The ethics committee, initially developed in the acute care setting, c
an serve to address the particular issues and difficult dilemmas that
characterize rehabilitation. The same mechanisms of educational progra
ms, policy development, and case consultation serve to address ethical
issues in rehabilitation as well as acute care settings. However, eth
ical issues in rehabilitation differ greatly from those common in acut
e care settings. Rehabilitation ethics committees must be prepared to
consider issues that include the following: procurement of informed co
nsent for services that are rarely discrete, variable levels of progra
m participation, complex cost-benefit analyses that are subject to les
s relevant values and biases, unequal access to services, limits of co
nfidentiality, and family/caregiver issues. These difficult issues, pe
culiar to rehabilitation and made much more complex when patients exhi
bit cognitive deficits, provide an opportunity for rigorously testing
the utility of ethical theory in a complex medical arena.