<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>