4

                                     
                                     
                                     
                    SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, DC 20549-1004
                                     
                                 FORM 10-K
                                     
               ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
                  OF THE SECURITIES EXCHANGE ACT OF 1934


               For the fiscal year ended   December 31, 1997
                                     
                     Commission file number    0-16415

                      CUMBERLAND HEALTHCARE, L.P. I-A
          (Exact name of Registrant as specified in its charter)

               Delaware                            59-2660778
      (State or other jurisdiction of          (I.R.S. Employer
      incorporation or organization)          Identification No.)

           880 Carillon Parkway, St. Petersburg, Florida   33716
           (Address of principal executive offices)   (Zip Code)
                                     
    Registrant's telephone number, including area code  (813) 573-3800

     Securities registered pursuant to Section 12(b) of the Act: None
                                     
    Securities registered pursuant to Section 12(g) of the Act: 30,000

                            Title of Each Class
                   Units of Limited Partnership Interest
                              $1,000 per unit

Indicate by check mark if disclosure of delinquent filers pursuant to  Item
405  of  Regulation S-K is not contained herein, and will not be contained,
to  the  best of Registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-K  or  any
amendment to this Form 10-K.   X

Indicate  by  check mark whether the Registrant (1) has filed  all  reports
required to be filed by Section 13 or 15(d) of the Securities Exchange  Act
of  1934  during the preceding 12 months (or such shorter period  that  the
Registrant was required to file such reports), and (2) has been subject  to
such filing requirements for the past 90 days.

                             YES  X        NO

Number of shares outstanding of each of Registrant's classes of securities:

                                                Number of Units
        Title of Each Class                  at December 31, 1997

     Units of Limited Partnership
     Interest:  $1,000 per unit                       30,000

There  is  no  public  market  for the trading  of  partnership  units  and
therefore no market value can be determined.


                    DOCUMENTS INCORPORATED BY REFERENCE

                                   None
                                     
                                     
                                     
                                     
                                     
                                     
                                              Exhibit Index:  Pages 24 - 27
                                  PART I

Item 1. Business

General Development of Business

    The Registrant is a limited partnership (the "Partnership") composed of
Medical  Investments  Partners (the "General Partner")  and  purchasers  of
Partnership units as the limited partners.  The General Partner is composed
of RJ Health Properties, Inc. and RJ Medical Investors, Inc., both of which
are  wholly-owned  subsidiaries  of  Raymond  James  Financial,  Inc.   The
Partnership was formed under the laws of Delaware and commenced  operations
on March 13, 1986.

Financial Information about Industry Segments

     The Partnership was formed to engage in only one industry segment, the
acquisition  of  nursing homes subject to leases to third  parties.   As  a
result  of  the  bankruptcy of the original lessees  of  the  Partnership's
nursing homes, the Partnership, on an interim basis, became the operator of
the  fourteen nursing homes owned by it pending locating qualified  lessees
for the nursing homes.

Narrative Description of Business

     The  Partnership's  business is to acquire and  lease  nursing  homes,
primarily  through operating leases expected to generate cash distributions
to the Limited Partners from leasing revenues and proceeds from the sale or
other disposition of the nursing homes.

Termination and Dissolution of the Partnership

     On  May  8,  1996, the limited partners approved a plan of liquidation
pursuant  to which the Partnership will be dissolved and its affairs  wound
up  pursuant  to Article XIV of the Limited Partnership Agreement  and  its
assets  be liquidated with the proceeds of such liquidation to be  expended
and  distributed  as  required by the Limited Partnership  Agreement.   All
operating  assets  of the Partnership have been liquidated,  and  the  non-
operating  assets should be converted to liquid assets during  1998.   Upon
distribution of all of the assets of the Partnership, the Partnership  will
be terminated.

Nursing Home Operations

     The  Partnership  owns 99% of Cumberland Healthcare,  L.P.  I-C  which
leased  the  Hillcrest Care Center to Arbor Health Care Company  ("Arbor").
The General Partner owns the remaining 1% of Cumberland Healthcare, L.P. I-
C.   The  lease  provided  for a minimum rent  of  $330,000  per  year  and
additional  rent  of 4% of net revenue.  Total lease payments  were  capped
annually  at $545,000.  Arbor had an option to purchase the facility  which
became effective February 1, 1995, and terminated February 1, 1997,  at  an
amount  determined according to the lease agreement.  Arbor  exercised  its
option  to  purchase Hillcrest Care Center and on September 20,  1996,  the
purchase  was closed with the payment of $5,750,000 by Arbor to  Cumberland
Healthcare, L.P. I-C.

     The  Partnership leased Bel Tooren, Imperial, La Habra, Mirada  Hills,
Northwalk,  Rimrock and Sun City (collectively the "LCCA  Homes")  to  Life
Care  Centers  of  America ("LCCA").  The leases with LCCA are  hereinafter
referred  to  as  the  "LCCA Leases".  The LCCA Leases required  an  annual
minimum rent of $2,408,932 for the fiscal year ended May 31, 1996, with  an
annual adjustment based on 6% of the increase in resident service revenues.
The  LCCA  Leases also called for incentive rent based on a 50% sharing  of
LCCA's net profit from the LCCA Homes.  LCCA had an option to purchase  the
LCCA  Homes  beginning  June 1, 1999 and ending December  31,  1999  for  a
purchase  price  equal to the then fair market value  of  the  LCCA  Homes;
provided,  however,  that  the aggregate price  for  all  the  LCCA  Homes,
pursuant  to  the  option, would not be less than  $24,292,000.   The  LCCA
Leases original expiration date was May 2000.  LCCA's obligations under the
LCCA  Leases  were  personally guaranteed by the principal  shareholder  of
LCCA.   During  1994, the Partnership notified LCCA that it  believed  that
LCCA was in violation of certain technical reporting, rent computation  and
other  covenants  of  the LCCA Leases since the reports and  certifications
required to be delivered to the Partnership under the LCCA Leases were  not
in  the  detail  and form required by the LCCA Leases.   LCCA  denied  that
violations or breaches of the LCCA Leases occurred.  The disputes  involved
the accounting methods used by LCCA to calculate whether any incentive rent
was  due.   The  parties disagreed as to what credits and debits  could  be
properly used in making the calculation under the LCCA Leases. The  General
Partner estimated the aggregate amount of the disputes to be $50,000.   The
Partnership  did  not  recognize any of the disputed  amounts  as  revenue.
Resolution  of  the  disputes was a condition precedent  to  both  parties'
obligations  pursuant  to the Purchase Agreement and  was  settled  through
negotiations.  In addition, LCCA had informed the Partnership that  it  was
seeking future rental concessions under the LCCA Leases.

     The  Partnership entered into an agreement with LCCA on August 4, 1995
(the  "Purchase Agreement") pursuant to which LCCA agreed to purchase seven
nursing   facilities  located  in  California  for  a  purchase  price   of
$17,900,000.  The Purchase Agreement required the purchase price to be paid
by LCCA as follows:

(a)   LCCA  would  assume the indebtedness secured by  a  mortgage  on  the
    Rimrock Facility.

(b)   LCCA  would deliver a purchase money note in the amount of $1,000,000
    guaranteed  by its principal shareholder to the Partnership (the  "LCCA
    Note").  The LCCA Note matures on the fifth anniversary of its issuance but
    payment  may be demanded at the option of the Partnership on or anytime
    after  December 28, 1997.  A portion of the accrued interest is payable
    monthly and the balance is due on the maturity of the LCCA Note.  However,
    if the Partnership exercises its right to call the LCCA Note on or after
    December 28, 1997, the accrued interest which would otherwise be due at
    maturity will be canceled; and

(c)   The balance of the purchase price would be paid in cash at closing by
    federal funds wire transfer to the Partnership.

     The  agreement to sell the LCCA Homes to LCCA was subject to Partners'
approval.  Approval  by the Partners' for the sale of the  LCCA  Homes  was
granted May 8, 1996.  On May 29, 1996, the closing of the sale of the  LCCA
Homes  was  finalized.  All lease agreements previously  held  between  the
Partnership and LCCA were terminated.

     Effective  September 19, 1990, the Partnership leased its  Rancho  Los
Padres nursing home to FHP, Inc. ("FHP"), a large California based HMO  and
the  principal subsidiary of FHP International Corporation, for ten  years.
The  lease for Rancho Los Padres required FHP, as lessee, to make a monthly
minimum  lease payment of $22,000 ($264,000 annually) for the  first  year,
$24,500  ($294,000  annually) for the second year,  and  $24,500  plus  the
greater  of the percentage increase of the Medi-Cal rate or consumer  price
index  increase,  but not less than 3% nor more than 8%,  for  years  three
through  ten  of  the  lease.   On October 25, 1995,  a  Lease  Termination
Agreement  was signed by Cumberland Healthcare (Cumberland) and  FHP,  Inc.
relating to FHP - Norwalk f/k/a Rancho Los Padres whereby Cumberland  would
receive  an  early lease termination payment.  A Management  Agreement  was
also signed  whereby  Cumberland  would  become  the  interim  operator  of
the  facility. Pursuant to the Lease Termination Agreement, $1,566,174  was
placed in escrow, and payment was contingent upon Cumberland obtaining  the
appropriate license to operate and maintain the FHP - Norwalk facility.  In
January  1996,  the  State of California - Department  of  Health  Services
issued  a  license  to  Cumberland to operate and  maintain  Pacific  Palms
Skilled Nursing f/k/a FHP - Norwalk f/k/a Rancho Los Padres.  After various
prorations,  working  capital  advances  and  earned  interest,   the   net
distribution from the escrow account to Cumberland was $1,534,334.  FHP, as
part  of  the  termination  agreement, agreed to maintain  at  the  nursing
facility  an average census of its members/patients sufficient  to  average
not  less  than five patient days for each day between September 30,  1995,
and  October  1, 1996, at a rate which is essentially $45 per  patient  day
greater  than market rent.  In the event of a sale or subsequent  lease  of
all  or  any interest in Pacific Palms Skilled Nursing prior to October  1,
1996,  the  Partnership was required to pay to the lessee 50% of  the  sale
proceeds  in  excess  of  $1,600,000, up to  a  maximum  total  payment  of
$500,000.

     On  September 30, 1997, the Partnership closed on a purchase agreement
with Premier Management Company (Premier) whereby Premier purchased Pacific
Palms  (Norwalk, California) and Paramount Chateau (Paramount,  California)
for $5,050,000.  On December 31, 1997, the Partnership closed on a purchase
agreement  with Public Hospital District No. 2 (the hospital)  whereby  the
hospital purchased the Sequim, Washington (Olympic Healthcare) facility for
$2,800,000.

     As  a  result of the two 1997 sale closings, the Partnership no longer
owns any investment properties.

     As of December 31, 1997 and 1996, the Partnership and its subsidiaries
had 0 and 229 employees, respectively.








Item 2. Properties

     As  of  December  31, 1997, the Partnership does not own  directly  or
through  limited  partnership investments any  properties  or  interest  in
properties.

    As a result of the sale of the Partnership's leased facilities in 1996,
the  Partnership, directly or through a manager, operated  three  remaining
facilities  until their sale in 1997.  1997 resident occupancy  percentages
are included in the following table.

Paramount  Chateau  (99  Beds - SNF)                    12/31/97   12/31/96
12/31/95
Average Census                               84.7%     83.7%     87.6%
  Private                                     8.2%      7.2%      9.9%
    Medicare                                              10.8%       10.1%
6.2%
    Medi-Cal                                              77.6%       80.6%
83.9%
  HMO                                         2.7%       .6%        --
  Hospice                                      .7%      1.5%        --
Average Reimbursement Rate
  Private                                 $  95.73  $  96.58  $  79.69
    Medicare                                             286.88      254.25
244.76
    Medi-Cal                                              74.11       73.30
73.89
  HMO                                       184.12    148.08        --
  Hospice                                    78.20     81.09        --
Average Monthly Revenue                   $295,561  $247,659  $234,807

Pacific Palms (99 Beds - SNF)
Average Census                               47.0%     36.7%       N/A
  Private                                     4.1%      9.0%       N/A
    Medicare                                               5.6%        6.3%
N/A
    Medi-Cal                                              78.7%       65.3%
N/A
  HMO                                        11.0%     16.4%       N/A
  Hospice                                      .6%      3.0%       N/A
Average Reimbursement Rate
  Private                                 $ 106.66  $ 107.71       N/A
    Medicare                                             302.69      269.30
N/A
    Medi-Cal                                              74.04       72.64
N/A
  HMO                                       208.15    204.90       N/A
  Hospice                                   128.79    141.02       N/A
Average Monthly Revenue                   $160,851  $136,188       N/A
Item 2.   Properties (Continued)

Olympic Healthcare (60 Bed - SNF)
   Average  Census                              88.3%      94.2%      88.1%
Private                                      30.9%     35.8%     31.8%
    Medicare                                              10.5%        9.9%
11.4%
    Medicaid                                              58.6%       54.3%
56.8%
Average Reimbursement Rate
  Private                                 $ 110.84  $  99.03  $  94.75
    Medicare                                             228.60      189.43
173.62
    Medicaid                                             102.65       98.74
94.45
Average Monthly Revenue                   $202,911  $190,642  $183,536

Olympic Healthcare (24 Bed - ALF)
Average Census                               80.7%     76.2%     60.3%
  Private                                    20.8%     30.3%     61.0%
    Medicaid                                              79.2%       69.7%
39.0%
Average Reimbursement Rate
  Private                                 $  65.60  $  60.59  $  49.97
    Medicaid                                              58.90       53.58
51.27
Average Monthly Revenue                   $ 36,347  $ 32,312  $ 23,644

All Operated Homes
Average Occupancy Rates                      73.0%     69.0%     84.0%

Item 3.  Legal Proceedings

      There  are  no  material  pending  legal  proceedings  to  which  the
Partnership is a party or to which its property is subject.  Therefore,  no
provision has been made in the accompanying financial statements.

Item 4.  Submission of Matters to a Vote of Security Holders

     No  matters were submitted to a vote of security holders, through  the
solicitation of proxies or otherwise, during the fourth quarter of 1997.

                                  PART II

Item 5.  Market for the Registrant's Securities and Related Security Holder
        Matters

(a)   The  Registrant's  limited  partnership interests  are  not  publicly
    traded.  There  is  no market for the Registrant's limited  partnership
    interests and it is unlikely that any will develop.

(b)  Approximate number of Equity Security Holders:

                                          Number of Record Holders
    Title of Class                         as of December 31, 1997
Units of Limited Partnership Interest                1,937
General Partner Interest                                 1

    No Limited Partner owns more than 5% of the Units.  The General Partner
Interest  is  owned  by  Medical Investments Partners,  The  Raymond  James
Financial Center, 880 Carillon Parkway, St. Petersburg, Florida 33716.

(c)  Total Units of Limited Partnership (1,000 units)           30,000
    Total Units Outstanding ($1,000 per unit)         30,000

                                           1997      1996      1995
Distributions to Limited Partners          None  $18,150,000$ 1,500,000
Distributions to General Partner           None       37,620    30,612

     All  of the distributions for 1996 or 1995 represent return of capital
on a GAAP basis.

Item 6.  Selected Financial Data

                       1997      1996      1995      1994      1993
Total Revenues(1)   $  199,361$  269,390$    62,825$    37,086$   192,336
Net Income(2)       $  149,699   138,294  (57,976)  (73,326)    21,319
Total Assets        $9,770,909 9,392,80922,181,44222,618,44826,301,479
Mortgage Notes
  Payable                    0 1,256,214 7,946,917 8,782,49710,889,660
Distributions to
  Limited Partners
    Per Partnership Unit     0    605.00     50.00     35.00     20.00
Net Income(2)
   Per  Unit                          $4.89      $4.52   $(1.89)    $(2.40)
$.70

(1)   Total  revenues in 1993 omit extraordinary gain on sale  of  minority
    interest and forgiveness of indebtedness.

(2)   Net  Income  and  Net  Income Per Unit does not include  income  from
    discontinued operations.

     The  above selected financial data should be read in conjunction  with
the  financial  statements and related notes appearing  elsewhere  in  this
report.   This  statement is not covered by the auditors' opinion  included
elsewhere in this report.

Item 7.  Management's Discussion and Analysis of Financial Condition and
       Results of Operations

Continuing Operations:

     Interest income decreased by $70,029 (26%) for the year ended December
31,  1997,  compared to the same period in 1996, due to  decreased  average
cash balances in interest bearing accounts as a result of the distributions
issued  for  the  LCCA and Arbor sale proceeds.  Interest income  increased
$206,565  (328.8%) for the year ended December 31, 1996,  compared  to  the
same  period  in 1995, due to increased average cash balances  in  interest
bearing accounts.  The increased average cash balances were a result of the
cash proceeds from the sale of eight of the eleven nursing homes.

      General and Administrative - Affiliate expenses decreased by  $54,744
(91.4%)  for the year ended December 31, 1997, compared to the same  period
in  1996, due to decreased senior management involvement resulting from the
sale  of  the nursing facilities.  Affiliate expenses increased by  $15,730
(35.6%)  for the year ended December 31, 1996, compared to the same  period
in 1995, due to the increased time and travel required by senior management
to  negotiate and execute the LCCA sale, the Arbor sale and the  FHP  lease
termination.

      General  and  Administrative - Other expenses  decreased  by  $26,690
(37.5%)  for the year ended December 31, 1997, compared to the same  period
in  1996,  due to an increase in the percentage of travel and  overhead  of
affiliates directly related to and allocated to resident services expenses.
General and Administrative - Other expenses decreased by $5,435 (7.1%)  for
the  year ended December 31, 1996, compared to the same period in 1995, due
in most part to a decrease of $7,927 in insurance costs.

      As  a  result of the above revenue and expense items, the Partnership
had  $149,699  net income from continuing operations for  the  year  ending
December 31, 1997, $138,294 net income from continuing operations  for  the
year  ending  December  31,  1996 and $(57,976) net  loss  from  continuing
operations  for the year ending December 31, 1995. Inflation  and  changing
prices  have  not had a material impact on net revenues and  expenses  from
continuing operations over the past three years.

Discontinued Operations:

     Due to the 1996 sale of the rental segment of the operations, there is
no  1997  income  to  compare to prior years.  Rental  income  included  in
discontinued  operations decreased by $954,152 (57.8%) for the  year  ended
December 31, 1996, compared to the same period in 1995 due to the  May  29,
1996,  sale  of the LCCA Homes, the September 20, 1996, sale  of  Hillcrest
Care  Center  and the transfer of the Norwalk, California  facility  to  an
operated facility.  Resident service revenues decreased by $560,655  (7.4%)
for  the year ended December 31, 1997, compared to the same period in 1996.
This decrease is due, in most part, to the September 30, 1997, sale of  the
Norwalk  and  Paramount, California nursing facilities.   Resident  service
revenues      increased     by     $2,140,548     (39.6%)      for      the
Item 7.  Management's Discussion and Analysis of Financial Condition and
       Results of Operations (Continued)

Discontinued Operations: (Continued)

year  ended  December 31, 1996, compared to the same period in 1995.   This
increase  is due to $1,634,018 resulting from the operation of the Norwalk,
California  facility, $164,250 resulting from the payment by  FHP,Inc.  for
the  lease  termination resident day guarantee, $154,225 resulting  from  a
private  payor room rate increase and a Medicare per diem rate increase  at
the  Paramount,  California facility and $189,300  resulting  from  a  7.2%
census  increase at the Sequim, Washington skilled nursing facility  and  a
26% census increase at the Sequim, Washington assisted living facility.

      Resident service expenses decreased by $360,539 (5.4%) for  the  year
ended  December  31,  1997,  compared to the same  period  in  1996.   This
decrease  is  due,  in most part, to the September 30, 1997,  sale  of  the
Norwalk  and  Paramount,  California nursing facilities.  Resident  service
expenses  increased by $1,893,646 (40.0%) for the year ended  December  31,
1996,  compared to the same period in 1995, due to the Norwalk,  California
nursing facility becoming an operated facility.

      General  and  Administrative - Other expenses decreased  by  $172,898
(98.9%)  for the year ended December 31, 1996, compared to the same  period
in  1995  due  to  a  decrease  in legal, consulting  and  accounting  fees
associated  with the 1995 negotiations and drafting of sales contracts  for
the sale of the LCCA Homes and the FHP lease termination.

      Interest  expense decreased by $323,666 (73.4%) for  the  year  ended
December  31, 1997, compared to the same period in 1996, due  to  the  1996
payoffs  of  mortgages on the Sun City Convalescent Hospital and  Hillcrest
Care  Center,  the 1996 assumption by LCCA of the mortgage on  the  Rimrock
Villa nursing home and the 1997 decrease in interest expense on the Olympic
Healthcare  nursing  home  due to the ordinary monthly  principal  paydown.
Interest  expense decreased by $276,688 (38.6%) for the year ended December
31,  1996,  compared  to  the same period in 1995  due  to  the  payoff  of
mortgages  on the Sun City Convalescent Hospital and Hillcrest Care  Center
from  proceeds  received as a result of the LCCA and Arbor sales  contracts
and  the  assumption of the mortgage on the Rimrock Villa nursing  home  by
LCCA.

      Depreciation  and Amortization expense decreased by $293,233  (60.2%)
for  the year ended December 31, 1997, compared to the same period in 1996,
due to the 1996 sale of eight of the eleven nursing homes and the September
30,  1997, sale of two nursing homes. Depreciation and Amortization expense
decreased  by  $221,627  (31.3%)  for the year  ended  December  31,  1996,
compared  to the same period in 1995 due to the sale of the LCCA homes  and
the Hillcrest Care Center.

      The  operating  income  from  the discontinued  health  care  segment
decreased by $318,556 for the year ended December 31, 1997, compared to the
same period in 1996, due to the September 30, 1997, sale of the Norwalk and
Paramount,   California  facilities.   The  operating   income   from   the
discontinued health care segment increased by $127,947 for the  year  ended
December  31, 1996, compared to the same period in 1995, due to an increase
in  the  Medicare and Medi-Cal per diem rates at the Norwalk and Paramount,
California  nursing facilities.  The operating income from the discontinued
real  estate  rental  segment  decreased by $954,152  for  the  year  ended
December 31, 1996, compared to the same period in 1995, due to the May  29,
1996,  sale  of  the  LCCA Homes and the September 20, 1996,  sale  of  the
Hillcrest Care Center.  The Partnership realized income of $12,224,268  for
the year ended December 31, 1996, from transactions related to discontinued
operations.  $9,732,487 is from the gain on sale of the LCCA Homes and  the
Hillcrest   Care   Center  for  the  sum  of  $6,463,878  and   $3,268,609,
respectively.  $1,293,464 is from the lease termination settlement received
from  FHP,  Inc. for the early termination of FHP's lease on Pacific  Palms
Skilled Nursing f/k/a FHP - Norwalk.

      As  a  result of the above revenue and expense items, the Partnership
had   $2,773,070  net  income  for  the  year  ending  December  31,  1997,
$12,224,268 net income for the year ending December 31, 1996 and $2,024,522
net  income  for the year ending December 31, 1995. Inflation and  changing
prices  have  not  had a material impact on net revenues  and  losses  from
continuing operations over the past three years.

LIQUIDITY AND CAPITAL RESOURCES

     The primary sources of funds for the periods ending December 31, 1997,
1996  and  1995 were rental income, revenues from nursing home  operations,
prepayment of the FHP lease and proceeds from the sale of assets.     These
funds  were used to pay nursing home expenses, pay recurring debt  service,
make  cash  distributions  to  partners  and  reduce the amount of
LIQUIDITY AND CAPITAL RESOURCES (Continued)

outstanding indebtedness.  As of December 31, 1997, the Partnership has  no
ownership interest in any properties.

      Short-term  liquidity requirements consist of funds  needed  to  meet
commitments for administrative expenses and operations.  These  short  term
needs will be funded by cash at December 31, 1997, plus interest income.

     Debt service paid in 1997 totaled $1,256,214.

      In the opinion of the General Partner, the Partnership has sufficient
funds  or  sources of funds to remain liquid for the next 12 -  24  months.
The  General  Partner  is  not aware of any trends that  may  significantly
affect the Partnership's liquidity.

       The  cash  balance  at  December  31,  1997,  was  $7,268,682.   The
Partnership   had   net   income  of  $2,773,070.   After   adjusting   for
depreciation, amortization, gain on sale of assets and changes in operating
assets and liabilities, net cash used in operating activities was $353,593.
The net cash provided by investing activities was $7,669,619 which includes
fixed asset additions and the sale of investment properties.  The net  cash
used  in  financing  activities was $2,110,818 and consisted  of  principal
payments  on mortgage notes payable and distributions to minority interest.
Significant  changes to the balance sheet which affected the cash  flow  of
the  Partnership for 1997 are primarily due to the September 30, 1997, sale
of  the Norwalk and Paramount, California nursing facilities.  Payables and
accruals  decreased  by $530,005 primarily due to the fourth  quarter  1997
payoff of accrued expenses at the Norwalk and Paramount, California nursing
facilities.   Investing activities increased primarily from  the  September
30,  1997, sale of the Norwalk and Paramount, California nursing facilities
which provided $4,938,062 in cash proceeds and the December 31, 1997,  sale
of  the  Sequim,  Washington  facility which provided  $2,759,351  in  cash
proceeds. Mortgage Notes Payable decreased by $1,256,214 due to the payment
of  debt on the Sequim, Washington facility from proceeds from the sale  of
the facility.

      Cash  distributions to Limited Partners were discontinued during  the
first  quarter of 1988 and resumed in February 1992.  The 1995 distribution
to  Limited  Partners  totaled $1,500,000 (5% of the  original  capital  of
$30,000,000).  The February 1996 distribution to the Limited  Partners  was
$750,000  (2.5% of the original capital of $30,000,.000).   The  July  1996
distribution  to the Limited Partners was $13,200,000 (44% of the  original
capital  of  $30,000,000).  The December 1996 distribution to  the  Limited
Partners  was  $4,200,000  (14% of the original  capital  of  $30,000,000).
Future distributions will be issued for the 1997 sale proceeds of the  last
remaining properties and the 1998 liquidation of the Partnership.
Item 8.  Financial Statements and Supplementary Data




                      CUMBERLAND HEALTHCARE, L.P. I-A
                          (a Limited Partnership)


                INDEX TO CONSOLIDATED FINANCIAL STATEMENTS


                                                           Page No.

Independent Auditor's Report                                   10

Consolidated Balance Sheets as of December 31, 1997 and 1996   11

Consolidated Statements for the Years Ended December 31, 1997,
  1996 and 1995:

  Income                                                       12

  Partners' Equity                                             13

  Cash Flows                                                   14

Notes to Consolidated Financial Statements                            15  -
21

Directors        and        Officers        of        the        Registrant
21 - 22

Exhibit Index                                               22 - 25

Financial Statement Schedules -

      Schedule     VIII    -    Valuation    and    Qualifying     Accounts
25
   and Reserves

    Schedule    X    -    Supplementary   Income   Statement    Information
25











                       INDEPENDENT AUDITOR'S REPORT



To the Partners of
  Cumberland Healthcare, L.P. I-A

      We  have  audited  the accompanying consolidated  balance  sheets  of
Cumberland  Healthcare,  L.P. I-A (a Delaware Limited  Partnership)  as  of
December  31,  1997  and 1996, and the related consolidated  statements  of
income, partners' equity, and cash flows for each of the three years in the
period  ended  December 31, 1997.  These consolidated financial  statements
are the responsibility of the Partnership's management.  Our responsibility
is to express an opinion on these statements based on our audits.

     We conducted our audits in accordance with generally accepted auditing
standards.  Those standards require that we plan and perform the  audit  to
obtain  reasonable  assurance  about  whether  the  consolidated  financial
statements are free of material misstatement.  An audit includes examining,
on  a  test basis, evidence supporting the amounts and disclosures  in  the
consolidated  financial statements.  An audit also includes  assessing  the
accounting principles used and significant estimates made by management, as
well  as  evaluating  the  overall financial  statement  presentation.   We
believe that our audits provide a reasonable basis for our opinion.

      In  our  opinion, the consolidated financial statements  referred  to
above  present fairly, in all material respects, the financial position  of
Cumberland  Healthcare, L.P. I-A as of December 31, 1997 and 1996  and  the
results of its operations and its cash flows for each of the three years in
the  period  ended December 31, 1997 in conformity with generally  accepted
accounting principles.

      As  more  fully  discussed in Note 12, during 1996,  the  Partnership
discontinued  the leasing segment of its operations.  Historically,  assets
and  operations  of  the  leasing segment have  represented  a  substantial
portion of the Partnership's total assets and results of operations.

      As more fully disclosed in Note 13, the Partners have approved a plan
of dissolution of the Partnership.

      Our  audits  were made for the purpose of forming an opinion  on  the
basic  financial statements taken as a whole.  The schedules  listed  under
Item  14  in  the  index are presented for purposes of complying  with  the
Securities  and Exchange Commission's rules and are not part of  the  basic
financial statements.  These schedules have been subjected to the  auditing
procedures applied in the audit of the basic financial statements  and,  in
our  opinion,  fairly  state in all material respects  the  financial  data
required  to  be  set  forth therein in relation  to  the  basic  financial
statements taken as a whole.





SPENCE, MARSTON, BUNCH, MORRIS & CO.
Certified Public Accountants


Clearwater, Florida
May 7, 1998

                      CUMBERLAND HEALTHCARE, L.P. I-A
                                     
                          (a Limited Partnership)
                                     
                        CONSOLIDATED BALANCE SHEETS


                                                DECEMBER 31,DECEMBER 31,
                                                    1997       1996

  ASSETS

Cash and Cash Equivalents                        $ 7,268,682 $ 2,063,474
Restricted Cash                                            0      67,059
Accounts Receivable (Net of Allowance
  of $306,105 and $343,770)                          671,683     718,772
Note Receivable                                    1,000,000   1,000,000
Sale Proceeds Receivable                             764,604           0
Prepaid Expenses                                      65,940     119,871
Deferred Debt Costs (1996 Net of Accumulated
  Amortization of $10,826)                                 0      21,652
Intangible Assets (1996 Net of Accumulated
  Amortization of $44,380)                                 0     399,418
Investment Properties, at Cost (1996 Net of
  Accumulated Depreciation and Amortization
  of $2,416,187)                                           0   5,002,563
Construction in Progress                                   0           0

       Total Assets                              $ 9,770,909 $ 9,392,809

  LIABILITIES AND PARTNERS' EQUITY

Liabilities:
  Accounts Payable                                 $ 294,664 $   687,968
  Accrued Payroll                                    139,566     276,267
  Payable to Related Parties
                - General Partner                          0       2,524
                - Affiliates                         355,829     336,929
  Mortgage Notes Payable                                   0   1,256,214
  Minority Interest                                   57,800     682,927

       Total Liabilities                             847,859   3,242,829

Partners' Equity:
  Limited Partners (30,000 units outstanding
     at December 31, 1997 and 1996)                8,944,538   6,226,929
  General Partner                                   (21,488)     (76,949)

       Total Partners' Equity                      8,923,050   6,149,980

       Total Liabilities and Partners' Equity    $ 9,770,909 $ 9,392,809
















                The accompanying notes are an integral part
                of these consolidated financial statements.
                      CUMBERLAND HEALTHCARE, L.P. I-A
                                     
                          (a Limited Partnership)
                                     
                     CONSOLIDATED STATEMENTS OF INCOME
                                     
                            FOR THE YEARS ENDED
                                     
                                   DECEMBER 31, DECEMBER 31,DECEMBER 31,
                                      1997         1996        1995
                                                            (Restated)
Revenues:
  Interest Income                   $   199,361      269,390      62,825

       Total Revenues                   199,361      269,390      62,825

Expenses:
  General and Administrative
                - Affiliates              5,183       59,927      44,197
                - Other                  44,479       71,169      76,604

       Total Expenses                    49,662      131,096     120,801

Income From Continuing Operations       149,699      138,294     (57,976)

Discontinued Operations:
  Income from Real Estate Rental Operations   0      696,600   1,650,752
  Income From Health Care Operations    183,161      501,717     373,770
  Gain on Sale of Assets              2,440,210    9,732,487           0
  Lease Termination Settlement                0    1,293,464           0

Income from Discontinued Operations   2,623,371   12,224,268   2,024,522

Net  Income                                        $ 2,773,070  $12,362,562
$ 1,966,546

Income from Continuing Operations
  Per $1,000 Limited Partnership Unit$      4.89 $      4.52 $     (1.89)

Income from Discontinued Operations
  Per $1,000 Limited Partnership Unit      85.70      399.32       66.13

Total Income Per $1,000
  Limited Partnership Unit          $     90.59  $    403.84 $     64.24

Number of Limited Partnership Units
  Outstanding                            30,000       30,000      30,000

                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                The accompanying notes are an integral part
                of these consolidated financial statements.
                      CUMBERLAND HEALTHCARE, L.P. I-A
                                     
                          (a Limited Partnership)
                                     
                CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY
                                     
           FOR THE YEARS ENDED DECEMBER 31, 1997, 1996 AND 1995
                                     


                                      Limited      General      Total
                                     Partners'    Partner's   Partners'
                                      Equity       Equity      Equity

  Balance at December 31, 1993      $11,302,930 $  (306,144) $10,996,786

Net Income - 1994 (Restated)          1,581,473       32,275   1,613,748

Distribution                         (1,050,000)    (21,430)  (1,071,430)

  Balance at December 31, 1994
    (Restated)                      $11,834,403 $  (295,299) $11,539,104

Net Income - 1995                     1,927,215       39,331   1,966,546

Distribution                         (1,500,000)    (30,612)  (1,530,612)

  Balance at December 31, 1995      $12,261,618 $  (286,580) $11,975,038

Net Income - 1996                    12,115,311      247,251  12,362,562

Distribution                        (18,150,000)    (37,620) (18,187,620)

  Balance at December 31, 1996      $ 6,226,929 $   (76,949) $ 6,149,980

Net Income - 1997                     2,717,609       55,461   2,773,070

Distribution                                  0          0             0

  Balance at December 31, 1997      $ 8,944,538 $   (21,488) $ 8,923,050



























                                     
                The accompanying notes are an integral part
                of these consolidated financial statements.

                      CUMBERLAND HEALTHCARE, L.P. I-A
                                     
                          (a Limited Partnership)
                                     
                   CONSOLIDATED STATEMENTS OF CASH FLOWS
                                     
                            FOR THE YEARS ENDED


December  31,                            December  31,December  31,    1997
1996                                      1995

Cash Flows from Operating Activities:
 Net Income                             $ 2,773,070$12,362,562$ 1,966,546
Adjustments to Reconcile Net Income to Net
 Cash Provided by Operating Activities:
  Depreciation and Amortization             194,224    487,456    709,083
  Minority Interest in Net Income (Loss)    229,477     83,019     44,888
  Gain on Sale of Assets                 (2,440,210)(9,732,487)         0
  Changes in Operating Assets and Liabilities:
   (Increase) Decrease in Accounts Receivable47,089    (13,261)   303,118
   (Increase) Decrease Sale Proceeds Receivable(764,604)     0          0
   (Increase) Decrease in Prepaid Expenses   53,931    (45,190)  (29,998)
   (Increase) Decrease in Restricted Cash    67,059     (7,787)    (6,492)
   Increase (Decrease) in Payable to Related
     Parties                                 16,376    (18,000)    18,490
    Increase (Decrease) in Payables and Accruals  (530,005) (262,341)   (10
0,288)
     Net Cash Provided by (Used In)
       Operating Activities               (353,593)  2,853,971  2,905,347

Cash Flows from Investing Activities:
 (Additions) to Investment Properties       (27,794)  (112,952)   (52,173)
 (Additions) to Construction in Progress          0          0    (74,324)
 Sale of Investment Properties            7,697,413 21,389,981          0
     Net Cash Provided by (Used in)
       Investing Activities               7,669,619 21,277,029   (126,497)

Cash Flows from Financing Activities:
 Payments of Mortgage Notes Payable     (1,256,214) (5,430,984)  (836,030)
 (Increase) Decrease in Deferred Debt Costs       0          0     12,245
 Distribution to Partners:
   Limited Partners                               0(18,150,000)(1,500,000)
   General Partner                                0    (37,620)   (30,612)
   Minority Interest                      (854,604)    (75,550)          0
     Net Cash (Used in) Financing
       Activities                       (2,110,818)(23,694,154) (2,354,397)

Increase (Decrease) in Cash and Cash Equivalents5,205,208436,846  424,453

Cash  and Cash Equivalents at Beginning of Year  2,063,474  1,626,628   1,2
02,175

Cash and Cash Equivalents at End of Year    7,268,682$ 2,063,474$ 1,626,628
Supplemental Disclosure of Cash Flow Information:
 Interest Paid                              117,090$   475,402$   723,159

See Note 9 for Non-Cash Investing and Financing Activities












                The accompanying notes are an integral part
                of these consolidated financial statements.
                      CUMBERLAND HEALTHCARE, L.P. I-A
                                     
                          (a Limited Partnership)
                                     
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                     
                             DECEMBER 31, 1997

NOTE 1 - ORGANIZATION:

      Cumberland  Healthcare,  L.P.  I-A  (the  "Partnership"),  a  limited
partnership,  was  organized under the provisions of the  Delaware  Revised
Uniform Limited Partnership Act as amended.  Operations commenced on  March
13,  1986, for the purpose of acquiring and leasing nursing homes.  On  May
8,  1996,  the limited partners approved a plan of liquidation pursuant  to
which  the Partnership will be dissolved and its affairs wound up  pursuant
to Article XIV of the Limited Partnership Agreement.

      Medical  Investments  Partners,  the  General  Partner,  manages  and
controls  the business and affairs of the Partnership.  Medical Investments
Partners is a Florida general partnership whose corporate partners  are  RJ
Health  Properties, Inc. and RJ Medical Investors, Inc., both  wholly-owned
subsidiaries of Raymond James Financial, Inc.

      These  consolidated  financial statements  include  the  accounts  of
several  limited  partnerships in which the Partnership is  a  99%  Limited
Partner.   Detailed  information  as to the  consolidated  entities  is  as
follows:

                              Net Book Value                Income/Loss
                          of Investment    Net           Sharing
                   General  Properties at Income    Limited  General
Partnership Name   Partners     12/31/97       (Loss)   Partners  Partners

Cumberland Healthcare,         Medical
  L.P. I-A          Investments $         0 $2,537,076 N/A   N/A
                   Partners

Cumberland Healthcare,         Medical
  L.P. I-B *       Investments         0   229,477     99%     1%
                   Partners &
                   Olympic Health
                   Services, Inc.

Cumberland Healthcare,         Medical
  L.P. I-C         Investments         0     6,517     99%     1%
                   Partners

                     Total    $        0$2,773,070

*  A  50%  interest was sold to Olympic Health Services, Inc.  and  William
Littlejohn effective as  of January 1, 1993.

     Allocation of Net Income and Net Losses

      Net  income and loss of the Partnership, other than that attributable
to a sale or other disposition of the properties, shall be allocated 98% to
the  limited partners and 2% to the General Partner.  Any distributions  of
cash  from operations for any year shall be distributed 98% to the  limited
partners  and  2%  to the General Partner until the limited  partners  have
received distributions of cash from operations for such year equal to 9% of
their  respective adjusted capital contribution; thereafter, any  remaining
cash from operations for such calendar year shall be distributed 85% to the
limited  partners and 15% to the General Partner.  In no event  shall  such
cash  from  operations distributed to the General Partner for any  calendar
year exceed 10% of the total distributions of cash from operations made for
such calendar year.

      Net  income  or loss and cash distributions from the  sale  or  other
disposition  of  the  properties will be allocated  as  formulated  in  the
Limited Partnership Agreement.
                      CUMBERLAND HEALTHCARE, L.P. I-A
                                     
                          (a Limited Partnership)
                                     
          NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
                                     
                             DECEMBER 31, 1997

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES:

    Basis of Accounting

     The  accompanying  financial statements are prepared  on  the  accrual
basis.   Revenues are recognized when earned and  expenses  are  recognized
as   obligations  when  incurred. These financial  statements  include  the
accounts of Cumberland Healthcare, L.P. I-B and Cumberland Healthcare, L.P.
I-C.   In Cumberland Healthcare, L.P. I-C, the Partnership is a 99% Limited
Partner.  In Cumberland Healthcare, L.P. I-B, the Partnership is a 49  1/2%
Limited  Partner  with William Littlejohn being a 49 1/2% Limited  Partner.
The  only  activity of these entities is to hold title for certain  of  the
properties included in these financial statements.  See Note 1 for  further
explanation.

    Cash and Cash Equivalents

     It  is  the  Partnership's policy to include all money  market  funds,
commercial  paper  and  banker's acceptances with an original  maturity  of
three months or less in Cash and Cash Equivalents.

    Concentrations of Credit Risk

     Financial  instruments which potentially subject  the  Partnership  to
concentrations of credit risk consist principally of short-term investments
and receivables.

     The Partnership's short-term investments are primarily in high quality
securities  placed  with  institutions  with  high  credit  ratings.    The
Partnership's  investment policy limits the exposure  to  concentration  of
credit risk.

     The Partnership's receivables are related to medical services and  are
primarily  due from federal and state agencies in California and Washington
and are not collateralized.

     The  Partnership  maintains deposits in excess  of  federally  insured
limits.   Statement  of  Financial Accounting Standards  No.  105  requires
disclosure regardless of the degree of risk.

    Investment Properties

     These assets are carried at the lower of cost, or net realizable value
plus  a  revaluation  increase  for  Olympic  Health  Care  of   Cumberland
Healthcare, L.P.  I-B. Impairment in value is reflected as an adjustment to
carrying   value  when  appropriate. There was no impairment  in  value  in
1996 or 1997.

     Major  additions are capitalized while replacements,  maintenance  and
repairs  which  do not improve or extend the life of the respective  assets
are expensed currently.  When property is retired or otherwise disposed of,
the  cost of the property is eliminated from the asset account, accumulated
depreciation is charged with an amount equal to the depreciation  provided,
and the difference, if any, is charged or credited to income.

     Depreciation  is  provided for on the straight-line  method  over  the
estimated useful lives which are as follows:

          Building and Improvements:            35 Years
          Furniture and Fixtures:               8 Years
          Leasehold Interest:                   8-28 Years

    Deferred Debt Costs

    Deferred debt costs represent  the  cost of obtaining financing for the
Partnership.  Such cost was being amortized on a straight-line  basis  over
the  life  of  the  remaining loan.  Due to the sale of the  property,  the
remaining loan balance was paid and the remaining amortization was  charged
to expense.

                      CUMBERLAND HEALTHCARE, L.P. I-A
                          (a Limited Partnership)
                                     
          NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
                                     
                             DECEMBER 31, 1997

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: (Continued)

    Medicare/Medicaid Settlements

     The  Partnership does not record any Medicare or Medi-Cal  receivables
above their current rate of reimbursement.  No receivables are recorded for
cost  report  settlements. The accounts payable for third party settlements
for  prior  years was $100,000 for the years ended December  31,  1997  and
1996.

    Resident Service Revenues

      Resident  Service  Revenues  are  reported  net  of  provisions   for
contractual and other adjustments in the Consolidated Statements of  Income
for   financial   reporting purposes. There are no  revenues  from  outside
donations included in Resident Service Revenues.

    Income Taxes

     Federal  and  state income tax regulations provide that taxes  on  the
income or loss of the Partnership are reportable by the Partners  in  their
individual income tax returns. Accordingly, no provision for such taxes has
been made.

    Intangible Assets

     Intangible assets are comprised of a licensing fee and goodwill  which
were  recognized upon the revaluation of assets due to the sale of one half
of  the  Partnership's interest in Cumberland Healthcare,  L.P.  I-B.   The
licensing  fee represents the value of the license to operate  the  Olympic
Health  Care  Center.  Goodwill represents the excess of the  cost  of  the
partnership  interest  over the fair value of the  net  assets  as  of  the
revaluation date, January 1, 1993.  These items were being amortized on the
straight  line method over 40 years.  Due to the sale of the property,  the
remaining balance was charged against the gain on sale.

    Use of Estimates in the Preparation of Financial Statements

     The  preparation of financial statements in conformity with  generally
accepted  accounting principles requires the use of estimates  that  affect
certain  reported amounts and disclosures.  These estimates are  based   on
management's   knowledge and experience. Accordingly, actual results  could
differ from these estimates.

    Reclassification

     Certain  items  in  the 1996 and 1995 financial statements  have  been
reclassified  for  comparative  purposes  to  conform  with  the  financial
statement presentation used in the 1997 statements.

NOTE 3 - RELATED PARTY TRANSACTIONS:

     The  General  Partner  manages  the operations  of  the  Partnership's
investment properties and is entitled to a property management fee equal to
1.25%  of  gross lease payments received by the Partnership.  This amounted
to $0, $17,391 and $41,287 for 1997, 1996 and 1995, respectively.

     The General Partner is reimbursed for general and administrative costs
on  an  accountable basis.  The General Partner's reimbursable  costs  were
$3,521,  $42,881  and  $28,067  for  1997,  1996  and  1995,  respectively.
Affiliates of the General Partner are reimbursed for direct costs  incurred
on  behalf of the Partnership.  Direct reimbursable costs amounted to $704,
$7,946  and $7,920 for 1997, 1996 and 1995, respectively.  These costs  are
included in the Consolidated Statements of Income.

     The General Partner is reimbursed a general and administration fee  of
up to .5% of the Partnership's aggregate capital contributions on an annual
basis  for  certain expenses incurred on behalf of the  Partnership.    The
General  Partner's reimbursable expenses were $958, $9,100 and  $8,210  for
1997, 1996 and 1995, respectively.  These expenses are accrued but not paid
and are included in the Consolidated Statements of Income.
                      CUMBERLAND HEALTHCARE, L.P. I-A
                          (a Limited Partnership)
          NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
                             DECEMBER 31, 1997
                                     
NOTE 3 - RELATED PARTY TRANSACTIONS: (Continued)

     As  of  December 31, 1997, 1996 and 1995, the amounts payable  to  the
General  Partner and affiliates for the above items are $364,696,  $336,929
and $357,453, respectively.  The payable is non-interest bearing, unsecured
and payable on demand.

NOTE 4 -NOTES RECEIVABLE:

     The  notes receivable is recorded at its face value.  The  note  is  a
promissory  note  with  a maturity date of May 29,  2001,  secured  by  the
personal  guarantee of the principal shareholder of Life  Care  Centers  of
America, Inc.  Interest shall accrue at the rate of 10% per annum and shall
be  payable monthly at the rate of 5% per annum.  The unpaid interest shall
accrue.   The  Partnership has the right to demand payment in full  at  any
time on or after December 28, 1997, with 60 days prior written notice.   If
the  Partnership exercises its right to demand payment before the  maturity
date,  the  5% accrued interest shall be canceled.  On February  28,  1998,
notice  for  demand of payment was given to Life Care Centers  of  America,
Inc.

NOTE 5 - LEASES AND INVESTMENT PROPERTIES:

    Leases

     The  Partnership  leased Hillcrest Care Center to  Arbor  Health  Care
Company  ("Arbor").  The lease with Arbor required the  lessee  to  make  a
minimum  rent  payment  of $330,000 per year and additional  rent  payments
based  on  four  percent (4%) of net revenue.  Total  lease  payments  were
capped  annually  at $545,000.  The lessee had an option  to  purchase  the
facility which became effective February 1, 1995 and terminated February 1,
1997,  at  an  amount determined according to the lease  agreement.   Arbor
exercised its option to purchase Hillcrest Care Center and on September 20,
1996,  the purchase was closed with the payment of $5,750,000 by  Arbor  to
Cumberland Healthcare I-C.

     The  Partnership leased Bel Tooren, Imperial, La Habra, Mirada  Hills,
Northwalk,  Rimrock and Sun City to Life Care Centers of America  ("LCCA").
The  Leases required a minimum rent payment of $2,408,932 annually with  an
annual adjustment based on 6% of the increase in resident service revenues.
These  payments have amounted to $1,022,994, $2,474,732 and $2,358,813  for
1996,  1995  and 1994, respectively.  The Leases also called for  incentive
rent  based  on an equal sharing of profits.  There has been  no  incentive
rent  to  date.   The  Lessee  had an option  to  purchase  the  facilities
beginning June 1, 1999 and ending December 31, 1999.  The Leases would have
expired in May 2000.
                                     
     LCCA's obligations under the leases were personally guaranteed by  the
principal shareholder of LCCA.

     The  Partnership entered into an agreement with LCCA on August 4, 1995
(the  "Purchase Agreement") pursuant to which LCCA agreed to purchase seven
nursing   facilities  located  in  California  for  a  purchase  price   of
$17,900,000.

The  Purchase Agreement required the purchase price to be paid by  LCCA  as
follows:

(a)   LCCA  would  assume the indebtedness secured by  a  mortgage  on  the
    Rimrock Facility.
(b)   LCCA  would deliver a purchase money note in the amount of $1,000,000
    guaranteed  by its principal shareholder to the Partnership (the  "LCCA
    Note").   The  LCCA Note would mature on the fifth anniversary  of  its
    issuance but could be accelerated at the option of the Partnership at the
    end of 1997.  A portion of the accrued interest would be payable monthly
    and the balance would be due on the maturity of the LCCA Note.  However, if
    the  Partnership exercised its right to call the Note after  1997,  the
    accrued  interest  which would otherwise be due at  maturity  would  be
    canceled; and
(c)   The balance of the purchase price would be paid in cash at closing by
    federal funds wire transfer to the Partnership.

     Closing  of the LCCA transaction was contingent upon approval  of  the
plan  by  a  majority interest of the Limited Partners.   Approval  by  the
Partners  for the sale of the LCCA Homes was granted May 8, 1996.   On  May
29,  1996, the closing of the sale of the LCCA Homes finalized the Purchase
Agreement requirements and terminated all lease agreements previously  held
between the Partnership and LCCA.

                      CUMBERLAND HEALTHCARE, L.P. I-A
                          (a Limited Partnership)
          NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
                             DECEMBER 31, 1997

NOTE 5 - LEASES AND INVESTMENT PROPERTIES:(Continued)

    Leases (Continued)

     Effective September 19, 1990, the Partnership entered into a  ten-year
lease with FHP, Inc. ("FHP"), the principal subsidiary of FHP International
Corporation, for Rancho Los Padres.  The lease required FHP, as lessee,  to
make a monthly minimum lease payment of $22,000 ($264,000 annually) for the
first  year,  $24,500 ($294,000 annually) for the second year, and  $24,500
plus  the  greater  of the Medi-Cal rate increase or consumer  price  index
increase,  but  not less than 3% nor more than 8%, for years three  through
ten of the lease.

     On  October  25,  1995, a Lease Termination Agreement  was  signed  by
Cumberland  Healthcare ("Cumberland") and FHP, Inc. relating to FHP-Norwalk
f/k/a  Rancho  Los Padres whereby Cumberland would receive an  early  lease
termination  payment.   A  Management Agreement  was  also  signed  whereby
Cumberland  would become the interim operator of the facility.   The  Lease
Termination Agreement was consummated January 1996.

     Due  to the sale of the Partnership's leased properties, there  is  no
future rental income on non-cancelable leases to report.

Rental Income Included in Discontinued Operations

                  1997             1996             1995
Contingent     $         0      $   118,577      $   169,193
Guaranteed               0        1,311,626        3,165,985
Total                             $           0        $  1,430,203       $
3,335,178

     Until  its  sale  on December 31, 1997, the Partnership  continued  to
operate Olympic Healthcare Center pursuant to a management contract with  a
third  party  operator.  Until its sale on September  30,  1997,  Paramount
Chateau  was being managed under an employment contract with a third  party
operator.  As a result of the FHP lease termination and until its  sale  on
September 30, 1997, the Partnership operated Pacific Palms Skilled Nursing.

    Investment Properties

    As of December 31, 1997, the Partnership does not own any properties or
interests in properties.

       A  summary  of  the  land,  buildings,  personal  property  and
accumulated  depreciation for the years ended December  31,  1997  and
1996 is as follows:

                         1997        1997       1996         1996
                       Operated     Leased    Operated      Leased
Land                   $        0 $        0 $ 1,534,105  $        0
Buildings                       0          0   4,555,358           0
Furniture & Fixtures            0          0   1,329,287           0
Leasehold Interest              0          0           0           0
                                               7,418,750           0
Accum. Depreciation
  and Amortization              0          0 (2,416,187)           0
                       $        0 $        0 $ 5,002,563  $        0

NOTE 6 - MORTGAGE NOTES PAYABLE:

     Mortgage notes payable is summarized below:

                            December 31,     December 31,
     Mortgagor                1997              1996
     U.S. Bank of Oregon   $         0       $ 1,256,214

     U.S. Bank of Oregon mortgage note payable had a fixed interest rate of
8.75%, payable monthly in installments of principal and interest based on a
20-year  amortization  schedule, with a balloon payment  due  September  1,
2013.  This note was secured by Olympic Healthcare Center.  Due to the sale
of  Olympic  Healthcare  Center, this note was paid  in  full  at  closing.
Interest  charged  to expense was $117,090, $440,756 and $716,807  for  the
years ended December 31, 1997, 1996 and 1995, respectively.


                      CUMBERLAND HEALTHCARE, L.P. I-A
                          (a Limited Partnership)
          NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
                             DECEMBER 31, 1997
                                     
NOTE 7 - REVOLVING LINE OF CREDIT:

     Raymond  James Financial, Inc. entered into a revolving loan agreement
December  28, 1994 which provided that Raymond James Financial, Inc.  would
advance  to  the Partnership, on a revolving basis up to $5,000,000  at  an
interest  rate  of  15.5%.   The  Partnership  granted  to  Raymond   James
Financial,  Inc. a security interest in virtually all of the  Partnership's
real  estate assets and LCCA Leases to secure any advances under  the  loan
agreement.  The loan agreement was canceled in May 1996.

NOTE 8 - TAXABLE INCOME:

    The  financial  statements of the Partnership and the  Partnership  tax
returns   are  prepared  on  the  accrual  basis.   The  following   is   a
reconciliation  between  net  income  per  the  financial  statements   and
Partnership net income for tax purposes:

                                  1997        1996        1995
Net income (loss) per
   financial statements                     $2,773.070 $12,362,562        $
1,966,546
Tax depreciation and amortization
  in excess of book depreciation  (69,140)   (265,398)     (539,176)
Gain   on   sale   of  Assets                         228,831     2,025,263
0
Other Adjustments                   67,965    176,393       6,652
Partnership income (loss) for
  tax purposes                  $3,000,726$14,298,820  $  1,434,022
                                     
NOTE 9- ADDITIONAL CASH FLOW INFORMATION:

     The Partnership's non-cash investing and financing activities for  the
years ended December 31, 1997, 1996 and 1995 were as follows:

    December 31, 1997:
      Intangible Asset Amortization                          $   388,323

    December 31, 1996:
                                 Notes                           Receivable
$ 1,000,000
                                 Assumed                           Mortgage
1,259,719
      Construction in Progress Paid in Prior Year
        Transferred to Investment Property in 1996                74,324

    December 31, 1995:
      None to Report

NOTE 10 - LEGAL PROCEEDINGS:

    The General Partner is not aware of any uninsured open claims that have
been  filed against the Partnership.  Therefore, no provision has been made
in the accompanying financial statements.

NOTE 11- DISTRIBUTIONS:

    There were no distributions made to limited partners in 1997.  The 1996
cash  distributions to limited partners were $18,150,000 (60.5% of  capital
contributions)   and   for   1995  totaled  $1,500,000   (5%   of   capital
contributions).   The 1996 distributions represented a return  of  capital.
Future distributions will be issued for the 1997 sale proceeds of the  last
remaining properties and the 1998 liquidation of the Partnership.









                      CUMBERLAND HEALTHCARE, L.P. I-A
                          (a Limited Partnership)
          NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
                             DECEMBER 31, 1997

Note 12 - DISCONTINUED OPERATIONS:

     As  a  result of the Partnership's 1996 discontinuance of the  leasing
segment   of   its  operations,  the  real  estate  rental  revenues   from
discontinued  operations were $0, $1,990,064 and $1,650,752 for  the  years
ended  December 31, 1997, 1996 and 1995, respectively.  As a result of  the
1997 property sales and the Partnership's discontinuance of the health care
segment  of  its  operations,  the health  care  operations  revenues  from
discontinued operations were $183,161, $501,717 and $373,770 for the  years
ended December 31, 1997, 1996 and 1995, respectively.

     The following assets and liabilities from discontinued operations were
included in the 1996 balance sheet.

     Restricted Cash                    $   67,059
     Deferred Debt Cost                     21,652
     Investment Properties
       (Net of Accum.Depreciation)                5,002,563
     Intangible Assets                     399,418
     Mortgage Notes Payable            (1,256,214)
     Related Parties Payable                          (2,524)
     Net Assets of Discontinued
       Operations                       $4,231,954

      The  income statements for the years ended December 31, 1996 and 1995
have  been restated to reclassify the operating results of the leasing  and
health care segments to discontinued operations.

     As  a  result of the sale of the three operated homes, the Partnership
realized a gain on sale of assets of $2,440,210 for the year ended December
31, 1997.
                                     
Note 13 - TERMINATION AND DISSOLUTION OF THE PARTNERSHIP

      On  May  8, 1996, the limited partners approved a plan of liquidation
pursuant  to which the Partnership will be dissolved and its affairs  wound
up  pursuant  to Article XIV of the Limited Partnership Agreement  and  its
assets  be liquidated with the proceeds of such liquidation to be  expended
and  distributed  as required by the Limited Partnership  Agreement.   Upon
distribution of all of the assets of the Partnership, the Partnership  will
be terminated.

Item 9.   Disagreements on Accounting and Financial Disclosures

     None.
                            PART III

Item 10.  Directors and Executive Officers of the Registrant

     The General Partner is Medical Investments Partners ("MIP"), a Florida
General  Partnership with two Partners, RJ Health Properties, Inc. ("RJHP")
(99%  interest in MIP) and RJ Medical Investors, Inc. ("RJMI") (1% interest
in MIP).

      RJHP  is  the  Managing General Partner of MIP, who  is  the  General
Partner  of  Cumberland Healthcare.  RJHP is owned 100%  by  Raymond  James
Financial, Inc.

      The  Board of Directors of RJHP currently has two members.  Directors
hold  their terms until the annual meeting of the parent  company  at which
time  they are reaffirmed. Executive officers serve at the pleasure of  the
Board.

RJ Health Properties, Inc. Board of Directors and Executive Officers:

      Fred  E.  Whaley, age 52, has been the President and Director  of  RJ
Health Properties, Inc. since January, 1986.  Mr. Whaley's term will expire
in  1998.  He was a Managing Director for Raymond James & Associates,  Inc.
from 1980 until April 1997.

     J. Davenport Mosby III, age 42, has been a Vice President and Director
of  RJ Health Properties, Inc. since December, 1988.  Mr. Mosby's term will
expire  in  1998.  He is a Managing Director of Raymond James & Associates,
Inc. in the Investment Banking department, which he joined in 1982.

      Richard  M.  Todd,  age 47, has been a Vice President  of  RJ  Health
Properties,  Inc. since August 1997.  He is a director of special  projects
at Smart Choice Automotive Group a division of Eckler's Quality Products.

Item 11.  Executive Compensation

      The  directors  and officers of RJ Health Properties, Inc.,  managing
General  Partner  of  Medical Investments Partners the General  Partner  of
Cumberland Healthcare, do not receive any compensation from the Partnership
or  any  of  its  affiliates for acting in the capacity of  a  director  or
officer  of  RJ  Health  Properties, Inc.  However, Richard  Todd  receives
monthly compensation, payable in advance, for his services relating to  the
operations of the Partnership.  He also received a consulting fee  relating
to the sale of the Partnership's two California facilities.

Item 12.  Security Ownership of Certain Beneficial Owners and Management

      The corporate partners of Medical Investments Partners, as purchasers
of Partnership units, do not own any units of the outstanding securities of
the  Partnership  as of December 31, 1997.  Directors and officers  of  the
General  Partners  of  Medical Investments Partners do  own  units  of  the
outstanding securities of the Partnership as of December 31,  1997.   In  a
secondary market transaction 45 units were acquired by J. Davenport  Mosby,
III,  Vice  President and Director.  In a secondary market transaction,  18
units were acquired by Richard Todd, Vice President.

      The  Registrant is a Limited Partnership and therefore does not  have
voting  shares  of stock.  To the knowledge of the Partnership,  no  person
owns   of  record  or  beneficially  more  than  5%  of  the  Partnership's
outstanding units.

Item 13.  Certain Relationships and Related Transactions

      The  Partnership  has no officers or directors.  However,  under  the
terms  of  the public offering, various kinds of compensation and fees  are
payable  to  the General Partner and its affiliates during the organization
and operations of the Partnership.  The General Partner received a property
management  fee  of  $0,  $17,391 and $41,287  for  1997,  1996  and  1995,
respectively.   Reimbursement  to  the  General  Partner  for  general  and
administrative  costs amounted to $3,521, $42,881 and $28,067   for   1997,
1996  and  1995, respectively. Reimbursable expenses to the General Partner
on  behalf of the Partnership amounted to $958, $9,100 and $8,210 for 1997,
1996 and 1995, respectively. Direct reimbursable costs to affiliates of the
General  Partner  amounted to $704, $7,946 and $7,920 for  1997,  1996  and
1995,  respectively.  Total payments to the General Partner and  affiliates
amounted  to  $114,847,  $218,368 and $364,493 for  1997,  1996  and  1995,
respectively.
                                     
                                  PART IV

Item 14. Exhibits, Financial Statement Schedules and Reports on Form 8-K

A.      (1)  Financial  Statements - See accompanying  index  to  financial
        statements, Item 8.

        (2) Financial Statement Schedules -

       Schedule VIII - Valuation and Qualifying Accounts and Reserves
       Schedule X - Supplementary Income Statement Information

All  other schedules for the Partnership have been omitted as not required,
not applicable, or the information required to be shown therein is included
in the financial statements and related notes.

Table Number
        Page

        (3) Exhibit Index -

    2     Plan  of  acquisition, organization, arrangement, liquidation  or
succession                                                              *
          3                         Articles  of Incorporation and  By-laws
          *
    3.10  Amended  Certificate  and Agreement  of  Limited  Partnership  of
Columbia
        Healthcare Partnership II-A, L.P. dated November 19, 1986 among
        Columbia Healthcare Partners Inc., Medical Investments Partners,
        Alfred W. Taylor, III, and Cumberland Healthcare, L.P. I-A     **
   3.11 Amended Agreement of Limited Partnership of Cumberland Healthcare,
         L.P.  I-C  dated  November  19,  1986  among  Medical  Investments
Partners,
        Frank N. Fleischer, and Cumberland Healthcare, L.P. I-A        **
    3.12  Amended  Certificate  and Agreement  of  Limited  Partnership  of
Columbia
        Healthcare Partners III-A dated November 19, 1986 among Columbia
        Healthcare Partners, Inc., Medical Investments Partners, Alfred W.
        Taylor, III, and Cumberland Healthcare, L.P. I-A               **
   3.13 Amended Agreement of Limited Partnership of Cumberland Healthcare,
         L.P.  I-B  dated  November  19,  1986  among  Medical  Investments
Partners,
        Frank N. Fleischer, and Cumberland Healthcare, L.P. I-A        **
    4     Instruments  defining the rights of security  holders,  including
debentures                                                              *
   9    Voting Trust Agreement                                        ***
   10   Material Contracts                                            ***
   10.7 Quakertown Lease Agreement dated December 1, 1986 between Columbia
        Healthcare Partners, II-A, L.P. and Columbia East Corporation. **
   10.8 First Amendment to Lease Agreement dated February 3, 1987 between
          Columbia  Healthcare  Partners  II-A,  L.P.  and  Columbia   East
Corporation.                                                           **
   10.9 Mortgage Note for $3,500,000 dated as of December 8, 1986 between
        Columbia Healthcare Partners II-A, L.P. and Rhode Island Hospital
        Trust National Bank.                                           **
    10.10   Mortgage  and Security Agreement dated as of December  8,  1986
between
        Columbia Healthcare Partners II-A, L.P. and Rhode Island Hospital
        Trust National Bank.                                           **
   10.11  Subordination Agreement dated as of December 8, 1986 between
         Columbia  Healthcare  Partners  II-A,  L.P.,  Medical  Investments
Partners,
         Columbia  East Corporation and Columbia Corporation  in  favor  of
Rhode
        Island Hospital Trust National Bank.                           **
   10.12  Conditional Assignment dated as of December 8, 1986 by Columbia
         Healthcare  Partners  II-A, L.P. to Rhode  Island  Hospital  Trust
National
        Bank.                                                          **
   10.13  UCC Financing Statement dated December 8, 1986 between Columbia
         Healthcare  Partners  II-A, L.P. and Rhode Island  Hospital  Trust
National
        Bank.                                                          **
    10.14   Hillcrest  Lease  Agreement  dated  February  3,  1987  between
Cumberland
        Healthcare, L.P. I-C and Columbia East Corporation.            **
   10.15  Hopkins House Lease Agreement dated February 3, 1987 between
        Columbia Healthcare Partners, III-A, and Columbia East Corporation.
**
    10.16   Olympic  Lease Agreement dated as of February 3,  1987  between
Cumberland
        Healthcare, L.P. I-B and Columbia West Corporation.            **
          11                            Computation  of per-share  earnings
          ***
          12                                        Computation  of  ratios
          ***
          13                            Annual  report to security  holders
          ***
          16.1          Letter  regarding change in certifying  accountants
          **
          18             Letter  regarding change in accounting  principles
          ***
   19   Previously unfiled documents                                  ***
          22                               Subsidiaries of  the  Registrant
          ***
   23   Published report regarding matters submitted to a vote of security
        holders                                                       ***
          24                              Consents  of experts and  counsel
          ***
          25                                            Power  of  Attorney
          ***
          28                                         Additional Exhibits
    28.01   Excerpts from Appraisal Report for Quakertown Manor Care Center
as
        of February 1, 1986                                            **
   28.02  Excerpts from Appraisal Report for Hillcrest Care Center as of
        September 3, 1986                                              **

   28.03  Excerpts from Appraisal Report for Hopkins House Nursing Home as
        of July 14, 1986                                               **
    28.04  Excerpts from Appraisal Report for Olympic Health Care Center as
of
        August 19, 1986                                                **
          28.05             Letter to limited partner dated June  24,  1988
          **
   28.06  Restructuring Agreement by and among Cumberland Healthcare,
         L.P.  I-A, Cumberland Healthcare, L.P. I-B, Cumberland Healthcare,
L.P.
        I-C, and Columbia Healthcare Partners III-A, and Carteret Savings
        Bank, F.A. and The Howard Savings Bank, dated April 6, 1989. ****
   28.07  Release and Indemnification made and entered into as of the 6th
        day of April, 1989, by Cumberland Healthcare, L.P. I-A, Cumberland
        Healthcare, L.P. I-B, Cumberland Healthcare, L.P. I-C, and
        Columbia Healthcare Partners III-A (collectively "Borrowers")
        and Carteret Savings Bank, F.A., and The Howard Savings Bank
        (collectively "Lenders").                                    ****

    28.08   Assignment of Leases made as of the 6th day of April, 1989,  by
and
        between Cumberland Healthcare, L.P. I-A ("Assignor") Carteret
        Savings Bank, F.A. ("Assignee") and Life Care Centers of
        America, Inc. ("Lessee").                                    ****
    28.09   Second  Amended  and Restated Master Lease  between  Cumberland
Healthcare,
        L.P. I-A, Lessor, and Life Care Centers of America, Inc., a
         Tennessee  corporation, Lessee, dated as of  March  1,  1989  (Bel
Tooren
        Villa, La Habra, North Walk, and Rancho Los Padres Facilities)****
   28.10  Second Amended and Restated Management Agreement made and entered
        into effective as of the 1st day of March, 1989, by and between
        Cumberland Healthcare, L.P. I-A ("Owner") and Life Care Centers
        of America, Inc. ("Manager").                                ****
   28.11  Second Amended and Restated Unconditional Guaranty of Payment and
        Performance dated as of the 6th day of April, 1989 by and between
        Forrest L. Preston ("Guarantor"), Cumberland Healthcare, L.P. I-A
        ("Lessor"), and Life Care Centers of America, Inc. ("Lessee").****
    28.12   Facility Lease (Hillcrest Facility) dated as of the 1st day  of
February,
        1989, among Cumberland Healthcare, L.P. I-C, ("Lessor") and Arbor
        Health Care Company ("Lessee").                              ****
   28.13  Open End Mortgage and Security Agreement executed on the 18th day
        of April, 1989, between Cumberland Healthcare, L.P. I-C,
        ("Mortgagor") and Southeast Bank, N.A. ("Lender").           ****
   28.14  Note dated April 18, 1989 between Cumberland Healthcare, L.P. I-C
         ("Maker")  and Southeast Bank, N.A. ("Holder") in  the  amount  of
$2,600,000.                                                          ****
    28.15   Reimbursement, Indemnification and Security Agreement made  and
entered
        into as of the 18th day of April, 1989 by and among Raymond James
        Financial, Inc., RJ Health Properties, Inc., Raymond James
        Partners, Inc., Medical Investments Partners, Inc.
        (collectively the "Obligators") and Cumberland Healthcare, L.P.
        I-C (the "Limited Partner").                                 ****
   28.16  Assignment of Leases, Rents and Contract Rights made as of the
        18th day of April, 1989 by Cumberland Healthcare, L.P. I-C
        ("Assignor") to Southeast Bank, N.A. ("Assignee").           ****
   28.17  Subordination, Non-Disturbance, and Attornment Agreement made and
        entered into as of the 18th day of April, 1989, by and among
        Southeast Bank, N.A. ("Mortgagee") by Cumberland Healthcare,
        L.P. I-C ("Landlord") and Arbor Health Care Company ("Tenant").****
   28.18  Indemnity Agreement made as of the 18th day of April, 1989, from
        Cumberland Healthcare, L.P. I-C ("Borrower") and Raymond James
         Financial Corp. ("Indemnitor") to Southeast Bank, N.A. ("Lender").
****
   28.19  Purchase and Sale Agreement, executed August 24, 1989, by
        and between Cumberland Healthcare, L.P. I-A, Columbia Healthcare
        Partners II-A, L.P., Columbia Healthcare Partners III-A,
        collectively, "Sellers" and Multicare Management, Inc., a New York
        Corporation, Daniel E. Straus and Moshael J. Straus, "Buyers"
         covering  Holly  Manor,  Mendham, New  Jersey;  Quakertown  Manor,
Quakertown,
        Pennsylvania; and Hopkins House, Wyncote, Pennsylvania.       **
   28.20  Letter, dated September 13, 1989, referencing Quakertown Manor
        Nursing Home, Quakertown, PA, amending certain sections of the
        Purchase and Sale Agreement, dated August 24, 1989.           **
   28.21  Letter, dated October 4, 1989, referencing the Purchase and Sale
        Agreement as of July 1, 1989, amending Section 9.4 of the Purchase
        and Sale Agreement, dated August 24, 1989.                    **
    28.22   Letter,  dated  October 4, 1989, referencing  Quakertown  Manor
Nursing
        Home, Quakertown, PA, amending certain segments of the Purchase
        and Sale Agreement, dated August 24, 1989.                    **
   28.23  Purchase and Sale Agreement dated March 31, 1990, by and among
        Cumberland Healthcare, L.P., Columbia Healthcare Partners, II-A,
        L.P., and Columbia Healthcare Partners III-A, as Sellers and
        Multicare Management, Inc., Daniel E. Straus and Moshael J. Straus
         as  Buyers,  effective as of July 1, 1989,  as  amended  by  those
certain
        letter agreements, dated August 24, 1989, September 7, 1989,
         September  13,  1989,  September 14,  1989,  September  15,  1989,
September
         22,  1989,  October 4, 1989 (three letter agreements), October  6,
1989,
        October 19, 1989, October 31, 1989, November 1, 1989, and November
        17, 1989 (collectively, the "Agreement").                     **
   28.24  Fourth Amendment to the Second Amended and Restated Master Lease
        Agreement between Life Care Centers of America, Inc., a Tennessee
         corporation,  and  Cumberland Healthcare,  L.P.  I-A  ("Owner")  a
Delaware
        limited partnership dated March 1, 1989.                    *****

    28.25   Lease  between  Cumberland  Healthcare,  L.P.  I-A,  as  lessor
("Lesssor"),
        a limited partnership and FHP, Inc., a California corporation as
        lessee ("Lessee") dated September 19, 1990.                 *****
   28.26  Management Contract between Olympic Health Services, Inc., a
        Washington corporation ("OHS") and Cumberland Healthcare, L.P. I-B,
         a  Delaware limited partnership ("Owner") dated January 1, 1993.**
***
    28.27  Amended and Restated Limited Partnership Agreement by and  among
Medical
        Investments Partners, a Florida general Partnership, ("MIP"), and
        Olympic Health Services, Inc., a Washington corporation ("OHS"), as
         General  Partners,  Cumberland Healthcare, L.P.  I-A,  a  Delaware
limited
         partnership ("Cumberland"), and William W. Littlejohn, a  resident
of
        the State of Washington ("Littlejohn"), as Limited Partners dated
        January 1, 1993.                                            *****
    28.28   Sublease  among  Cumberland Healthcare,  L.P.  I-A,  as  lessor
("Sublessor"),
        a limited partnership and Life Care Centers of America, Inc., a
         Tennessee corporation as lessee ("Sublessee") dated March 1, 1989.
*****
   28.29  Deed of Trust among Cumberland Healthcare, L.P. I-B, a Delaware
        Limited Partnership, ("Grantor"); U.S. Bank of Washington, National
         Association,  ("Lender" and sometimes "Beneficiary");  and  United
States
        National Bank of Oregon ("Trustee") dated August 25, 1993.  *****
    28.30   Loan Agreement between First Union National Bank of Florida,  a
national
        banking association ("Lender") and Cumberland Healthcare, L.P. I-A,
a
         Delaware limited partnership ("Borrower") dated December 28, 1994.
*****
   28.31  Purchase and Sale Agreement between Cumberland Healthcare, L.P. I-
A,
        a Delaware limited partnership (the "Seller") and Life Care Centers
of
        America, Inc. and permitted assigns (the "Purchaser").      *****
   28.32  Revolving Loan Agreement between Cumberland Healthcare, L.P. I-A,
a Delaware limited partnership ("Borrower") and Raymond James Financial,
         Inc.,  a Florida corporation ("Lender") dated December 28, 1994.**
***
   29   Information from reports furnished to state insurance regulatory
        authorities.                                                *****
      *   Included  with  Form  S-11, Registration No.  33-4301  previously
          filed with the Securities and Exchange Commission.
     **   Included  with Forms 8-K, as amended, previously filed  with  the
          Securities and Exchange Commission.
    ***   Exhibits  were  omitted as not required, not applicable,  or  the
          information  required to be shown therein is  included  elsewhere
          in this report.
   ****   Included  as  exhibits to Form 10-K for year ended  December  31,
          1988.
  ***** Included as exhibits to Form 10-K for year ended December 31, 1994.
 ****** Included as exhibit to Form 10-Q for period ended June 30, 1995.
******* Included as exhibit to Form 10-K for year ended December 31, 1995.
B.  Reports filed on Form 8-K - None.
C.  Exhibits filed with this Report - None

 SCHEDULE VIII - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

                         Balance atAdditions DeductionsBalance
                         Beginning     to       From    at End
                           of Year  Reserves  Reserves of Year

Reserve deducted in the
Balance Sheet from the asset
to which it applies:

Reserve for doubtful accounts:

Year Ended December 31, 1997343,770 127,763   165,428  306,105
Year Ended December 31, 199673,373  318,937    48,540  343,770
Year Ended December 31, 199563,866    9,507         0   73,373

    SCHEDULE X - SUPPLEMENTARY INCOME STATEMENT INFORMATION
                            Year Ended December 31,
                          1997       1996      1995
Amortization of Deferred
  Debt Costs               21,652    49,442    19,437
Amortization of Leasehold
  Properties                    0    15,422    37,498
Amortization of Intangible
  Assets                  399,418    11,095    11,095
                                SIGNATURES

      Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange  Act  of 1934, the Registrant has duly caused this  report  to  be
signed on its behalf by the undersigned thereunto duly authorized.


                                 CUMBERLAND HEALTHCARE, L.P. I-A

                                 By:  Medical Investments Partners

                                 By:  RJ Health Properties, Inc.
                                      Managing General Partner

ATTEST:



Fred E. Whaley                   By:  J. Davenport Mosby, III,
President                             Vice President
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                SIGNATURES

      Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, this report has been signed by the following  persons
on behalf of the Registrant in the capacities and on the dates indicated.


                                 CUMBERLAND HEALTHCARE, L.P. I-A

                                 By:  Medical Investments Partners

                                 By:  RJ Health Properties, Inc.
                                      Managing General Partner


ATTEST:

Date:                                 By:    Fred E. Whaley
                                      President and Director





Date:                                 By:    J. Davenport Mosby, III
                                      Vice President and Director