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Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
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MIC-Info: RSA-MD5,RSA,
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 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
<DESCRIPTION>FORM 8-K
<TEXT>

<PAGE>   1


                       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:  April 7, 1994
                       (Date of earliest event reported)



<TABLE>
<S>                              <C>                                       <C>                                 
DELAWARE                         COMMISSION FILE:                          95-4100309                          
                                      1-9550                                   
</TABLE>                 


                        1200 SOUTH WALDRON ROAD, NO. 155
                          FORT SMITH, ARKANSAS  72903

                                 (501) 452-6712
<PAGE>   2
Item 5:  Other Events.

         On April 7, 1994, Beverly Enterprises, Inc., (the "Company") filed a
Registration Statement on Form S-3 (No. 33-53013) relating to the registration
under the Securities Act of 1933, as amended (the "Securities Act"), of up to
1,000,000 shares of Common Stock of the Company to be offered by the President
and fellows of Harvard College, a Massachusetts Educational Corporation.

         A consent of Ernst & Young dated April 1, 1994 was filed with the
Registration Statement as EXHIBIT 23.1. It has been discovered that there was a
typographical error in the EDGAR transmission of EXHIBIT 23.1. Filed herewith
is a corrected EXHIBIT 23.1 which correctly reflects the originally executed
Consent in the files of the Company.





                                       1
<PAGE>   3
Item 7:  Financial Statements and Exhibits

         (c)  Exhibits.  The following Exhibits are filed as part of this
Report and as Exhibits to the Registration Statement (File No. 33-53013).

          Exhibit No.                          Description
          -----------                          -----------
             23.1                              Consent of Independent Auditors





                                       2
<PAGE>   4
                                   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.

                                        BEVERLY ENTERPRISES, INC.
                                           Registrant

April 18, 1994

                                        By: /s/ SCOTT M. TABAKIN            
                                            Scott Tabakin
                                            Vice President and Controller
<PAGE>   5
                                   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.

                                        BEVERLY ENTERPRISES, INC.
                                          Registrant

April 18, 1994

                                        By: /s/ SCOTT TABAKIN               
                                            Scott Tabakin
                                            Vice President and Controller
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>

<PAGE>   1
                                                                    EXHIBIT 23.1

                        CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3) and related Prospectus of Beverly
Enterprises, Inc. for the registration of 1,000,000 shares of its common stock
and to the incorporation by reference therein of our report dated February 4,
1994, with respect to the consolidated financial statements and schedules of
Beverly Enterprises, Inc. included in its Annual Report (Form 10K) for the year
ended December 31, 1993, filed with the Securities and Exchange Commission.

                                               ERNST & YOUNG

Little Rock, Arkansas
April 1, 1994
</TEXT>
</DOCUMENT>
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