<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF ADVOCAT, INC. FOR THE THREE MONTHS ENDED MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS INLCUDED IN THE FORM 10-Q OF ADVOCAT, INC. FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1997. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> MAR-31-1997 <CASH> 1,992 <SECURITIES> 0 <RECEIVABLES> 26,304 <ALLOWANCES> 2,501 <INVENTORY> 791 <CURRENT-ASSETS> 29,479 <PP&E> 41,936 <DEPRECIATION> 10,290 <TOTAL-ASSETS> 71,488 <CURRENT-LIABILITIES> 15,529 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 53 <OTHER-SE> 28,530 <TOTAL-LIABILITY-AND-EQUITY> 71,488 <SALES> 0 <TOTAL-REVENUES> 43,442 <CGS> 0 <TOTAL-COSTS> 41,460 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 251 <INTEREST-EXPENSE> 542 <INCOME-PRETAX> 1,982 <INCOME-TAX> 713 <INCOME-CONTINUING> 1,269 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,269 <EPS-PRIMARY> .24 <EPS-DILUTED> .24