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<TABLE WIDTH="100%">
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER"><FONT SIZE="+1"><STRONG>UNITED STATES</STRONG></FONT><FONT FACE="Arial"></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3" ALIGN="CENTER"><FONT FACE="Arial"></FONT><FONT SIZE="+1"><STRONG>SECURITIES AND EXCHANGE COMMISSION</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER"><STRONG>Washington, D.C.  20549</STRONG></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER"><FONT SIZE="+1"><STRONG>FORM 8-K</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">CURRENT REPORT PURSUANT</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">TO SECTION 13 OR 15(d) OF THE</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">SECURITIES EXCHANGE ACT OF 1934</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">Date of Report (Date of earliest event reported): September 10, 2004 (September 9, 2004)</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER"><STRONG><FONT SIZE="+1"><U>                    National Health Investors, Inc.                    </U></STRONG></FONT><STRONG></STRONG></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">(Exact name of Registrant as specified in its charter)</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER"><U>        Maryland      </U></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">(State or Other Jurisdiction of Incorporation)</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="2"></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="2">
<P ALIGN="CENTER"><U>        333-41863        </U></TD>
<TD>
<P ALIGN="CENTER"><U>   62-1470956   </U></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="2">
<P ALIGN="CENTER">(Commission File No.)</TD>
<TD>
<P ALIGN="CENTER">(IRS Employer</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD>
<P ALIGN="CENTER">Identification Number)</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">100 Vine Street, Suite 1202</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER"><U>Murfreesboro, TN 37130</U></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">(Address of principal executive offices, including zip code)</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER"><U>        (615) 890-9100        </U></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">(Registrant's telephone number, including area code)</TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3"></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER"><U>          Not Applicable          </U></TD></TR>
<TR VALIGN="TOP"><TD COLSPAN="3">
<P ALIGN="CENTER">(Former name or former address, if changed since last report)</TD></TR></TABLE>
</P>
<BR WP="BR1"><BR WP="BR2">
<P><FONT FACE="Times New Roman"><STRONG>Item 4.01  Change in Registrant's Certifying Accountants</STRONG></FONT></P>

<P><FONT FACE="Times New Roman">	The Audit Committee of the Board of Directors of National Health Investors, Inc. (the
"Company") engaged BDO Seidman, LLP as the independent auditors of the Company to
conduct the audit of the Company's financial statements as of and for the year ended December
31, 2004.</FONT></P>

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<P ALIGN="CENTER">SIGNATURES</P>

<P>	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.</P>

<BR WP="BR1"><BR WP="BR2">
<TABLE WIDTH="100%">
<TR VALIGN="TOP"><TD></TD>
<TD>National Health Investors, Inc.</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD>By: <U>/s/ W. Andrew Adams               </U></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD>Name: W. Andrew Adams</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD>Title: Chief Executive Officer</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD>By:<U>/s/ Donald K. Daniel                   </U></TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD>Name:  Donald K. Daniel</TD></TR>
<TR VALIGN="TOP"><TD></TD>
<TD>Title: Principal Accounting Officer</TD></TR>
<TR VALIGN="TOP"><TD>Date: September 10, 2004</TD>
<TD></TD></TR></TABLE>

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<P ALIGN="CENTER">Exhibit Index</P>

<BR WP="BR1"><BR WP="BR2">
<TABLE WIDTH="100%">
<TR VALIGN="TOP"><TD><STRONG>Number</STRONG></TD>
<TD><STRONG>Exhibit</STRONG></TD></TR>
<TR VALIGN="TOP"><TD>16</TD>
<TD>Letter to Securities and Exchange Commission</TD></TR>
<TR VALIGN="TOP"><TD>99</TD>
<TD>Press release dated September 9, 2004</TD></TR></TABLE>

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<P ALIGN="CENTER"><FONT SIZE="-2"></FONT><STRONG>EXHIBIT 16</STRONG></P>

<BR WP="BR1"><BR WP="BR2">
<P>September 10, 2004</P>

<P>Securities and Exchange Commission</P>

<P>450 Fifth Street, N.W.</P>

<P>Washington, DC 20549</P>

<P>Gentlemen:</P>

<P>We have read Item 4.01 of Form 8-K dated September 10, 2004, of National Health Investors, Inc.
and have no basis to agree or disagree with the statements of the registrant contained therein.  We
previously issued letters, dated June 15, 2004 and August 16, 2004, which were included in exhibits
to Forms 8-K dated June 15, 2004 and August 16, 2004, respectively, of National Health Investors,
Inc.  </P>

<BR WP="BR1"><BR WP="BR2">
<P>/s/ Ernst &amp; Young LLP</P>

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<P ALIGN="CENTER"><STRONG>EXHIBIT 99</STRONG></P>

<BR WP="BR1"><BR WP="BR2">
<P><FONT SIZE="-2">For Release: September 9, 2004</FONT></P>

<P><FONT SIZE="-2">Contact: Gerald Coggin, VP of Investor Relations</FONT></P>

<P><FONT SIZE="-2">Phone: (615) 890-9100</FONT></P>

<P><FONT SIZE="+2">NHI Board approves BDO Seidman, LLP</FONT></P>

<P>	MURFREESBORO, Tenn. - National Health Investors, Inc. (NYSE:NHI), one of the
nation's largest health care real estate investment trusts, announced today the appointment of
BDO Seidman, LLP as its new independent accountants, effective immediately.  The decision
was approved by NHI's Board of Directors upon the recommendation of its Audit Committee.</P>

<P>	National Health Investors, Inc. is a long-term health care real estate investment trust that
specializes in the financing of health care real estate by first mortgage and by purchase and
leaseback transactions. The common stock of the company trades on the New York Stock
Exchange with the symbol NHI.  Additional information including NHI's most recent press
releases may be obtained on NHI's web site at www.nhinvestors.com.</P>

<P><EM>	Statements in this press release that are not historical facts are forward -looking
statements.  NHI cautions investors that any forward-looking statements made involve risks and
uncertainties and are not guarantees of future performance.  All forward-looking statements
represent NHI's best judgment as of the date of this release.</EM></P>

<P ALIGN="CENTER">-30-</P>

<P>	</P>

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{"company-data": {"conformed-name": "NATIONAL HEALTH INVESTORS INC", "cik": "0000877860", "assigned-sic": "6798", "irs-number": "621470956", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-10822", "film-number": "041025766"}, "business-address": {"street1": "100 VINE ST STE 1400", "street2": "CITY CENTER", "city": "MURFREESBORO", "state": "TN", "zip": "37130", "phone": "6158909100"}, "mail-address": {"street1": "P.O. BOX 1102", "city": "MURFREESBORO", "state": "TN", "zip": "37133-1102"}}
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 10, 2004 (September 9, 2004)
National Health Investors, Inc.
(Exact name of Registrant as specified in its charter)
Maryland
(State or Other Jurisdiction of Incorporation)
333-41863
62-1470956
(Commission File No.)
(IRS Employer
Identification Number)
100 Vine Street, Suite 1202
Murfreesboro, TN 37130
(Address of principal executive offices, including zip code)
(615) 890-9100
(Registrant's telephone number, including area code)
Not Applicable
(Former name or former address, if changed since last report)
Item 4.01  Change in Registrant's Certifying Accountants
The Audit Committee of the Board of Directors of National Health Investors, Inc. (the
"Company") engaged BDO Seidman, LLP as the independent auditors of the Company to
conduct the audit of the Company's financial statements as of and for the year ended December
31, 2004.
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.
National Health Investors, Inc.
By:
/s/ W. Andrew Adams
Name: W. Andrew Adams
Title: Chief Executive Officer
By:
/s/ Donald K. Daniel
Name:  Donald K. Daniel
Title: Principal Accounting Officer
Date: September 10, 2004
Exhibit Index
Number
Exhibit
16
Letter to Securities and Exchange Commission
99
Press release dated September 9, 2004
EXHIBIT 16
September 10, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated September 10, 2004, of National Health Investors, Inc.
and have no basis to agree or disagree with the statements of the registrant contained therein.  We
previously issued letters, dated June 15, 2004 and August 16, 2004, which were included in exhibits
to Forms 8-K dated June 15, 2004 and August 16, 2004, respectively, of National Health Investors,
Inc.
/s/ Ernst & Young LLP
EXHIBIT 99
For Release: September 9, 2004
Contact: Gerald Coggin, VP of Investor Relations
Phone: (615) 890-9100
NHI Board approves BDO Seidman, LLP
MURFREESBORO, Tenn. - National Health Investors, Inc. (NYSE:NHI), one of the
nation's largest health care real estate investment trusts, announced today the appointment of
BDO Seidman, LLP as its new independent accountants, effective immediately.  The decision
was approved by NHI's Board of Directors upon the recommendation of its Audit Committee.
National Health Investors, Inc. is a long-term health care real estate investment trust that
specializes in the financing of health care real estate by first mortgage and by purchase and
leaseback transactions. The common stock of the company trades on the New York Stock
Exchange with the symbol NHI.  Additional information including NHI's most recent press
releases may be obtained on NHI's web site at www.nhinvestors.com.
Statements in this press release that are not historical facts are forward -looking
statements.  NHI cautions investors that any forward-looking statements made involve risks and
uncertainties and are not guarantees of future performance.  All forward-looking statements
represent NHI's best judgment as of the date of this release.
-30-