Beth Israel Deaconess Medical Center, one of the main Harvard Medical School (HMS) teaching hospitals, reported unaudited operating losses of $52 million for the 2000 fiscal year.

Officials at the hospital, a hub for HMS students to gain on-site medical experience, did not comment on whether the losses will affect medical student funding because of legal concerns.

Don L. Gibbins, an HMS spokesperson, said he is confident that despite Beth Israel's financial difficulties, the relationship between the hospital and HMS is secure.

"Beth Israel has remained very committed to...both research and teaching," he said.

Gibbins said the hospital does not plan to cut back on funding for HMS students. He said Beth Israel had not wavered on support for students even when its financial situation was worse.

Beth Israel does not receive funding from the University for teaching the medical school students, despite the costs involved.

There are 17 research hospitals affiliated with HMS, some of which have more student participation than others. Beth Israel Deaconess Medical Center is one of the six major teaching hospitals at which most students are taught.

The 2000 financial reports came from unaudited results in the hospital's state Medicaid department application for $990,000 from the "distressed hospital fund."