S.B.
sleep apnea is a medical condition. It should be covered under your medical insurance. You might call them to see if they have a list of devices that they cover ((or just any that they don't) associated expenses (deductibles or co-pays) or replacement tubings would be covered by a medical FSA (flexible savings account) if you have one. Medical expenses on your taxes are only deductible if they exceed a % of your income. check with your tax advisor on this figure. My husband has a CPAP machine and it has made a big difference in his ability to get a restful sleep.