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<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): August 16, 2004 (August 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.  Change in Registrant's Certifying Accountants</STRONG></FONT></P>

<P><FONT FACE="Times New Roman">	On June 9, 2004, as previously disclosed in a Form 8-K, Ernst &amp; Young LLP advised the
Company that such firm will resign as the Company's auditors upon completion of its review of
the interim financial information for the second quarter of 2004 and filing of the Company's
quarterly report on Form 10-Q for the quarter ending June 30, 2004.  Ernst &amp; Young's
resignation was effective upon completion of its review and the filing of the Company's Form
10-Q on August 9, 2004.</FONT></P>

<P><FONT FACE="Times New Roman">	The reports of Ernst &amp; Young LLP on the Company's financial statements for the past
two fiscal years did not contain an adverse opinion or a disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope, or accounting principles.  </FONT></P>

<P><FONT FACE="Times New Roman">	Because the resignation of Ernst &amp; Young LLP did not involve any disagreement with the
Company, the Company's Audit Committee was not required to take any action regarding the
resignation, other than to commence a search for a new auditing firm.  </FONT></P>

<P><FONT FACE="Times New Roman">	During the Company's most recent two fiscal years and from January 1, 2004 through
August 9, 2004, there were no disagreements with Ernst &amp; Young LLP on any matter of
accounting principles or practices, financial statements disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Ernst &amp; Young LLP, would
have caused Ernst &amp; Young LLP to make reference to the subject matter of the disagreements in
connection with its report.</FONT></P>

<P><FONT FACE="Times New Roman">	During the Company's most recent two fiscal years and from January 1, 2004 through
August 9, 2004, there were no "reportable events" as such term is described in Item 304(a)(1)(v)
of Regulation S-K.</FONT></P>

<P><FONT FACE="Times New Roman">	The Company has provided a copy of this Report to Ernst &amp; Young LLP and requested
that Ernst &amp; Young LLP furnish the Company with a letter addressed to the Commission stating
whether it agrees with the statements made by the Company in response to this item and, if not,
stating the respects in which it does not agree. A copy of that letter is filed as Exhibit 16 to this
Report.  </FONT></P>

<BR WP="BR1"><BR WP="BR2">
<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: August 16, 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></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">
<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<P>August 16, 2004</P>

<BR WP="BR1"><BR WP="BR2">
<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 of Form 8-K dated August 16, 2004, of National Health Investors, Inc. and are
in agreement with the statements contained in the first, second, fourth, fifth and sixth paragraphs
therein.  We have no basis to agree or disagree with other statements of the registrant contained
therein.</P>

<BR WP="BR1"><BR WP="BR2">
<P>/s/ Ernst &amp; Young LLP</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": "04978323"}, "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): August 16, 2004 (August 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.  Change in Registrant's Certifying Accountants
On June 9, 2004, as previously disclosed in a Form 8-K, Ernst & Young LLP advised the
Company that such firm will resign as the Company's auditors upon completion of its review of
the interim financial information for the second quarter of 2004 and filing of the Company's
quarterly report on Form 10-Q for the quarter ending June 30, 2004.  Ernst & Young's
resignation was effective upon completion of its review and the filing of the Company's Form
10-Q on August 9, 2004.
The reports of Ernst & Young LLP on the Company's financial statements for the past
two fiscal years did not contain an adverse opinion or a disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope, or accounting principles.
Because the resignation of Ernst & Young LLP did not involve any disagreement with the
Company, the Company's Audit Committee was not required to take any action regarding the
resignation, other than to commence a search for a new auditing firm.
During the Company's most recent two fiscal years and from January 1, 2004 through
August 9, 2004, there were no disagreements with Ernst & Young LLP on any matter of
accounting principles or practices, financial statements disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Ernst & Young LLP, would
have caused Ernst & Young LLP to make reference to the subject matter of the disagreements in
connection with its report.
During the Company's most recent two fiscal years and from January 1, 2004 through
August 9, 2004, there were no "reportable events" as such term is described in Item 304(a)(1)(v)
of Regulation S-K.
The Company has provided a copy of this Report to Ernst & Young LLP and requested
that Ernst & Young LLP furnish the Company with a letter addressed to the Commission stating
whether it agrees with the statements made by the Company in response to this item and, if not,
stating the respects in which it does not agree. A copy of that letter is filed as Exhibit 16 to this
Report.
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: August 16, 2004
Exhibit Index
Number
Exhibit
16
Letter to Securities and Exchange Commission
EXHIBIT 16
August 16, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated August 16, 2004, of National Health Investors, Inc. and are
in agreement with the statements contained in the first, second, fourth, fifth and sixth paragraphs
therein.  We have no basis to agree or disagree with other statements of the registrant contained
therein.
/s/ Ernst & Young LLP