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                                                                    EXHIBIT 99.5

                                LETTER TO CLIENTS
                         REGARDING THE OFFER TO EXCHANGE
          $200,000,000 PRINCIPAL AMOUNT OF 8.00% SENIOR NOTES DUE 2008
                           FOR ANY AND ALL OUTSTANDING
          $200,000,000 PRINCIPAL AMOUNT OF 8.00% SENIOR NOTES DUE 2008
                                       OF
                                MANOR CARE, INC.

To Our Clients:
                  We are enclosing herewith a Prospectus, dated _______, 2001,
of Manor Care, Inc. (the "Company") and a related Letter of Transmittal (which
together constitute the "Exchange Offer") relating to the offer by the Company
to exchange its new 8.00% Senior Notes due 2008 (the "Exchange Notes"), pursuant
to an offering registered under the Securities Act of 1933, as amended (the
"Securities Act"), for a like principal amount of its issued and outstanding
8.00% Senior Notes due 2008 (the "Private Notes") upon the terms and subject to
the conditions set forth in the Prospectus and the Letter of Transmittal.

                  PLEASE NOTE THAT THE EXCHANGE OFFER WILL EXPIRE AT 5:00 P.M.,
NEW YORK CITY TIME, ON _________, 2001, UNLESS EXTENDED.

                  The Exchange Offer is not conditioned upon any minimum number
of Private Notes being tendered.

                  We are the Registered Holder or DTC participant through which
you hold an interest in the Private Notes. A tender of such Private Notes can be
made only by us pursuant to your instructions. The Letter of Transmittal is
furnished to you for your information only and cannot be used by you to tender
your beneficial ownership of Private Notes held by us for your account.

                  We request instructions as to whether you wish to tender any
or all of your Private Notes held by us for your account pursuant to the terms
and subject to the conditions of the Exchange Offer. We also request that you
confirm that we may on your behalf make the representations contained in the
Letter of Transmittal that are to be made with respect to you as beneficial
owner.

                  Pursuant to the Letter of Transmittal, each holder of Private
Notes must make certain representations and warranties that are set forth in the
Letter of Transmittal and in the attached form that we have provided to you for
your instructions regarding what action we should take in the Exchange Offer
with respect to your interest in the Private Notes.


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