(MONEY Magazine) – I fully agree with ''A Cure Your M.D. Won't Like'' in your special year-end issue. Health-care costs are out of hand. I don't feel it's fair to say that a doctor makes too much money, however, when there are sports figures and entertainers making two and three times that amount. G.S. Wiewiora Lakewood, Calif.

Physicians' salaries are modest compared with the training and responsibility required of them. They have served from eight to 13 years preparing themselves for their career. But that is only the beginning. The average workweek for physicians is 55 hours, many of which are worked at all hours of the night and on weekends. Additionally, while not all patient visits are traumatic, hardly a day goes by in which a physician is not required to make a decision that can have an impact on life or death. There will surely be a tremendous outpouring of negative responses to your article. One can only hope that when the writer and anyone else contributing to the publication of this article read the responses, the chest pains and other symptoms that they experience don't require the need of a physician. You can't possibly expect one to treat you after you have shown physicians so much disrespect.

William D. King Gainesville, Fla.