HARBOR AMERICAN HEALTH CARE TRUST INC
10QSB/A, 1995-12-12
REAL ESTATE INVESTMENT TRUSTS
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               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549


                         FORM 10-QSB/A-1
                         ---------------

(MARK ONE)

[ X ]          QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
               SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1995 
                               ------------------

[   ]          TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
               OF THE SECURITIES EXCHANGE ACT OF 1934

For the Transition Period from            to
                               ----------    ----------

Commission file number:  33-11863
                         --------


             HARBOR AMERICAN HEALTH CARE TRUST, INC.
             ---------------------------------------
(Exact name of small business issuer as specified in its charter)

          Maryland                              86-0576027
          --------                              ----------
(State or other jurisdiction of                (IRS Employer
incorporation or organization)               Identification No.)

      2990 N. SWAN ROAD, SUITE 228, TUCSON, ARIZONA  85712
      ----------------------------------------------------
            (Address of principal executive offices)

           Issuer's telephone number:  (520) 326-2000


     Check whether the issuer (1) filed all reports required to
be filed by Section 13 or 15(d) of the Exchange Act during the
past 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.

          Yes      X               No
              -----------             -----------

The number of shares outstanding of the Issuer's common stock as
of November 9, 1995 is 397,600.
   ----------------------------
<PAGE>
PART II.	OTHER INFORMATION

Item 6.  Exhibits and Reports on Form 8-K
- -----------------------------------------

(a)	The following exhibits are filed as part of this report:

27	--	Financial Data Schedule

(b)	No reports on Form 8-K were filed during the quarter ended
September 30, 1995.
<PAGE>
                            SIGNATURE


Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this amended report to be 
signed on its behalf by the undersigned thereunto duly authorized.

Date:     December 12, 1995

HARBOR AMERICAN HEALTH CARE TRUST, INC.



By: /s/ F. Dale Markham
   ------------------------------------
     F. Dale Markham
     President and Treasurer
     (Principal Financial Officer)




<TABLE> <S> <C>

<ARTICLE> 5
<RESTATED>
<MULTIPLIER> 1,000
<CURRENCY> US DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-START>                             JAN-01-1995
<PERIOD-END>                               SEP-30-1995
<EXCHANGE-RATE>                                      1
<CASH>                                         115,204
<SECURITIES>                                         0
<RECEIVABLES>                                  143,811
<ALLOWANCES>                                         0
<INVENTORY>                                     12,111
<CURRENT-ASSETS>                                     0
<PP&E>                                       5,009,795
<DEPRECIATION>                               3,813,606
<TOTAL-ASSETS>                               5,280,921
<CURRENT-LIABILITIES>                          261,356
<BONDS>                                              0
<COMMON>                                         3,976
                                0
                                          0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 5,280,921
<SALES>                                              0
<TOTAL-REVENUES>                               672,492
<CGS>                                                0
<TOTAL-COSTS>                                  624,138
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             374,071
<INCOME-PRETAX>                                 48,354
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             48,354
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    48,354
<EPS-PRIMARY>                                      .12
<EPS-DILUTED>                                      .12
        

</TABLE>


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