U.S. 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):  MAY 12, 2004

                              EMERITUS CORPORATION
               (Exact name of registrant as specified in charter)

     WASHINGTON                 1-14012               91-1605464
   (State or other     (Commission File Number)     (IRS Employer
    jurisdiction                                   Identification No.)
  of incorporation)
                              Raymond R. Brandstrom
        Vice President of Finance, Chief Financial Officer, and Secretary
                              Emeritus Corporation
                         3131 Elliott Avenue, Suite 500
                            Seattle, Washington 98121
               (Address of principal executive offices) (Zip Code)

                                 (206) 298-2909
              (Registrant's telephone number, including area code)


<PAGE>
ITEM  12.  RESULTS  OF  OPERATIONS  AND  FINANCIAL  CONDITION

On  May  12,  2004,  Emeritus  Corporation issued a press release announcing its
financial  results  for  the fiscal quarter ended March 31, 2004.  A copy of the
press  release  is  furnished  as  Exhibit  99.1  to  this  report.

The  press  release  should  be  read  in  conjunction  with  the note regarding
forward-looking  statements, which is included in the text of the press release.

<PAGE>
                                    SIGNATURE
     Pursuant  to  the  requirements  of the Securities Exchange Act of 1934, as
amended,  the  registrant has duly caused this report to be signed on its behalf
by  the  undersigned,  hereunto  duly  authorized.

                               EMERITUS  CORPORATION

                          By:  /s/ Raymond R. Brandstrom
                             ----------------------------
                             Raymond  R.  Brandstrom
                             Vice President of Finance, Chief Financial Officer,
                             and Secretary


Dated:  May  13,  2003
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{"company-data": {"conformed-name": "EMERITUS CORP\\WA\\", "cik": "0001001604", "assigned-sic": "8050", "irs-number": "911605464", "state-of-incorporation": "WA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-14012", "film-number": "04800540"}, "business-address": {"street1": "3131 ELLIOTT AVENUE", "street2": "SUITE 500", "city": "SEATTLE", "state": "WA", "zip": "98121", "phone": "2062982909"}, "mail-address": {"street1": "3131 ELLIOTT AVE STE 500", "city": "SEATTLE", "state": "WA", "zip": "98121"}}
U.S. 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):  MAY 12, 2004

                              EMERITUS CORPORATION
               (Exact name of registrant as specified in charter)

     WASHINGTON                 1-14012               91-1605464
   (State or other     (Commission File Number)     (IRS Employer
    jurisdiction                                   Identification No.)
  of incorporation)
                              Raymond R. Brandstrom
        Vice President of Finance, Chief Financial Officer, and Secretary
                              Emeritus Corporation
                         3131 Elliott Avenue, Suite 500
                            Seattle, Washington 98121
               (Address of principal executive offices) (Zip Code)

                                 (206) 298-2909
              (Registrant's telephone number, including area code)
ITEM  12.  RESULTS  OF  OPERATIONS  AND  FINANCIAL  CONDITION

On  May  12,  2004,  Emeritus  Corporation issued a press release announcing its
financial  results  for  the fiscal quarter ended March 31, 2004.  A copy of the
press  release  is  furnished  as  Exhibit  99.1  to  this  report.

The  press  release  should  be  read  in  conjunction  with  the note regarding
forward-looking  statements, which is included in the text of the press release.
SIGNATURE
     Pursuant  to  the  requirements  of the Securities Exchange Act of 1934, as
amended,  the  registrant has duly caused this report to be signed on its behalf
by  the  undersigned,  hereunto  duly  authorized.

                               EMERITUS  CORPORATION

                          By:  /s/ Raymond R. Brandstrom
                             ----------------------------
                             Raymond  R.  Brandstrom
                             Vice President of Finance, Chief Financial Officer,
                             and Secretary

Dated:  May  13,  2003