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                                                                      Exhibit 23


                              ACCOUNTANTS' CONSENT


The 401(k) Administrative Committee
American Retirement Corporation


We consent to incorporation by reference in the Registration Statement No.
333-40162 on Form S-8 of American Retirement Corporation of our report dated
June 8, 2001, with respect to the statements of net assets available for
benefits of the American Retirement Corporation 401(k) Retirement Plan as of
December 31, 2000 and 1999, and the related statements of changes in net assets
available for benefits for the years then ended, and the related schedule, which
report appears on page 1 of this Annual Report on Form 11-K for the year ended
December 31, 2000.

/s/ KPMG LLP

Nashville, Tennessee
June 29, 2001