UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

                Date of Report (Date of earliest event reported):
                                 April 23, 2004

                                MANOR CARE, INC.
             (Exact name of registrant as specified in its charter)


 Delaware                           1-10858                34-1687107
 (State or other jurisdiction       (Commission            (IRS Employer
 of incorporation)                  File Number)           Identification No.)


 333 N. Summit Street, Toledo, Ohio                        43604-2617
 (Address of principal executive offices)                  (Zip Code)



Registrant's telephone number, including area code:  (419) 252-5500



ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

(c) Exhibit.


    99.1     Press Release dated April 23, 2004 issued by Manor Care, Inc.



ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION



The following information, including the Exhibit attached hereto, shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of
1934.

On April 23, 2004, Manor Care, Inc. issued a news release to report its
financial results for the first quarter of 2004. A copy of this press release is
filed herewith as Exhibit 99.1.









                                   SIGNATURES

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

                                      Manor Care, Inc.
                                      (Registrant)

Date: April 23, 2004                  By: /s/ Geoffrey G. Meyers
                                          ------------------------------
                                          Geoffrey G. Meyers
                                          Executive Vice President and Chief
                                          Financial Officer






                                  EXHIBIT INDEX

Exhibit
Number      Description
------      -----------

99.1        Press Release dated April 23, 2004 issued by Manor Care, Inc.