Medical supplies are covered under §1861(s)(2)(A) of the Act only when they are furnished incident to a physician's professional services. To be covered under this provision an insulin syringe must have been used by the physician or under his/her direct personal supervision, and the insulin injection must have been given in an emergency situation (e.g., diabetic coma).

The use of an insulin syringe by a diabetic would not meet the requirements of §1861(s)(2)(A) of the Act.