<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-30-1996
<PERIOD-END>                               MAR-31-1997
<CASH>                                         328,924
<SECURITIES>                                         0
<RECEIVABLES>                               36,296,497
<ALLOWANCES>                                         0
<INVENTORY>                                 10,193,585         
<CURRENT-ASSETS>                            56,414,637
<PP&E>                                     138,485,928
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                             227,453,324
<CURRENT-LIABILITIES>                       47,309,239         
<BONDS>                                              0
<COMMON>                                         1,379
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                  6,230,000
<OTHER-SE>                                  35,747,669
<TOTAL-LIABILITY-AND-EQUITY>               227,453,324
<SALES>                                     22,856,118
<TOTAL-REVENUES>                           116,526,900
<CGS>                                       77,331,513
<TOTAL-COSTS>                               77,331,513
<OTHER-EXPENSES>                           106,754,008
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           5,182,905
<INCOME-PRETAX>                              4,237,484
<INCOME-TAX>                                 1,610,244
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                               (842,587)
<CHANGES>                                            0
<NET-INCOME>                                 1,784,660
<EPS-PRIMARY>                                      .12
<EPS-DILUTED>                                      .12