SANDY LUTZ a medical business writer, author, speaker, and media commentator, is a healthcare analyst at Rauscher Pierce Refsnes, a Dallas-based investment bank. She has chronicled the business of health care for such respected national media as Modern Healthcare and WestCott Communications, the nation's largest healthcare satellite network, and in her first book, The For-Profit Healthcare Revolution (1995). JOHN BIGALKE, partners at Price Waterhouse, a Big Six accounting firm, have served as trusted financial advisors to some of the country's largest medical companies on issues ranging from going public to fraud problems to strategy development.