SECURITIES AND EXCHANGE COMMISSION
                                   Washington, D.C.

             Litigation Release No. 16068 / February 24, 1999

             Accounting and Auditing Enforcement
             Release No.  1112 / February 24, 1999

             Securities and Exchange Commission v. Robert S. Barton, No.
             99-01881 (RCx) (C.D. Calif.) (February 23, 1999)

             SEC Sues Former Chief Financial Officer of Operating
             Division of Sunrise Medical Inc. for Accounting Fraud
             and Insider Trading

                  The Securities and Exchange Commission announced today
             the filing of an enforcement action in federal court in Los
             Angeles charging Robert S. Barton ("Barton"), the former
             chief financial officer of Bio Clinic Corporation ("Bio
             Clinic"), a division of Sunrise Medical Inc. ("Sunrise
             Medical"), with orchestrating a large-scale accounting fraud
             that inflated Sunrise Medical’s earnings by 16% in 1994 and
             40% in 1995.  The Commission also charged Barton with
             insider trading for exercising Sunrise Medical stock options
             when he knew that the company’s financial statements
             materially overstated its earnings.  Sunrise Medical is a
             Carlsbad, California manufacturer and distributor of medical
             devices.

                  The complaint alleges as follows:  Sunrise Medical set
             annual earnings bonus targets for its operating divisions,
             including Bio Clinic.  Annual awards under the bonus program
             were made to division management when the division met or
             exceeded its targets.  By 1994, Bio Clinic’s earnings were
             flagging and the division began having problems meeting its
             earnings targets.  In 1994 and 1995, Barton fraudulently
             reduced Bio Clinic's reported expenses by at least $19.6
             million by recording fictitious assets and improperly
             decreasing liabilities.  This enabled Bio Clinic to meet its
             earnings targets despite the financial problems it had begun
             experiencing.  Barton was awarded a bonus of over $25,000 in
             1994.  He did not receive a bonus in 1995 because the fraud
             had been detected.

                  To carry out his scheme, Barton solicited the help of
             Bio Clinic’s controller, Sharon Longview ("Longview"), and
             its accounting manager, Christie Rockwood ("Rockwood"), to
             make the improper accounting entries.  He also prevailed on
             the manager of Bio Clinic’s information systems, Vicki