<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF ADVOCAT, INC. FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS INCLUDED IN THE FORM 10-Q OF ADVOCAT, INC. FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1997. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <CASH> 2,755 <SECURITIES> 0 <RECEIVABLES> 25,119 <ALLOWANCES> 2,524 <INVENTORY> 1,041 <CURRENT-ASSETS> 29,234 <PP&E> 43,475 <DEPRECIATION> 11,442 <TOTAL-ASSETS> 74,225 <CURRENT-LIABILITIES> 16,445 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 54 <OTHER-SE> 30,696 <TOTAL-LIABILITY-AND-EQUITY> 74,225 <SALES> 0 <TOTAL-REVENUES> 131,336 <CGS> 0 <TOTAL-COSTS> 126,781 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 1,366 <INTEREST-EXPENSE> 1,471 <INCOME-PRETAX> 4,555 <INCOME-TAX> 1,640 <INCOME-CONTINUING> 2,915 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,915 <EPS-PRIMARY> .55 <EPS-DILUTED> .55