<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheets and statements of operations found on pages 4-7 of the 
Company's Form 10-Q for the year to date, and is qualified in its entirety 
by reference to such financial statements.
</LEGEND>
<CIK> 0000798540
<NAME> RETIREMENT CARE ASSOCIATES, INC.
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1995
<PERIOD-END>                               MAR-31-1996
<CASH>                                         340,240
<SECURITIES>                                         0
<RECEIVABLES>                               23,834,618        
<ALLOWANCES>                                         0
<INVENTORY>                                  2,859,196         
<CURRENT-ASSETS>                            35,034,283
<PP&E>                                      76,654,503
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                             141,615,229
<CURRENT-LIABILITIES>                       23,520,683         
<BONDS>                                              0
<COMMON>                                         1,058
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  25,977,668
<TOTAL-LIABILITY-AND-EQUITY>               141,615,229
<SALES>                                     91,476,925
<TOTAL-REVENUES>                            95,492,767
<CGS>                                       58,638,858
<TOTAL-COSTS>                               58,638,858
<OTHER-EXPENSES>                            26,757,406
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           4,110,317
<INCOME-PRETAX>                              9,969,446
<INCOME-TAX>                                 3,854,135
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 6,115,311
<EPS-PRIMARY>                                      .52
<EPS-DILUTED>                                      .52