EXHIBIT 99.3

                          NOTICE OF GUARANTEED DELIVERY
                                  FOR TENDER OF
                    6 7/8% SENIOR SUBORDINATED NOTES DUE 2014
                                       OF
                        EXTENDICARE HEALTH SERVICES, INC.

         This Notice of Guaranteed Delivery, or one substantially equivalent to
this form, must be used to accept the exchange offer of Extendicare Health
Services, Inc. (the "Company") made pursuant to the Prospectus dated _________,
2004 (the "Prospectus") if certificates for the outstanding 6 7/8% Senior
Subordinated Notes due 2014 of the Company (the "Old Notes") are not immediately
available or if the procedure for book-entry transfer cannot be completed on a
timely basis or time will not permit all required documents to reach U.S. Bank,
N.A. as exchange agent (the "Exchange Agent"), prior to 5:00 P.M., New York City
time, on _______, 2004 (the "Expiration Date"). This Notice of Guaranteed
Delivery may be delivered or transmitted by facsimile transmission, overnight
courier, mail or hand delivery to the Exchange Agent as set forth below. In
addition, in order to utilize the guaranteed delivery procedure to tender Old
Notes pursuant to the exchange offer, a completed, signed and dated Letter of
Transmittal (or facsimile thereof) must also be received by the Exchange Agent
prior to 5:00 P.M., New York City time, on the Expiration Date.

         The Exchange Agent for the exchange offer is U.S. Bank, N.A.

                                              By Registered or Certified Mail,
      By Facsimile Transmission                   Hand or overnight Courier:
      -------------------------                 --------------------------
  (For Eligible Institutions Only):                    U.S. Bank, N.A.
            (651) 495-8158                           60 Livingston Avenue
                                                      St. Paul, MN 55107
        Confirm by Telephone:                   Attention: Specialized Finance
        --------------------
            (651) 495-3513



         DELIVERY OF THIS NOTICE TO AN ADDRESS OTHER THAN AS SET FORTH ABOVE, OR
TRANSMISSION OF INSTRUCTIONS VIA FACSIMILE OTHER THAN AS SET FORTH ABOVE, WILL
NOT CONSTITUTE A VALID DELIVERY.

         THIS NOTICE IS NOT TO BE USED TO GUARANTEE SIGNATURES. IF A SIGNATURE
ON A LETTER OF TRANSMITTAL IS REQUIRED TO BE GUARANTEED BY AN ELIGIBLE
INSTITUTION UNDER THE INSTRUCTIONS THERETO, THE SIGNATURE GUARANTEED MUST APPEAR
IN THE APPLICABLE SPACE PROVIDED IN THE SIGNATURE BOX ON THE LETTER OF
TRANSMITTAL.







Ladies and Gentlemen:

         Upon the terms and subject to the conditions set forth in the
Prospectus and the accompanying Letter of Transmittal, the undersigned hereby
tenders to the Company the principal amount of Old Notes of the series set forth
below pursuant to the guaranteed delivery procedures described in "The Exchange
Offer - Guaranteed Delivery Procedures" section of the Prospectus.


                                                           
- ----------------------------------------------------------    ----------------------------------------------------------
Total Principal Amount of Old                                 If Old Notes will be delivered by book-entry transfer to
   Notes Tendered:*                                           The Depository Trust Company, provide account number.

                   $__________                                           Account Number ___________________

         Certificate Nos. (if available)
          -----------------------------

- ----------------------------------------------------------    ----------------------------------------------------------


* Must be in denominations of principal amount of $1,000 and any integral
multiple thereof.

         All authority herein conferred or agreed to be conferred shall survive
the death or incapacity of the undersigned and every obligation of the
undersigned hereunder shall be binding upon the heirs, personal representatives,
successors and assigns of the undersigned.


                                                           
              PLEASE SIGN HERE
     X
     --------------------------------------                   --------------------------------------
     X
     --------------------------------------                   --------------------------------------
           Signature(s) of Owner(s)                                            Date
            or Authorized Signatory


Area Code and Telephone Number(s):
         Must be signed by the registered holder(s) of Old Notes as their
name(s) appear(s) on the Old Notes or on a security position listing, or by
person(s) authorized to become registered holder(s) by endorsement and documents
transmitted with this Notice of Guaranteed Delivery. If signature is by a
trustee, executor administrator, guardian, attorney-in-fact, officer or other
person acting in a fiduciary or representative capacity, please provide the
following information.

                                       Please print name(s) and address(es)

Name(s):
        ------------------------------------------------------------------------

================================================================================

Capacity:
         -----------------------------------------------------------------------

Address(es):
            ====================================================================


- --------------------------------------------------------------------------------

Telephone Number:
                 ---------------------------------------------------------------



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                                    GUARANTEE
                    (NOT TO BE USED FOR SIGNATURE GUARANTEE)

         The undersigned, a firm or other entity identified in Rule 17Ad-15
under the Securities Exchange Act of 1934, as amended, as an "eligible guarantor
institution" including (as such terms are defined therein) (i) a bank, (ii)
broker, dealer, municipal securities broker or dealer or government securities
broker or dealer, (iii) a credit union, (iv) a national securities exchange,
registered securities association or clearing agency, or (v) a savings
association that is a participant in a Securities Transfer Association (an
"Eligible Institution"), hereby guarantees that the certificates representing
the principal amount of Old Notes tendered hereby in proper form for transfer,
or timely confirmation of the book-entry transfer of such Old Notes into the
Exchange Agent's account at The Depository Trust Company pursuant to the
procedures set forth in "The Exchange Offer - Guaranteed Delivery Procedures"
section of the Prospectus, together with any required signature guarantee and
any other documents required by the Letter of Transmittal, will be received by
the Exchange Agent at the address set forth above, no later than three New York
Stock Exchange trading days after the Expiration Date.




                                                          
- ----------------------------------------------------         --------------------------------------------------------
                    Name of Firm                                                Authorized Signature


- ----------------------------------------------------         --------------------------------------------------------
                          Address                                                     Title


                                                             Name:
- -----------------------------------------------------             ---------------------------------------------------
                         Zip Code                                             (Please Type or Print)


                                                             Dated:
- -----------------------------------------------------              --------------------------------------------------
                     Telephone Number





NOTE:     DO NOT SEND CERTIFICATES FOR OLD NOTES WITH THIS FORM. CERTIFICATES
          FOR OLD NOTES SHOULD BE SENT ONLY WITH A COPY OF YOUR PREVIOUSLY
          EXECUTED LETTER OF TRANSMITTAL.



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