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):		September 12, 2006

Extendicare Health Services, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)


Delaware	333-97293 and 333-116927	98-0066268
_____________________ (State or other jurisdiction	_____________ (Commission	______________ (I.R.S. Employer
of incorporation)	File Number)	Identification No.)

111 West Michigan Street, Milwaukee, Wisconsin		53203
_________________________________ (Address of principal executive offices)		___________ (Zip Code)


Registrant’s telephone number, including area code:		414-908-8000

Not Applicable
______________________________________________
Former name or former address, if changed since last report

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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Item 8.01 Other Events.

On September 12, 2006, Assisted Living Concepts, Inc. ("ALC"), a wholly owned subsidiary of Extendicare Health Service, Inc. ("EHSI") filed Amendment No. 3 to its registration statement on Form 10 with the U.S. Securities and Exchange Commission in connection with the previously announced spin-off of ALC from EHSI into a separate, publicly-traded company expected to be listed on the New York Stock Exchange. EHSI is an indirect wholly owned U.S. subsidiary of Extendicare, Inc. (TSX:EXE:A and EXE; NYSE: EXE.A).

Following the spin-off, ALC will hold substantially all of the assisted living business previously operated by Extendicare, Inc. and its subsidiaries.

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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.


	Extendicare Health Services, Inc.

September 12, 2006	By:	Richard L. Bertrand

		Name: Richard L. Bertrand
		Title: Senior Vice President, Chief Financial Officer and Treasurer (principal financial officer and principal accounting officer)

EXTENDICARE HEALTH SERVICES INC 8-K