Exhibit 24.1

                                MANOR CARE, INC.

                                Power of Attorney
                           of Director and/or Officer

      Each of the undersigned directors and/or officers of Manor Care, Inc. does
hereby make, constitute, and appoint R. Jeffrey Bixler and Geoffrey G. Meyers,
each of the undersigned's true and lawful attorneys-in-fact and agents, with
full power of substitution and full power to act without the other, for each of
the undersigned and in each undersigned's name, place and stead, in any and all
capacities, to sign and affix each of the undersigned's name as such director
and/or officer of Manor Care, Inc. to the registration statement or registration
statements on Form S-3 to which this power of attorney is attached, and any and
all amendments to the registration statement (including without limitation any
post-effective amendments thereto), and any registration statement for the same
offering that is to be effective under rule 462(b) of the Securities Act of
1933, and to file each of the same, with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents, and each of them, full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises in order to effectuate the same
as fully, to all intents and purposes, as they, he or she might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may lawfully do or cause to be done by virtue hereof.

                            [Signature page follows]



      IN WITNESS WHEREOF, each of the undersigned has executed this power of
attorney this 17th day of October, 2005.

                                               /s/ Mary Taylor Behrens
                                               ---------------------------------
                                               Mary Taylor Behrens

                                               /s/ R. Jeffrey Bixler
                                               ---------------------------------
                                               R. Jeffrey Bixler

                                               /s/ Joseph F. Damico
                                               ---------------------------------
                                               Joseph F. Damico

                                               /s/ William H. Longfield
                                               ---------------------------------
                                               William H. Longfield

                                               /s/ Geoffrey G. Meyers
                                               ---------------------------------
                                               Geoffrey G. Meyers

                                               /s/ Spencer C. Moler
                                               ---------------------------------
                                               Spencer C. Moler

                                               /s/ Paul A. Ormond
                                               ---------------------------------
                                               Paul A. Ormond

                                               /s/ John T. Schwieters
                                               ---------------------------------
                                               John T. Schwieters

                                               /s/ Richard C. Tuttle
                                               ---------------------------------
                                               Richard C. Tuttle

                                               /s/ M. Keith Weikel
                                               ---------------------------------
                                               M. Keith Weikel

                                               /s/ Gail R. Wilensky
                                               ---------------------------------
                                               Gail R. Wilensky

                                               /s/ Thomas L. Young
                                               ---------------------------------
                                               Thomas L. Young