Bill Owens

BILL OWENS, President and Chief Operating Officer for HealthSouth
Corporation, joined HealthSouth in March of 1986 as Controller.
HealthSouth was a new company with $4.5 million in revenue and $12
million in total assets. He has also served as Chief Financial Officer,
Group Senior Vice President and Controller. He is a Certified Public
Accountant and Certified Information Systems Auditor. Prior to joining
HealthSouth, he worked for Ernst and Young, specializing in healthcare
finance and auditing. Mr. Owens served many of his clients as both an
Auditor and a Medicare Reimbursement Specialist. He is a native of Troy,
Alabama, and graduated from Troy State University in June of 1981 with a
degree in Accounting and Computer Information Science.