<ARTICLE> 5 <LEGEND> MANOR CARE, INC. AND SUBSIDIARIES Financial Data Schedule For Commercial and Industrial Companies <F1> </LEGEND> <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAY-31-1997 <PERIOD-END> NOV-30-1996 <CASH> 51,564 <SECURITIES> 0 <RECEIVABLES> 160,397 <ALLOWANCES> 29,000 <INVENTORY> 21,344 <CURRENT-ASSETS> 265,352 <PP&E> 1,311,007 <DEPRECIATION> 356,341 <TOTAL-ASSETS> 1,605,253 <CURRENT-LIABILITIES> 226,406 <BONDS> 529,125 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 6,597 <OTHER-SE> 595,059 <TOTAL-LIABILITY-AND-EQUITY> 1,605,253 <SALES> 0 <TOTAL-REVENUES> 688,064 <CGS> 0 <TOTAL-COSTS> 570,372 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 7,987 <INTEREST-EXPENSE> 19,168 <INCOME-PRETAX> 73,700 <INCOME-TAX> 29,400 <INCOME-CONTINUING> 44,300 <DISCONTINUED> 11,829 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 56,129 <EPS-PRIMARY> 0.890<F2> <EPS-DILUTED> 0.890<F2> <FN> <F1>This schedule contains summary financial information extracted from the Consolidated Balance Sheets, the Consolidated Statements of Income and the Con- solidated Statements of Cash Flows and is qualified in its entirety by reference to such financial statements. <F2>The Company presents simple earnings per share (EPS) on the face of its income statement as fully dilutive EPS is at least 97% of simple EPS. The figures presented above are simple EPS. </FN>