<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED BALANCE SHEET OF REGENT ASSISTED LIVING, INC. AS OF
SEPTEMBER 30, 2000, AND THE RELATED STATEMENT OF OPERATIONS FOR THE NINE MONTHS
IN THE PERIOD ENDED SEPTEMBER 30, 2000, AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-END> SEP-30-2000
<CASH> 2,888,427
<SECURITIES> 0
<RECEIVABLES> 898,106
<ALLOWANCES> 37,000
<INVENTORY> 0
<CURRENT-ASSETS> 10,262,745
<PP&E> 53,636,828
<DEPRECIATION> 3,827,770
<TOTAL-ASSETS> 67,276,397
<CURRENT-LIABILITIES> 11,398,420
<BONDS> 47,578,427
10,619,349
0
<COMMON> 9,349,841
<OTHER-SE> (30,029,765)
<TOTAL-LIABILITY-AND-EQUITY> 67,276,397
<SALES> 47,567,533
<TOTAL-REVENUES> 48,132,054
<CGS> 32,666,182
<TOTAL-COSTS> 49,693,185
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 2,863,022
<INCOME-PRETAX> (4,224,970)
<INCOME-TAX> 0
<INCOME-CONTINUING> (4,224,970)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (4,224,970)
<EPS-BASIC> (1.05)
<EPS-DILUTED> (1.05)
</TABLE>
