Exhibit 21


                           REGISTRANT'S SUBSIDIARIES


Hillhaven Properties Ltd., an Oregon corporation

Fairview Living Centers, Inc., an Oregon corporation

Twenty-Nine Hundred Corporation, a Florida corporation

Phillippe Enterprises, Inc., an Indiana corporation

Castle Gardens Retirement Center, a Colorado general partnership

Evergreen Woods, Ltd., a Florida limited partnership

Hillcrest Retirement Center, Ltd., an Oregon limited partnership

Lantana Partners, Ltd., a Florida limited partnership

San Marcos Retirement Village, a California general partnership

Sandy Retirement Center Limited Partnership, an Oregon limited partnership

Topeka Retirement Center, Ltd.  Limited Partnership, a Missouri limited
 partnership

Tucson Retirement Center Limited Partnership, an Oregon limited partnership

Twenty-Nine Hundred Associates, Ltd., a Florida limited partnership

Woodhaven Partners, Ltd., a Florida limited partnership