<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)