Comment on ``Singularity-free Cosmological Solutions with Non-rotating   Perfect Fluids''
  A theorem stated by Raychaudhuri which claims that the only physical non-singular cosmological models are comprised in the Ruiz-Senovilla family is shown to be incorrect. An explicit counterexample is provided and the failure of the argument leading to the theorem is explicitly pointed out. 
L. Fernandez-Jambrina (Universidad Politecnica de Madrid, Spain)