<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the condensed balance sheet of Regent Assisted Living, Inc. as of December 31, 1999, and the related statement of operations for the twelve months in the period ended December 31, 1999, and is qualified in its entirety by reference to such financial statements. </LEGEND> <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> DEC-31-1999 <CASH> 4,537,839 <SECURITIES> 0 <RECEIVABLES> 995,787 <ALLOWANCES> 37,000 <INVENTORY> 0 <CURRENT-ASSETS> 9,500,793 <PP&E> 49,558,886 <DEPRECIATION> 2,657,903 <TOTAL-ASSETS> 62,686,363 <CURRENT-LIABILITIES> 8,073,642 <BONDS> 41,275,795 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 10,619,349 <OTHER-SE> (25,279,795) <TOTAL-LIABILITY-AND-EQUITY> 62,686,363 <SALES> 53,635,079 <TOTAL-REVENUES> 54,089,015 <CGS> 38,605,500 <TOTAL-COSTS> 60,760,367 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,645,863 <INCOME-PRETAX> (8,776,376) <INCOME-TAX> 0 <INCOME-CONTINUING> (8,776,376) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (8,776,376) <EPS-BASIC> (2.03) <EPS-DILUTED> (2.03)