Consent of Independent Registered Public Accounting Firm



The Board of Directors
American Retirement Corporation


We consent to incorporation  by reference in the Registration  Statement on Form
S-8 of American Retirement Corporation filed March 1, 2006 to register 2,354,975
shares of American Retirement Corporation common stock, issuable pursuant to the
American  Retirement  Corporation 1997 Stock Incentive Plan, as amended,  of our
reports  dated  February  24, 2006 with  respect to the  consolidated  financial
statements   and  all  related   schedules,   management's   assessment  of  the
effectiveness   of  internal   control  over   financial   reporting,   and  the
effectiveness of internal control over financial reporting, which reports appear
in the Annual Report on Form 10-K dated February 27, 2006.



/s/ KPMG LLP

Nashville, Tennessee
March 1, 2006


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