CARE ENTERPRISES INC /DE/
10-C, 1994-04-05
SKILLED NURSING CARE FACILITIES
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                     SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549

                                 FORM 10-C

              REPORT BY ISSUER OF SECURITIES QUOTED ON NASDAQ
                        INTERDEALER QUOTATION SYSTEM
                FILED PURSUANT TO SECTION 13 OR 15(d) OF THE
             SECURITIES EXCHANGE ACT OF 1934 AND RULE 13(a)-17
                            OR 15d-17 THEREUNDER

                           Care Enterprises, Inc.
               (Exact name of issuer as specified in charter)

               2742 Dow Avenue, Tustin, California 92680-7245
                  (Address of principal executive offices)

     Issuer's telephone number, including area code (714) 544-4443

                 I.  CHANGE IN NUMBER OF SHARES OUTSTANDING

     Indicate any change (increase or decrease) of five percent or
     more in the number of shares     outstanding:

     1.  Title of security   common stock, par value $.01 per share

     2.  Number of shares outstanding before the change  approximately
     13,241,043

     3.  Number of shares outstanding after the change             0

     4.  Effective date of change   April 4, 1994

     5.  Method of change:    Specify method (such as merger,
                              acquisition, exchange, distribution,
                              stock split, reverse split, acquisition
                              of stock for treasury, etc.)

                                   merger

     Give brief description of transaction
      Each share of common stock of Care was converted into .71 of
      a share of common stock of Regency Health Services, Inc.
      ("Regency") in connection with the merger of Care Sub Inc.,
      a wholly owned subsidiary of Regency, with and into Care.

                       II.  CHANGE IN NAME OF ISSUER

     1.  Name prior to change

     2.  Name after change

     3.  Effective date of charter amendment changing name

     4.  Date of shareholder approval of change, if required

     Date    April 5, 1994                  /s/Richard K. Matros
                                                Richard K. Matros
                                                President        




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