UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): October 1, 2008 (October 1, 2008)

U.S. PHYSICAL THERAPY, INC.
(Exact name of registrant as specified in its charter)

Registrant’s telephone number, including area code: (713) 297-7000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

⃞ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

⃞ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

⃞ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

⃞ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01     Other Events

On September 17, 2008, U.S. Physical Therapy, Inc. (the “Company”) issued a press release reporting that 40 of its total 365 clinics have had operations impacted as the result of Hurricane Ike. On October 1, 2008, Management updated the preliminary report concerning the effect from Hurricane Ike on the Company’s.  Management estimates that in the month of September, and for the third quarter ended September 30th, that the total impact to U.S. Physical Therapy’s operations from Hurricane Ike was the loss of approximately 1,850 patient visits, representing $180,000 in revenue and profit contribution, and resulting in a reduction in earnings per share of $.01.

Item 9.01     Financial Statements and Exhibits

(c) Exhibits

*Furnished herewith.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.