<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
COMPANY'S CONDENSED CONSOLIDATED FINANCIAL STATEMENTS INCLUDED IN ITS QUARTERLY
REPORT ON FORM 10-Q FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1997 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<CIK>  0001040441
<NAME> BEVERLY ENTERPRISES, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          64,136
<SECURITIES>                                         0
<RECEIVABLES>                                  571,051<F1>
<ALLOWANCES>                                    26,436<F2>
<INVENTORY>                                     56,661
<CURRENT-ASSETS>                               721,237
<PP&E>                                       1,918,456
<DEPRECIATION>                                 655,785
<TOTAL-ASSETS>                               2,582,398
<CURRENT-LIABILITIES>                          393,921
<BONDS>                                      1,119,865
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        10,460
<OTHER-SE>                                     870,867
<TOTAL-LIABILITY-AND-EQUITY>                 2,582,398
<SALES>                                        816,716
<TOTAL-REVENUES>                               820,281
<CGS>                                                0
<TOTAL-COSTS>                                  739,712
<OTHER-EXPENSES>                                27,081
<LOSS-PROVISION>                                     0<F3>
<INTEREST-EXPENSE>                              22,716
<INCOME-PRETAX>                                 30,772
<INCOME-TAX>                                    12,309
<INCOME-CONTINUING>                             18,463
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    18,463
<EPS-PRIMARY>                                      .19
<EPS-DILUTED>                                      .18
<FN>
<F1>Excludes $34,349 of long-term notes receivable.
<F2>Excludes $5,143 of allowance for doubtful long-term notes receivable.
<F3>Included in Total costs and expenses line.
</FN>