Medical expense deduction (self-employed)?

I am not an expert or anything, but I can't think of how this could be business expense. However, there are ways that a person who is self employed can do a Sec. 125 plan where they withhold a certain amount for the year, taken each payday and then can pay from that account. Understand that it has to be a completely separate account and at the end of the year the money goes back to business. But it is way over my head, but that might give you information to ask someone who does know. I don't know if a certain number of employees is required or not. I just heard someone who owns a real estate office indicating that they put money into the account -- I did it when I was working - but if the money was not used, it went to the employer. With being self employed that is not so bad as it goes to the business. But there may be restrictions. I have no idea about what the guidelines are, but hope this gives a way for future - after some research or some tax advice.