Extendicare Real Estate Investment Trust 6-K Extendicare U.S. Subsidiary EHSI Commences Tender Offers for its

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Issuer

Pursuant to Rule 13a-16 or 15d-16 of

the Securities Exchange Act of 1934

For September 22, 2006

EXTENDICARE INC.

(Translation of registrant’s name into English)

3000 Steeles Avenue East

Markham, Ontario, Canada L3R 9W2

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

 Form 20-F  ____  Form 40-F  __X__

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

 Yes  _____  No  __X__

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule

12g3-2(b): N/A

EXHIBIT INDEX

 Exhibit

Number Description of Exhibit

99.1	News Release: Extendicare U.S. Subsidiary EHSI Commences Tender Offers for its 9 1/2% Senior Notes due 2010 and its 6 7/8% Senior Subordinated Notes Due 2014
99.2	News Release: Extendicare Files Circular Related to Corporate Restructuring

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	EXTENDICARE INC.
Date: September 22, 2006	By:	/s/ Richard L. Bertrand
		Richard L. Bertrand Senior Vice-President and Chief Financial Officer