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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AT SEPTEMBER 30, 2000 AND THE RELATED STATEMENT OF OPERATIONS FOR THE NINE
MONTHS ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001043236
<NAME> ELDER TRUST
<MULTIPLIER> 1,000
<CURRENCY> U.S.
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 2,925
<SECURITIES> 0
<RECEIVABLES> 32,986
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 5,783
<PP&E> 182,412
<DEPRECIATION> 14,565
<TOTAL-ASSETS> 232,988
<CURRENT-LIABILITIES> 64,894
<BONDS> 19,957
0
0
<COMMON> 71
<OTHER-SE> 73,297
<TOTAL-LIABILITY-AND-EQUITY> 232,988
<SALES> 19,496
<TOTAL-REVENUES> 19,496
<CGS> 0
<TOTAL-COSTS> 5,251
<OTHER-EXPENSES> 7,644
<LOSS-PROVISION> 20,282<F1>
<INTEREST-EXPENSE> 10,448
<INCOME-PRETAX> (26,790)
<INCOME-TAX> 0
<INCOME-CONTINUING> (26,790)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (26,790)
<EPS-BASIC> (3.76)
<EPS-DILUTED> (3.76)
<FN>
<F1> Represents bad debt expense.
</FN>
</TABLE>
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