-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
 MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq
 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 suWDZML/RgfpcUUhex0bjcq/W5yJMvRH5ZBt7AceBTnX8yZYt3P+E/o5B/+GhNHo
 at4KQlH4meKByJjzsNcbQg==

<IMS-DOCUMENT>0000950134-94-000424.txt : 19940419
<IMS-HEADER>0000950134-94-000424.hdr.sgml : 19940419
ACCESSION NUMBER:		0000950134-94-000424
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19940407
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19940418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEVERLY ENTERPRISES INC /DE/
		CENTRAL INDEX KEY:			0000812305
		STANDARD INDUSTRIAL CLASSIFICATION:	8051
		IRS NUMBER:				954100309
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09550
		FILM NUMBER:		94523147

	BUSINESS ADDRESS:	
		STREET 1:		1200 S WALDRON RD #155
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72903
		BUSINESS PHONE:		5014526712
</IMS-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>000095013494000424-001-seq1-8-k.txt
<DESCRIPTION>FORM 8-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>000095013494000424-002-seq2-ex-23-1.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
</DOCUMENT>
</SUBMISSION>