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Exhibit 23.2
ACCOUNTANTS' CONSENT
The Board of Directors
American Retirement Corporation:
We consent to incorporation by reference in the registration statement on Form
S-8 of American Retirement Corporation of our report dated March 14, 2000,
relating to the consolidated balance sheets of American Retirement Corporation
and subsidiaries as of December 31, 1999, and 1998, and the related
consolidated statements of operations, changes in partners'/shareholders'
equity, and cash flows for each of the years in the three-year period ended
December 31, 1999, which report appears in the December 31, 1999 annual report
on Form 10-K of American Retirement Corporation.
KPMG LLP
Nashville, Tennessee
June 26, 2000
