/E SP551215
====================================================================================================================================
WISCONSIN
- ------------------------------------------------------------------------------------------------------------------------------------
New Berlin, WI             Coram Alternate Site       17012 W. Victor Road,         DEA Registration                  BC4437225
                           Services,                  New Berlin, WI 53151          Federal Tax ID Number             76-0215922
                                                                                    Home Health Agency License        247
                                                                                    Resident State Pharmacy Permit    7451
====================================================================================================================================
</TABLE>


                                   PAGE 12

<PAGE>   1












Portions of this exhibit have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [ ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover.
<PAGE>   2

- --------------------------------------------------------------------------------
                MEDICAL SPECIALTIES MASTER SERVICE AGREEMENT
- --------------------------------------------------------------------------------

                            Master Service Agreement

                 This Agreement is entered into as of June 1, 1996, between
Medical Specialties Distributors, Inc. ("MSD"), a Delaware corporation located
at 58 Norfolk Avenue, South Easton, Massachusetts 02375, and Coram Healthcare
Corporation ("CUSTOMER"), a                corporation with a principal place
of business at 1125 Seventeenth Street, Suite 1500, Denver, Colorado, 80202.

                 WHEREAS, MSD is in the business of providing certain
maintenance and repair services with respect to a variety of biomedical
equipment, and

                 WHEREAS, the CUSTOMER uses certain of such biomedical
equipment (the "CUSTOMER Units") in the conduct of its business and desires to
obtain certain services from MSD;

                 NOW, THEREFORE, in consideration of the mutual promises set
forth below, the parties to this Agreement agree as follows:

                                    Service

1.       MSD agrees to perform maintenance and repair services (the "Services")
for the CUSTOMER to meet or exceed manufacturer's standards and any applicable
standards of any governmental authority, which Services and the fees associated
with such Services are set forth on Schedule 1 to this Agreement.

2.       Except as it may be precluded from doing so under prior agreements
with third parties, the CUSTOMER agrees to deal exclusively with MSD in
obtaining services that are among the Services.

3.       The CUSTOMER may order Services hereunder in writing or by telephone
and or fax. Orders placed by telephone shall be confirmed by the CUSTOMER
within five (5) days in writing. Schedule 2 to this Agreement sets forth a
description of the services provided by MSD hereunder.

4.       The CUSTOMER agrees to pay MSD for Services at the prices set forth on
Schedule 1. Payment of the invoice amount by the CUSTOMER shall be due, in
accordance with instructions on the relevant invoice, within thirty (30) days
of the date of the invoice. MSD may modify the prices set forth on Schedule 1,
but only to reflect changes in MSD's direct costs.

5.       MSD agrees to use commercially reasonable efforts to complete
preventive maintenance, safety inspections and cleanings within twenty-four
(24) hours of its' receipt of a CUSTOMER Unit or the arrival at a CUSTOMER
place of business of an MSD representative.

6.       MSD agrees to use commercially reasonable efforts to complete repairs
within five (5) business days of its receipt of a CUSTOMER Unit. The parties to
this Agreement acknowledge, however, that there may be occasions on which
repairs to a CUSTOMER Unit may require a longer period or can only be completed
by the manufacturer of a CUSTOMER Unit, in which case MSD will notify the
CUSTOMER of the estimated time required for such repairs. Whenever repairs to a
CUSTOMER Unit will require more than five (5) days to complete, MSD shall
notify the CUSTOMER and shall use commercially reasonable efforts to provide to
the CUSTOMER, upon request, a temporary replacement unit of similar function at
no cost (other than shipping costs) until the repairs to the CUSTOMER Unit are
completed.

7.       The CUSTOMER shall bear the cost of shipping CUSTOMER Units and
temporary replacement units to an MSD Site and, when necessary, to and from the
manufacturer of a CUSTOMER Unit. The CUSTOMER shall


                                       1
<PAGE>   3
bear the cost of returning CUSTOMER Units sent to MSD for service as well as
the cost to deliver temporary replacement units via United Parcel Service or
similar, overland courier. Upon request from the CUSTOMER, MSD will return
CUSTOMER Units or deliver temporary replacement units by air or other courier
service at CUSTOMER's expense.

8.       The parties agree that the replacement of external, cosmetic parts
shall be a part of ordinary preventive maintenance on the CUSTOMER Units
whenever, in the opinion of MSD, such replacement is advisable. The CUSTOMER
agrees to pay the costs of such replacement parts at MSD's standard invoice
prices, but shall not incur any labor costs with respect to such replacements

9.       MSD agrees that, if any CUSTOMER Unit requires Service(s) (other than
preventive maintenance) of the specific type provided by MSD within the
previous sixty (60) days with respect to such CUSTOMER Unit, then MSD will
perform such Service(s) again, at no cost to the CUSTOMER.

                              Term and Termination

12.      The initial term of this Agreement shall be five (5) years from the
date hereof

13.      Notwithstanding the foregoing, if either party is in breach of this
agreement, the non-breaching party may notify the other party of such breach;
and if such breach is not cured within thirty (30) days of the delivery of such
notice, then the non-breaching party shall have the right to terminate this
Agreement immediately upon notice. Either party may also terminate this
Agreement without cause upon ninety (90) days notice to the other in writing.

                            Limitation on Liability

14.      IN NO EVENT SHALL EITHER PARTY BE LIABLE FOR (i) ANY SPECIAL,
CONSEQUENTIAL OR INCIDENTAL DAMAGES, OR (ii) ANY DAMAGES WHATSOEVER RESULTING
FROM LOSS OF USE OR PROFITS THAT THE OTHER PARTY MAY SUFFER, DIRECTLY OR
INDIRECTLY, REGARDLESS OF THE FORM OF THE ACTION, WHETHER IN CONTRACT, TORT
(INCLUDING NEGLIGENCE), STRICT PRODUCT LIABILITY OR OTHERWISE, EVEN IF THE
DEFENDING PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

                                Indemnification

15.      Each party agrees to indemnify, hold harmless and defend the other
from and against all losses, claims, suits, damages, actions, causes of action,
proceedings, demands, assessments, settlements, judgments, costs, expenses or
any other liabilities of any kind or nature (including reasonable attorneys'
fees) alleged, imposed on or arising out of, or relating to the negligence or
willful malfeasance of such party arising from the performance of obligations
under this Agreement. Each party shall timely notify the other of any intended
claim for indemnification hereunder.

                                 Miscellaneous

16.      The Schedules to this Agreement are a part hereof, as if set forth in
the body of this Agreement.

17.      This document contains the entire agreement relating to the
transactions contemplated hereby and supersedes all prior or contemporaneous
agreements, written or oral, between the parties. This agreement may not be
modified except by a written document signed by an authorized representative of
each party.

18.      No term of this Agreement shall be considered waived and no breach
excused or consented to by either party unless a waiver, excuse or consent is
made in writing. No consent, waiver, or excuse by either party in any one case,
express or implied, shall constitute a consent, waiver or excuse in any
subsequent case.
<PAGE>   4
19.      If any provision of this Agreement is held by a court of competent
jurisdiction to be invalid or unenforceable, such provision shall be severed
from this Agreement and the remaining provisions will remain in full force and
effect.

20.      All notices required or authorized under this Agreement shall be given
in writing. All notices shall be effective upon receipt, if delivered in person
or by telecopier, or upon mailing, if sent by overnight courier or mailed at a
U.S. Post Office, first class mail, postage prepaid, and addressed or delivered
to the other party's address as set forth above, or such other address as the
party to be served may specify by advanced written notice to the party
delivering notice.

21.      This Agreement shall be binding upon, and inure to the benefit of, the
successors and assigns of the parties hereto. However, no party to this
Agreement may assign its rights or delegate its duties hereunder without the
consent of the other party, except that either party may assign this Agreement
to any affiliate.

22.      The parties hereto shall each be relieved of their obligations
hereunder if, when, and to the extent that either party is unable to perform or
is limited in its performance hereunder because of force majeure, including,
without limitation: (i) earthquakes, fires, floods, and other acts of God, (ii)
wars, riots, insurrections, or other civil commotions, (iii) strikes, lockouts,
or other labor disputes, (iv) delays of carriers, power failures, or accidents,
or (v) other interruptions of business, casualties, events or circumstances
beyond the control of either party. When the limitation or curtailment caused
by force majeure shall have ended, the obligations hereunder shall be restored
to full force and effect.

23.      This Agreement shall be governed by and construed in accordance with
the laws of the Commonwealth of Massachusetts.

         IN WITNESS WHEREOF, the parties have executed this Agreement
with effect as of the date first written above.

                                         MEDICAL SPECIALTIES DISTRIBUTORS, INC.

                                         /s/ JOHN WHISNANT
                                         --------------------------------------
                                         By:    John Whisnant
                                         Title: President & CEO


                                         CUSTOMER: Coram Healthcare Corporation

                                         /s/ R. F. ROOSE, JR.
                                         --------------------------------------
                                         By:    Robert F. Roose, Jr.
                                         Title: Vice President Materials
                                                Management
<PAGE>   5

                                   SCHEDULE I
                                 SERVICE COSTS
                               INFUSION EQUIPMENT

1. SERVICES PROVIDED AT AN MSD SITE (includes all repairs and all Services
performed at the nearest MSD Site):

                          Services                           Fee
                          --------                           ---
   
Preventive Maintenance/Safety Inspections            $[   ] per unit

Cleaning and Disinfection                            [                       ]

Repairs                                              Labor:  $[ ] per hour
                                                     [                       ]

                                                     Parts:  [               ]
 
Replacement of Cosmetics                             Labor:  [               ]

                                                     Parts:  [               ]
    


Portions of these exhibits have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [  ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover. 
<PAGE>   6
                                   SCHEDULE 2
                              SERVICE DESCRIPTION

MECHANICAL INSPECTION

o        Clean unit (according to Schedule 1)
o        Check for proper labeling
o        Check switches and membrane for operation
o        Check moving components (pistons, fluid seats, valves, etc.)
o        Inspect chassis of unit for damage

ELECTRICAL INSPECTION

o        Battery
o        Charger output

SAFETY INSPECTION

o        Electrical leakage tests performed in accordance with JCAHO standards
         (testing performed with a Biotek Digital Safety Analyzer model 170)

PERFORMANCE CHECK

o        Volumetric output test for pumps (flow rates and pressure limits are
         tested using gravimetric analysis and/or Biotek analyzers)
o        Drop test for controllers
o        Infusion devices and respiratory equipment tested and repaired to meet
         or exceed manufacturer standards 
o        Manufacturer calibration and alarm tests

During a PM each piece of equipment is thoroughly cleaned (as described in
section 1) and labeled with the MSD technician's initials and the date of the
last and next scheduled inspection. The MSD technician will notify the CUSTOMER
branch manager with an estimate of any additional repair costs. Per MSD
standard policy for quality service, at no time are "used" parts installed in
or on a CUSTOMER unit. A service report detailing equipment performance and
safety specifications remains on file at MSD and a copy is included with the
inspected equipment when returned.

<PAGE>   1












Portions of this exhibit have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [ ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover.
<PAGE>   2
- --------------------------------------------------------------------------------
                 MEDICAL SPECIALTIES MASTER RENTAL AGREEMENT
- --------------------------------------------------------------------------------

                            MASTER RENTAL AGREEMENT

                 This Master Rental Agreement (the "Agreement") is entered into
this first day of June, 1996 (the "Effective Date") by and between Medical
Specialties Distributors and any parent, subsidiaries or affiliates thereof
("MSD") and Coram Healthcare Corporation ("CUSTOMER"), a __________ corporation
with a principal place of business at 1125 Seventeenth Street, Suite 1500,
Denver, Colorado, 80202. ("CUSTOMER").

                                    RECITALS

         A.      CUSTOMER desires to rent reliable, high quality medical
                 supplies and products from MSD in order to aid CUSTOMER's
                 operations.

         B.      MSD is a distributor of medical consumables, infusion pumps
                 and other home infusion therapy products.

         C.      MSD and the CUSTOMER desire to enter into a relationship
                 whereby MSD shall be the exclusive supplier to the CUSTOMER of
                 infusion pumps and other home infusion therapy products.

         D.      The CUSTOMER and MSD desire to enter into this Agreement to
                 set forth the terms and conditions under which the CUSTOMER
                 will rent from MSD and MSD will supply to the CUSTOMER.

         NOW, THEREFORE, in consideration of the mutual promises set forth
below, the parties hereto agree as follows:

                                   AGREEMENT

                                   ARTICLE I
                                     Scope
 
         1.1     The terms and conditions set forth below govern the rental,
from MSD and to the CUSTOMER, of all equipment (the "Rental Equipment"),
whether such rental has occurred before, occurred after, or occurred
contemporaneous with the Effective Date of this Agreement.

                                   ARTICLE 2
                              Placement of Orders

         2.1     The CUSTOMER may rent any equipment included in the then
current MSD catalog. MSD may revise its catalog from time to time, without
notice to the CUSTOMER, to reflect the addition of new equipment or the
deletion of discontinued equipment.

         2.2     The CUSTOMER may place orders for Rental Equipment by
contacting MSD by phone, facsimile, or other electronic means, or by mail.
Orders for Rental Equipment shall specify the identity and quantity of the
requested Rental Equipment, and the requested date and location of delivery.
Any orders containing additional or different terms or any attempt to vary any
of the terms of this Agreement will not invalidate such order, but will not be
binding unless agreed to in writing by MSD.
<PAGE>   3
         2.3     All orders are subject to acceptance by MSD. The first to
occur of either of the following events will be deemed to be an acceptance of
the order by MSD: (a) written acceptance by MSD or (b) the shipment by MSD in
whole or in part of any Rental Equipment ordered.

                                   ARTICLE 3
                              Rental Term and Fees

         3.1     The rental of Rental Equipment under this Agreement shall
commence on the date the Rental Equipment is delivered to the CUSTOMER and
shall continue indefinitely until such rental is terminated in accordance with
the terms of Article 11 of this Agreement.

         3.2     Rental fees owed by the CUSTOMER shall be reflected on the
periodic invoices and shall be those set forth on MSD Rental Fee Schedule on
the date appearing on the invoice or such other rental fee which may be agreed
upon by the parties hereto and attached as an amendment to this Agreement. MSD
shall have sole discretion to adjust the rental fees by altering its Rental Fee
Schedule. Any rental fees so adjusted shall be owed by the CUSTOMER as of the
date of the first invoice issued after MSD provides written notice to the
CUSTOMER of the of such fee adjustment.  Current Rental Fee Schedule is
attached to this Agreement.

         3.3     Rental fees shall not include insurance, delivery or freight
charges, all of which shall be separately charged to the CUSTOMER.

                                   ARTICLE 4
                         Ownership of Rental Equipment

         4.1     All Rental Equipment shall remain the sole and exclusive
property of MSD. The CUSTOMER shall have no right, title or interest to or in
the Rental Equipment, except the right to make use thereof and the right to
maintain possession thereof in accordance with the terms of this Agreement.

                                   ARTICLE 5
                             Shipping and Delivery

         5.1     MSD will promptly process all of the CUSTOMER's Rental
Equipment orders. All orders received by a branch location and accepted by such
branch by 3:00 p.m. local time will be shipped from such branch the same day,
provided that the Rental Equipment ordered is in stock. MSD carries an
extensive inventory to achieve a high fill rate; however, there may be times
when some equipment is out of stock. When equipment is out of stock, the
CUSTOMER's initial invoice will state which Rental Equipment has been back
ordered and MSD will ship such Rental Equipment as soon as it becomes
available. MSD shall not be liable for any delay or failure of performance due
to shortages of labor, supplies or equipment, or due to unforeseen
circumstances or causes beyond its control.

         5.2     Rental Equipment shall be packed for shipment and storage in
accordance with standard commercial practices. If the CUSTOMER requests special
packaging, the cost of such packaging shall be borne by the CUSTOMER. MSD shall
ship by ground in accordance with its standard practices. MSD shall select the
carrier. The CUSTOMER may request that the Rental Equipment be shipped next day
or second day delivery, provided that the CUSTOMER shall pay the full cost of
such selected delivery method.
<PAGE>   4
                                   ARTICLE 6
                             Billing and Discounts

         6.1     The CUSTOMER shall receive an invoice from MSD on
approximately a monthly basis. The CUSTOMER shall remit full payment to MSD of
rental fees, as such fees are reflected on the periodic invoices, within thirty
(30) days of the date appearing on the invoice. Rental fees shall be deemed
paid when payment is received by MSD. All sums not paid by the CUSTOMER within
such thirty (30) day period shall accrue interest at the lower of [         ] 
per month or the maximum interest rate allowed by law, prorated on a daily 
basis.

                                   ARTICLE 7
                             Acceptance and Returns

         7.1     All Rental Equipment shall be deemed accepted by the CUSTOMER
as conforming and free from defect unless the CUSTOMER notifies MSD in writing,
within five (5) days of receipt by the CUSTOMER, that the Rental Equipment
delivered does not conform to the CUSTOMER's order or is defective. If the
CUSTOMER provides MSD with such notice of nonconformity or defect, the
CUSTOMER's sole and exclusive remedy shall be the repair or replacement of any
defective Rental Equipment, or the return for full credit of any Rental
Equipment different from or in addition to those ordered by the CUSTOMER.

                                   ARTICLE 8
                            Limitation on Liability

         8.1     IN NO EVENT SHALL EITHER PARTY BE LIABLE FOR (i) ANY SPECIAL,
CONSEQUENTIAL OR INCIDENTAL DAMAGES OR (ii) ANY COST OF PROCUREMENT OF
SUBSTITUTE RENTAL EQUIPMENT OR SERVICES OR (iii) ANY DAMAGES WHATSOEVER
RESULTING FROM LOSS OF USE OR PROFITS THAT THE OTHER PARTY MAY SUFFER DIRECTLY
OR INDIRECTLY, REGARDLESS OF THE FORM OF THE ACTION WHETHER IN CONTRACT, TORT,
(INCLUDING NEGLIGENCE), STRICT PRODUCT LIABILITY OR OTHERWISE, EVEN IF THE
DEFENDING PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES OR (iv) ANY
DAMAGES IN EXCESS OF AMOUNTS THAT THE CUSTOMER HAS PAID TO MEDICAL SPECIALTIES
IN RENTAL FEES.

                                   ARTICLE 9
                                Indemnification

         9.1     Each party agrees to indemnify, hold harmless and defend the
other from and against all losses, claims, suits, damages, actions, causes of
action, proceedings, demands, assessments, settlements, judgments, costs,
expenses or any other liabilities of any kind or nature (including reasonable
attorney's fees) imposed on or arising out of, or relating to the negligence or
willful malfeasance of such party. The parties seeking indemnification
hereunder shall timely notify the other party of any such claim.


Portions of these exhibits have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [  ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover. 
<PAGE>   5
                                   ARTICLE 10
                             Maintenance and Repair

         10.1    The CUSTOMER acknowledges that Rental Equipment rented from
MSD may require periodic preventive maintenance and recertification services.
The CUSTOMER also acknowledges that it is the responsibility of the CUSTOMER to
review recertification and maintenance requirements set forth by the
manufacturer of the Rental Equipment and to return such Rental Equipment to
Medical Specialists in a timely manner in order that Medical Specialists may
conduct any necessary maintenance and recertification services for such Rental
Equipment. The CUSTOMER shall prepay insurance and freight charges incurred in
such return of Rental Equipment to MSD. Upon receipt of such Rental Equipment,
MSD will perform maintenance and recertification services, or replace Rental
Equipment as it deems necessary at no cost to the CUSTOMER.

         10.2    CUSTOMER further acknowledges that the repair, maintenance or
recertification of Rental Equipment by someone other than MSD will constitute a
breach of this Agreement by the CUSTOMER.

                                 ARTICLE II
                 Termination and Return of Rental Equipment

         11.1    This Agreement or the rental of any Rental Equipment under
this Agreement may be terminated by either party without cause.

         11.2    The CUSTOMER may terminate the rental of any Rental Equipment
under this Agreement by phoning MSD's Customer Service Department at
1-800-967-6400 and expressing an intent to terminate. MSD shall then issue the
CUSTOMER a Returned Goods Authorization Number (a "RGA number"). The rental and
the accrual of rental fees shall be deemed to terminate on the date that MSD
receives the returned Rental Equipment.

         11.3    Either party may terminate this agreement or any rental under
this Agreement by written notice to the other party of it's intent to
terminate. Such notice shall include the effective date of the termination of
the Agreement or rental, which shall not be less than ten (10) business days
following the date of the notice. The CUSTOMER shall then return any Rental
Equipment on or before the effective date of termination.

         11.4    If the CUSTOMER should fail to comply with any material term
or condition of this Agreement, MSD may, in its sole discretion and without
notice to the CUSTOMER, repossess, relet or sell any Rental Equipment under
this Agreement and shall retain all remedies permitted by law and equity. In
such event, the CUSTOMER shall agree to permit MSD to enter the CUSTOMER's
premises upon reasonable request for the purpose of repossessing or removing
any of the Rental Equipment covered by this Agreement. The CUSTOMER agrees that
MSD's removal of Rental Equipment under this Article 11.4 shall not relieve the
CUSTOMER of any of its obligations under this Agreement. The CUSTOMER agrees to
pay all costs and expenses, including but not limited to attorneys' fees,
incurred by MSD in the repossession, reletting, sale, releasing, transportation
or handling of Rental Equipment under this Article 11.4.

         11.5    If a rental under this Agreement is terminated for any reason,
by either party, the CUSTOMER shall prepay insurance and freight charges
incurred in the return of the Rental Equipment to MSD. The CUSTOMER shall also
return all manuals and accessories within the time limitation provided for the
return of the Rental Equipment in this Article 11. The CUSTOMER agrees that it
is responsible for packaging Rental Equipment for return to MSD in accordance
with the OSHA Bloodborne Pathogen Standards. The CUSTOMER further agrees that,
prior to the return of the Rental Equipment, the CUSTOMER will clean all Rental
Equipment, remove all contaminated disposables, and package the Rental
Equipment in a clearly marked Biohazard Plastic Bag and a box clearly labelled
with a Biohazard label.

         11.6    Upon termination, for any reason, of a rental under this
Agreement, the CUSTOMER must return Rental Equipment in good condition. The
CUSTOMER shall be liable for any loss of or damage to the Rental
<PAGE>   6
Equipment occurring between the date that the Rental Equipment is accepted or
deemed to be accepted in accordance with Article 7 of this Agreement and the
date that the equipment is returned and received by MSD (the "Possession
Period").  If the Rental Equipment is lost, damaged or destroyed during the
Possession Period, CUSTOMER shall pay the cost of either the repair or the
replacement of the Rental Equipment. MSD shall determine, in its sole
discretion, whether the repair cost or the replacement cost shall be paid.
Rental fees for the Rental Equipment shall be deemed to continue to accrue
until the CUSTOMER has paid the repair or replacement cost requested by MSD.
Under no circumstances will previously remitted rental fees be applied to the
cost of repair or replacement of lost, damaged or destroyed Rental Equipment.

                                   ARTICLE 12
                               General Provisions

         12.1    This document contains the entire agreement relating to the
subject matter contained herein and supersedes all prior or contemporaneous
agreements, written or oral, between the parties except that riders attached
hereto shall be a part of this entire agreement. This agreement may not be
modified except by a written document signed by an authorized representative of
each party.

         12.2    All notices required or authorized under this Agreement shall
be given in writing. All notices shall be effective upon receipt, if delivered
in person or by telecopier, or upon mailing, if sent by overnight courier or
mailed at a U.S. Post Office, first class mail, postage prepaid, and addressed
or delivered to the other party's address as set forth below, or such other
address as the party to be served may specify by advanced written notice to the
party delivering notice.

         12.3    No term of this Agreement shall be considered waived and no
breach excused by either party unless made in writing. No consent, waiver, or
excuse by either party, express or implied, shall constitute a subsequent
consent, waiver or excuse.

         12.4    If any provision of this Agreement is held by a court of
competent jurisdiction to be invalid or unenforceable such provision shall be
severed from this Agreement and the remaining provisions will remain in full
force and effect.

         12.5    The CUSTOMER shall not assign this Agreement without the prior
written consent of MSD. Except as set forth above, this Agreement shall be
binding upon, and inure to the benefit of, the successors and assigns of the
parties hereto.

         12.6    This Agreement shall be governed by the laws of the
Commonwealth of Massachusetts.

CUSTOMER: Coram Healthcare Corporation    MEDICAL SPECIALTIES DISTRIBUTORS, INC.

By:    /s/ R. F. ROOSE, JR.               By:    /s/ JOHN WHISNANT
       ----------------------------              ------------------------------
Name:  Robert F. Roose, Jr.               Name:  John Whisnant
       ----------------------------              ------------------------------
Title: Vice President Materials           Title: President & CEO
       Management
       ----------------------------              ------------------------------
Date:  6/3/96                             Date:  6/5/96
       ----------------------------              ------------------------------
Address: 1125 17th St.                    Address:  58 Norfolk Avenue
         Denver, CO 80202                           South Easton, Massachusetts
       ----------------------------                              02375
                                                 ------------------------------


<PAGE>   7
- --------------------------------------------------------------------------------
                    CORAM HEALTHCARE PREFERRED RENTAL RATES
- --------------------------------------------------------------------------------

AMBULATORY
SIMS DELTEC                                      [
- --------------------------------------------------------------------------------
CADD 1 5100
- --------------------------------------------------------------------------------
CADD PLUS 5400
- --------------------------------------------------------------------------------
CADD PCA 5800
- --------------------------------------------------------------------------------
CADD TPN 5700
- --------------------------------------------------------------------------------
CADD-MICRO 5900
- --------------------------------------------------------------------------------

ABBOTT PROVIDER
- --------------------------------------------------------------------------------
AIM
- --------------------------------------------------------------------------------
PROVIDER 6000
- --------------------------------------------------------------------------------
PROVIDER ONE PLUS
- --------------------------------------------------------------------------------
PROVIDER 5500
- --------------------------------------------------------------------------------
PAIN MGT. PROVIDER
- --------------------------------------------------------------------------------
MISC. AMBULATORY
- --------------------------------------------------------------------------------
MINIMED 404SP
- --------------------------------------------------------------------------------
MINIMED 506 INSULIN
- --------------------------------------------------------------------------------
VOLUMETRIC PUMPS
- --------------------------------------------------------------------------------
ABBOTT LIFECARE 3
- --------------------------------------------------------------------------------
ABBOTT LIFECARE 4,4P
- --------------------------------------------------------------------------------
AVI (3M) 200A
- --------------------------------------------------------------------------------
AVI (3M) 210A
- --------------------------------------------------------------------------------
AVI (3M) 280RT
- --------------------------------------------------------------------------------
AVI (3M) 400A
- --------------------------------------------------------------------------------
IMED 960A
- --------------------------------------------------------------------------------
IMED 980
- --------------------------------------------------------------------------------
IMED GEMINI PCI
- --------------------------------------------------------------------------------
IMED GEMINI PCII
- --------------------------------------------------------------------------------
IVAC 560/565
- --------------------------------------------------------------------------------
IVAC 590                                                                       ]
- --------------------------------------------------------------------------------


Portions of these exhibits have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [  ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover. 
<PAGE>   8
MCGRAW 521 + PROFILE
- --------------------------------------------------------------------------------
MED SPEC I                              [
- --------------------------------------------------------------------------------
SIGMA 6000+ PROG
- --------------------------------------------------------------------------------
BAXTER-TRAV 6200
- --------------------------------------------------------------------------------
BAXTER TRAV 6201
- --------------------------------------------------------------------------------
BAXTER-TRAV 6300
- --------------------------------------------------------------------------------

ENTERAL PUMPS
- --------------------------------------------------------------------------------
SHERWOOD
- --------------------------------------------------------------------------------
KANGAROO 330
- --------------------------------------------------------------------------------
KANGAROO 224
- --------------------------------------------------------------------------------
KANGAROO 324
- --------------------------------------------------------------------------------
KANGAROO PET
- --------------------------------------------------------------------------------

ROSS
- --------------------------------------------------------------------------------
FLEXIFLO III
- --------------------------------------------------------------------------------
COMPANION
- --------------------------------------------------------------------------------
QUANTUM
- --------------------------------------------------------------------------------

KNIGHT MEDICAL
- --------------------------------------------------------------------------------
KM60/70/80/85
- --------------------------------------------------------------------------------

SYRINGE PUMPS
- --------------------------------------------------------------------------------
AUTOSYRINGE AS20S
- --------------------------------------------------------------------------------
BARD 150XL
- --------------------------------------------------------------------------------
BARD 300XL
- --------------------------------------------------------------------------------
GRASEBY MS16A/MS26
- --------------------------------------------------------------------------------

PHOTOTHERAPY
- --------------------------------------------------------------------------------
FIBEROPTIC WALLABY
- --------------------------------------------------------------------------------
FIBEROPTIC WALLABYII                                                          ]
- --------------------------------------------------------------------------------

(see Master Rental Agreement for terms and conditions)

Portions of these exhibits have been redacted pursuant to a request for
confidential treatment made with the Securities and Exchange Commission and are
reflected herein by [  ]. The Company has filed unredacted versions with the
Securities and Exchange Commission under separate cover. 


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