<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEETS AND STATEMENTS OF OPERATIONS FOUND ON PAGES 4-6 OF RETIREMENT CARE
ASSOCIATES, INC.'S FORM 10-Q FOR THE NINE MONTH PERIOD ENDED MARCH 31, 1998, AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1997
<PERIOD-END>                               MAR-31-1998
<CASH>                                       2,298,093
<SECURITIES>                                         0
<RECEIVABLES>                               52,169,007
<ALLOWANCES>                                         0
<INVENTORY>                                 10,369,350
<CURRENT-ASSETS>                            81,526,450
<PP&E>                                     160,324,578
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                             291,905,167
<CURRENT-LIABILITIES>                      111,040,727
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                  2,786,000
<COMMON>                                         1,479
<OTHER-SE>                                  22,631,659
<TOTAL-LIABILITY-AND-EQUITY>               291,905,167
<SALES>                                     31,696,130
<TOTAL-REVENUES>                           242,675,728
<CGS>                                       21,421,123
<TOTAL-COSTS>                               21,421,123
<OTHER-EXPENSES>                           229,477,290
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                          12,880,147
<INCOME-PRETAX>                             (8,132,685)
<INCOME-TAX>                                (1,340,000)
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                (6,792,685)
<EPS-PRIMARY>                                     (.47)
<EPS-DILUTED>                                     (.47)