<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