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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SNAi/Kw8H+O1zmYZgilrkmjJyU/BoVrolazr1DMZ8F+zWgVaw9kR4NXBQURmLF/6
 p8tsW18T2peQ9x+Z7+fAqg==

<SEC-DOCUMENT>9999999995-08-000020.txt : 20080103
<SEC-HEADER>9999999995-08-000020.hdr.sgml : 20080103
<ACCEPTANCE-DATETIME>20080103001514
ACCESSION NUMBER:		9999999995-08-000020
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080102
DATE AS OF CHANGE:		20080103
EFFECTIVENESS DATE:		20080102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MANOR CARE INC
		CENTRAL INDEX KEY:			0000878736
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SKILLED NURSING CARE FACILITIES [8051]
		IRS NUMBER:				341687107
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-107481
		FILM NUMBER:		08503658

	BUSINESS ADDRESS:	
		STREET 1:		333 N. SUMMIT STREET
		CITY:			TOLEDO
		STATE:			OH
		ZIP:			43604-2617
		BUSINESS PHONE:		4192525500

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 10086
		CITY:			TOLEDO
		STATE:			OH
		ZIP:			43699-0086

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HCR MANOR CARE INC
		DATE OF NAME CHANGE:	19981001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEALTH CARE & RETIREMENT CORP / DE
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
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<SEQUENCE>1
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    <schemaVersion>X0101</schemaVersion>

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    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-01-02</finalEffectivenessDispDate>
        <accessionNumber>0000950157-07-001452</accessionNumber>
        <submissionType>POS AM</submissionType>
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            <entityName>MANOR CARE INC</entityName>
            <fileNumber>333-107481</fileNumber>
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