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The PM said delivering 40 new hospitals was "one of the many things" the government was doing for the health service.
His comments came after the report by the National Audit Office into the hospital plans which said: "By the definition the government used in 2020, it will not now deliver 40 new hospitals by 2030."
But Mr Sunak said the plan to build the hospitals was one of the "many things we're doing" to improve health care.