WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  


 
 
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION FOR MANOR CARE, INC.
EXTRACTED FROM THE CONSOLIDATED BALANCE SHEETS, THE CONSOLIDATED STATEMENTS OF
INCOME AND THE CONSOLIDATED STATEMENTS OF CASH FLOWS AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          MAY-31-1997
<PERIOD-END>                               MAY-31-1997
<CASH>                                          32,882
<SECURITIES>                                         0
<RECEIVABLES>                                  256,684
<ALLOWANCES>                                    41,493
<INVENTORY>                                     37,724
<CURRENT-ASSETS>                               337,470
<PP&E>                                       1,382,509
<DEPRECIATION>                                 354,938
<TOTAL-ASSETS>                               1,979,704
<CURRENT-LIABILITIES>                          227,821
<BONDS>                                        596,473
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         6,682
<OTHER-SE>                                     683,749
<TOTAL-LIABILITY-AND-EQUITY>                 1,979,704
<SALES>                                              0
<TOTAL-REVENUES>                             1,527,247
<CGS>                                                0
<TOTAL-COSTS>                                1,182,495
<OTHER-EXPENSES>                                80,378
<LOSS-PROVISION>                                20,341
<INTEREST-EXPENSE>                              41,831
<INCOME-PRETAX>                                209,813
<INCOME-TAX>                                    84,700
<INCOME-CONTINUING>                            125,113
<DISCONTINUED>                                  11,829
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   136,942
<EPS-PRIMARY>                                     2.16
<EPS-DILUTED>                                     2.16