UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549


                                    FORM 8-K


                                 CURRENT REPORT
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


  Date of report (Date of earliest event reported): June 8, 2005 (June 8, 2005)


                         AMERICAN RETIREMENT CORPORATION
- --------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)

         Tennessee                  01-13031                   62-1674303
- ----------------------------    ------------------     -------------------------
(State or Other Jurisdiction      (Commission               (I.R.S. Employer
      of Incorporation)           File Number)              Identification No.)


        111 Westwood Place, Suite 200
              Brentwood, Tennessee                               37027
- ------------------------------------------------        ------------------------
   (Address of Principal Executive Offices)                    (Zip Code)


                                 (615) 221-2250
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              (Registrant's Telephone Number, Including Area Code)


                                 Not Applicable
- --------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)


     Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

     |_| Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)

     |_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)

     |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))

     |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))






Item 2.02. Results of Operations and Financial Condition

     On June 8, 2005, American Retirement Corporation issued a press release
announcing the filing of a Form 10-K/A, restating its prior form 10-K, filed on
March 4, 2005. A copy of the press release is furnished herewith as Exhibit
99.1.


Item 7.01. Regulation FD Disclosure

     On June 8, 2005, American Retirement Corporation issued a press release
announcing the filing of a Form 10-K/A, restating its prior form 10-K, filed on
March 4, 2005. A copy of the press release is furnished herewith as Exhibit
99.1.


Item 9.01. Financial Statements and Exhibits

   (c) Exhibits.

           99.1    Press Release dated June 8, 2005.






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                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.

                                         AMERICAN RETIREMENT CORPORATION


                                         By: /s/ Bryan D. Richardson
                                             -----------------------------------
                                             Bryan D. Richardson
                                             Executive Vice President and Chief
                                             Financial Officer

Date: June 8, 2005






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                                  EXHIBIT INDEX


   Exhibit
   Number                Description
   -------               -----------

    99.1                 Press Release dated June 8, 2005.






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