<ARTICLE> 5
<LEGEND>
                      MANOR CARE, INC. AND SUBSIDIARIES
                         Financial Data Schedule For
                   Commercial and Industrial Companies <F1>
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-1997
<PERIOD-START>                             JUN-01-1996
<PERIOD-END>                               FEB-28-1997
<CASH>                                          44,213
<SECURITIES>                                         0
<RECEIVABLES>                                  147,487
<ALLOWANCES>                                    25,135
<INVENTORY>                                     11,907
<CURRENT-ASSETS>                               227,154
<PP&E>                                       1,307,378
<DEPRECIATION>                                 332,294
<TOTAL-ASSETS>                               1,706,355
<CURRENT-LIABILITIES>                          224,330
<BONDS>                                        531,712
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         6,677
<OTHER-SE>                                     659,231
<TOTAL-LIABILITY-AND-EQUITY>                 1,706,355
<SALES>                                              0
<TOTAL-REVENUES>                             1,042,240
<CGS>                                                0
<TOTAL-COSTS>                                  860,512
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                12,917
<INTEREST-EXPENSE>                              29,428
<INCOME-PRETAX>                                176,085
<INCOME-TAX>                                    70,393
<INCOME-CONTINUING>                            105,692
<DISCONTINUED>                                  11,829
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   117,521
<EPS-PRIMARY>                                    1.861<F2>
<EPS-DILUTED>                                    1.861<F2>
<FN>
<F1>This schedule contains summary financial information extracted from the
Consolidated Balance Sheets, the Consolidated Statements of Income and the
Consolidated 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>