As previously disclosed in our Form 10-Q for the quarterly period ended March 31, 2009 ("First Quarter Form 10-Q"), Tenet Healthcare Corporation (the "Registrant") adopted, effective January 1, 2009, the provisions of Statement of Financial Accounting Standards No. 160, "Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No. 51" ("SFAS 160"). The statement requires noncontrolling interests in subsidiaries be reported in equity and establishes a new framework for reporting net income or loss and comprehensive income or loss by the controlling interest.

SFAS 160 requires that noncontrolling interests be classified as a separate component of equity in our Consolidated Financial Statements on a retroactive basis and in our future filings. However, the adoption of SFAS 160 had no impact on our financial condition, results of operations or cash flows.

We have updated the following financial information in our Annual Report on Form 10-K for the year ended December 31, 2008 (the "Form 10-K") to present such information on a basis consistent with our First Quarter Form 10-Q:

• The Consolidated Financial Statements, including the notes thereto, for the years ended December 31, 2008, 2007 and 2006, as set forth in Item 8. Financial Statements and Supplementary Data of Exhibit 99.1, have been revised to reflect the adoption of SFAS 160.

• Item 6. Selected Financial Data and Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations of Exhibit 99.1 have also been revised to conform to the presentation of the reclassified consolidated results of operations.

The attached information should be read together with the Form 10-K and the Registrant's SEC filings subsequent to the Form 10-K, including its First Quarter Form 10-Q and Current Reports on Form 8-K.

(d) Exhibits

                 Exhibit No.   Description
                 23.1          Consent of Deloitte & Touche LLP

                 23.2          Consent of KPMG LLP

                 99.1          Reclassified Financial Information