<SUBMISSION>
<ACCESSION-NUMBER>0001144204-07-069150
<TYPE>3
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20071218
<FILING-DATE>20071226
<DATE-OF-FILING-DATE-CHANGE>20071226
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>BEST CARE INC
<CIK>0001383852
<ASSIGNED-SIC>8051
<IRS-NUMBER>205659065
<STATE-OF-INCORPORATION>NV
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>811 CHICAGO AVENUE
<STREET2>SUITE 803
<CITY>EVANSTON
<STATE>IL
<ZIP>60202
<PHONE>841 224 6999
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>811 CHICAGO AVENUE
<STREET2>SUITE 803
<CITY>EVANSTON
<STATE>IL
<ZIP>60202
</MAIL-ADDRESS>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>XINHUA LI
<CIK>0001420438
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3
<ACT>34
<FILE-NUMBER>333-139564
<FILM-NUMBER>071326710
</FILING-VALUES>
<BUSINESS-ADDRESS>
<PHONE>86-773-723-3098
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>NO. A156, XI GUO YUAN, YONG SHUN VILLAGE
<STREET2>TONGZHOU DISTRICT
<CITY>BEIJING
<STATE>F4
<ZIP>0000000
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v098049_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-12-18</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001383852</issuerCik>
        <issuerName>BEST CARE INC</issuerName>
        <issuerTradingSymbol>BCAE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001420438</rptOwnerCik>
            <rptOwnerName>XINHUA LI</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>#201, BUILDING 45, ZHONGGUANYUAN, BEIJIN</rptOwnerStreet1>
            <rptOwnerStreet2>HAIDIAN DISTRICT</rptOwnerStreet2>
            <rptOwnerCity>BEIJING</rptOwnerCity>
            <rptOwnerState>F4</rptOwnerState>
            <rptOwnerZipCode>100081</rptOwnerZipCode>
            <rptOwnerStateDescription>CHINA</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>668943</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Xinhua Li</signatureName>
        <signatureDate>2007-12-21</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
