<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> 3-MOS <FISCAL-YEAR-END> JUN-30-1996 <PERIOD-END> SEP-30-1996 <CASH> 3,071,179 <SECURITIES> 0 <RECEIVABLES> 30,169,478 <ALLOWANCES> 0 <INVENTORY> 9,962,452 <CURRENT-ASSETS> 47,352,011 <PP&E> 136,010,446 <DEPRECIATION> 0 <TOTAL-ASSETS> 213,507,833 <CURRENT-LIABILITIES> 44,574,274 <BONDS> 0 <COMMON> 1,047 <PREFERRED-MANDATORY> 0 <PREFERRED> 9,074,500 <OTHER-SE> 32,203,489 <TOTAL-LIABILITY-AND-EQUITY> 213,507,833 <SALES> 54,143,395 <TOTAL-REVENUES> 55,139,631 <CGS> 37,947,739 <TOTAL-COSTS> 37,947,739 <OTHER-EXPENSES> 15,704,235 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,375,601 <INCOME-PRETAX> 1,292,657 <INCOME-TAX> 491,210 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 801,447 <EPS-PRIMARY> .06 <EPS-DILUTED> .06