<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM AMERICAN
RETIREMENT CORPORATION'S FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 1999, AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-K.
</LEGEND>

                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                          21,881
<SECURITIES>                                         0
<RECEIVABLES>                                   12,746
<ALLOWANCES>                                         0
<INVENTORY>                                        950
<CURRENT-ASSETS>                                63,185
<PP&E>                                         471,312
<DEPRECIATION>                                  39,752
<TOTAL-ASSETS>                                 740,411
<CURRENT-LIABILITIES>                           39,595
<BONDS>                                        435,988
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           171
<OTHER-SE>                                     147,997
<TOTAL-LIABILITY-AND-EQUITY>                   740,411
<SALES>                                              0
<TOTAL-REVENUES>                               175,270
<CGS>                                                0
<TOTAL-COSTS>                                  160,211
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              23,668
<INCOME-PRETAX>                                  3,309
<INCOME-TAX>                                     1,257
<INCOME-CONTINUING>                              2,052
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,052
<EPS-BASIC>                                       0.12
<EPS-DILUTED>                                     0.12