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  <TITLE> Extendicare Health Services, Inc. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	September 12, 2006
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  	Extendicare Health Services, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	333-97293 and 333-116927
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  	98-0066268
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	111 West Michigan Street, Milwaukee, Wisconsin
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  	53203
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	414-908-8000
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  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:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 8.01 Other Events.
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  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).<br><br>Following the spin-off, ALC will hold substantially all of the assisted living business previously operated by Extendicare, Inc. and its subsidiaries.<br><br>
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  	SIGNATURES
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  	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.
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  	Extendicare Health Services, Inc.
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  	&nbsp;&nbsp;
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  <I>
  	September 12, 2006
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  	By:
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  <I>
  	Richard L. Bertrand
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  <I>
  	Name: Richard L. Bertrand
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  <I>
  	Title: Senior Vice President, Chief Financial Officer and Treasurer (principal financial officer and principal accounting officer)
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_14918.htm", "description": "LIVE FILING", "secsgml_size_bytes": 9032}]
metadata_filer: {"company-data": {"conformed-name": "EXTENDICARE HEALTH SERVICES INC", "cik": "0001052024", "assigned-sic": "8051", "irs-number": "980066268", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-43549", "film-number": "061088497"}, "business-address": {"street1": "105 W MICHIGAN ST", "city": "MILWAUKEE", "state": "WI", "zip": "53203", "phone": "4142719696"}, "mail-address": {"street1": "105 W MICHIGAN", "city": "MILWAUKEE", "state": "WI", "zip": "53203"}}
text: Extendicare Health Services, Inc. (Form: 8-K)
  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))
  Top of the Form
  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.
  Top of the Form
  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)