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 PURSUANT TO SECTION 13 OR 15(d) -
- -------        OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDING JUNE 30, 1995 OR
                                -------------

               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, Ste. 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 August 9, 1995 is 397,600.
            --------------    -------

                                                           Page 1
<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
June 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>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-START>                             JAN-01-1995
<PERIOD-END>                               JUN-30-1995
<EXCHANGE-RATE>                                      1
<CASH>                                          78,532
<SECURITIES>                                         0
<RECEIVABLES>                                  161,756
<ALLOWANCES>                                         0
<INVENTORY>                                     13,765
<CURRENT-ASSETS>                                     0
<PP&E>                                       5,044,509
<DEPRECIATION>                               3,778,892
<TOTAL-ASSETS>                               5,298,562
<CURRENT-LIABILITIES>                          268,367
<BONDS>                                              0
<COMMON>                                         3,976
                                0
                                          0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 5,298,562
<SALES>                                              0
<TOTAL-REVENUES>                               445,801
<CGS>                                                0
<TOTAL-COSTS>                                  441,819
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             225,681
<INCOME-PRETAX>                                  3,982
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              3,982
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,982
<EPS-PRIMARY>                                      .01
<EPS-DILUTED>                                      .01
        

</TABLE>


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