23

                  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, 1999

                   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  (727) 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, 1999

     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 19 - 23

<PAGE>
                                PART I
Item 1. Business

General Development of Business

     The Registrant is a limited partnership (Partnership) composed of
Medical  Investments  Partners (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,  its
affairs  wound  up pursuant to Article XIV of the Limited  Partnership
Agreement  and  its assets will be liquidated. The  proceeds  of  such
liquidation  will  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.  On December
24,  1999, the distribution of all of the remaining liquid assets  was
issued. The Partnership terminated effective December 31, 1999.

Nursing Home Operations

    The Partnership owned 99% of Cumberland Healthcare, L.P. I-C which
leased the Hillcrest Care Center to Arbor Health Care Company (Arbor).
The  General  Partner owned the remaining 1% of Cumberland Healthcare,
L.P.  I-C.  Arbor  had an option to purchase the  nursing  home  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. As a result of
the sale of the nursing home to Arbor, Cumberland Healthcare, L.P. I-C
was terminated in 1998.

     The  Partnership  leased Bel Tooren, Imperial, La  Habra,  Mirada
Hills,  Northwalk, Rimrock and Sun City (the LCCA Homes) to Life  Care
Centers  of America (LCCA). The Partnership entered into an  agreement
with LCCA on August 4, 1995 (the Purchase Agreement) pursuant to which
LCCA  agreed to purchase the seven nursing homes 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
    Rimrock.
(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.

     On  September  30,  1997, the Partnership closed  on  a  purchase
agreement  with Premier Management Company whereby Premier  Management
Company  purchased Pacific Palms f/k/a Rancho Los Padres and Paramount
Chateau 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 Olympic Healthcare for $2,800,000.

Item 2. Properties

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

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
1999.

                                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, 1999
Units of Limited Partnership Interest                1,940
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

                                               1999      1998       1997
                                               ----      ----       ----
Distributions   to   Limited  Partners       647,400   $8,850,000   None
Distributions to General Partner              13,215      None      None

     The  distributions for 1998 represent return of capital on a GAAP
basis.

Item 6.  Selected Financial Data
                       1999       1998       1997        1996     1995
                       ----       ----       ----        ----     ----
Total Revenues     $  175,737    195,027    199,361    269,390     62,825
Net Income(1)      $   41,430     15,339    149,699    138,294    (57,976)
Total Assets       $        0    912,473  9,770,909  9,392,809 22,181,442
Mortgage Notes
   Payable         $        0          0          0  1,256,214  7,946,917
Distributions to
   Limited Partners
   Per Partnership
   Unit            $    21.58     295.00          0     605.00      50.00
Net Income
   Per Unit(1)     $     1.35        .50       4.89       4.52      (1.89)

(1)   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 $162,132 (83.1%) for the year ended
December  31,  1999, as compared to the same period in  1998,  due  to
decreased  cash  balances held in interest bearing accounts.  Interest
income  decreased  by $4,334 (2.2%) for the year  ended  December  31,
1998,  compared  to the same period in 1997, due to decreased  average
cash  balances  in  interest  bearing accounts.   The  decreased  cash
balances  are  a  result  of the $8,850,000 in distributions  paid  to
limited partners in 1998.

      Miscellaneous  Income is $142,842 for the period ended  December
31,  1999, as compared to $0 for the same period in 1998.  This income
is a result of Raymond James and Associates, an affiliate of RJ Health
Properties,  Inc.,  providing  funds necessary  to  pay  certain  1999
incurred administrative costs of the Partnership.

      General  and  Administrative - Affiliate  expense  decreased  by
$45,615 (58.6%) for the year ended December 31, 1999, compared to  the
same  period in 1998, due to a decrease in administrative costs  as  a
result   of   the   liquidation  of  the  Partnership.   General   and
Administrative - Affiliate expenses increased by $72,635 for the  year
ended  December  31, 1998, compared to the same period  in  1997.   In
1997,  the  home  office charged a management fee  to  the  California
nursing   homes  it  operated.  This  management  fee   in   actuality
transferred  costs  from  the General and Administrative  -  Affiliate
expense account to the Resident Services Expenses expense account.  In
1998, as a result of the 1997 sale of the nursing homes, this transfer
of costs was discontinued.

      General and Administrative - Other expense increased by $234 for
the year ended December 31, 1999, compared to the same period in 1998.
General and Administrative - Other expense increased by $57,391 (129%)
for  the year ended December 31, 1998, compared to the same period  in
1997.   In  1997,  the  home office charged a management  fee  to  the
California  nursing  homes  it  operated.   This  management  fee  was
calculated  as  a  percentage of the nursing homes' net  revenue.  The
management  fee  in actuality transferred costs from the  General  and
Administrative  -  Other  expense account  to  the  Resident  Services
Expenses  expense account.  In 1998, as a result of the 1997  sale  of
the nursing homes, this transfer of costs was discontinued.

      As  a  result  of  the  above revenue  and  expense  items,  the
Partnership  had  $41,430,  $15,339  and  $149,699  net  income   from
continuing  operations for the years 1999, 1998 and 1997 respectively.
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:

      Income from Health Care Operations has income of $64,978 for the
year  ended December 31, 1999.  This income, in most part, is a result
of  a $49,187 Medicare cost report settlement adjustment and a $34,837
insurance refund.  The $315,818 income for the year ended December 31,
1998,  in  most part, is a result of a $146,988 Medicare  cost  report
settlement,   a   $206,946   Columbia  Corporation   bankruptcy   note
settlement, a $21,634 insurance payment and miscellaneous prior period
adjustments. The $183,161 income for the year ended December 31, 1997,
is  a  result of the net operating results of the three nursing  homes
that were sold in 1997.

      Gain  on  Sale of Assets in the amount of $150,000 for the  year
ended December 31, 1999, is a result of the sale of 324,000 shares  of
Columbia  Corporation stock that the Partnership received  as  partial
settlement  in Columbia Corporation's bankruptcy reorganization.   The
shares of stock were sold in two lots.  Columbia Corporation purchased
40,000  shares  for  $18,519.   RJ Health Properties,  Inc.  purchased
284,000 shares for $131,481. This asset was not previously recorded on
the books of the Partnership because of the uncertainty of the stock's
value.   There  was no activity in this category for  the  year  ended
December  31,  1998.  The December 31, 1997, gain of $2,440,210  is  a
result  of the September 30, 1997, sale of Pacific Palms and Paramount
Chateau to Premier Management Company and the December 31, 1997,  sale
of Olympic Healthcare to the hospital.

      As  a  result of the above items, the Partnership had  $214,978,
$315,818  and $2,623,371 income from discontinued operations  for  the
years ended December 31, 1999, 1998 and 1997 respectively.

Net Income

      As  a result of all of the above revenue and expense items,  the
Partnership  had net income of $256,408, $331,157 and  $2,773,070  for
the  years  ended  December  31, 1999,  1998  and  1997  respectively.
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,
1999,  1998 and 1997 were interest income, revenues from nursing  home
operations, proceeds from the sale of assets and the reimbursement  of
costs  by Raymond James and Associates. These funds were used  to  pay
operating expenses and make distributions to partners.

      The  cash  balance at December 31, 1999, is $0.  The Partnership
had  net income of $256,408.  After adjusting for changes in operating
assets  and  liabilities,  net cash used in operating  activities  was
$106,182.   The  net  cash used in financing activities  was  $741,192
consisting of a $647,400 distribution to limited partners,  a  $13,215
distribution to the General Partner and minority interest of  $80,577.
Significant changes to the balance sheet which affected the cash  flow
of the Partnership for 1999 are primarily due to the collection of the
Medicare  cost report settlement, the payment of the accrue management
fee and the payment of the 1998 accrued trade accounts payable.

      Cash  distributions to limited partners were discontinued during
the first quarter of 1988 and resumed in February 1992. There were  no
distributions   issued  in  1997.   The  1998  distributions   totaled
$8,850,000 (29.5% of the original capital of $30,000,000).   The  1998
distributions  were  issued in two payments.  The  first  payment  was
issued  March 31, 1998, for $6,750,000 (22.5% of original  capital  of
$30,000,000).   The second payment was issued October  27,  1998,  for
$2,100,000  (7%  of  original  capital  of  $30,000,000).   The   1999
distribution totaled $647,400.  This distribution was paid in December
1999 and represents the final distribution of the Partnership.


                     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, 1999 and 1998, and the related consolidated statements of
income,  partners' equity, and cash flows for each of the three  years
in  the  period ended December 31, 1999.  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, 1999  and  1998
and  the results of its operations and its cash flows for each of  the
three years in the period ended December 31, 1999, in conformity  with
generally accepted accounting principles.

      As more fully discussed in Note 10, the Partnership discontinued
the leasing and health care segments of its operations.  Historically,
assets  and  operations of the leasing and health care  segments  have
represented  a substantial portion of the Partnership's  total  assets
and results of operations.

     As more fully disclosed in Note 11, all assets of the Partnership
were  distributed  to  the  partners on December  24,  1999,  and  the
Partnership was terminated effective December 31, 1999.

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




/s/ Spance, Marston, Bunch, Morris & Co.
SPENCE, MARSTON, BUNCH, MORRIS & CO.
Certified Public Accountants


Clearwater, Florida
January 25, 2000

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

                      CONSOLIDATED BALANCE SHEETS


                                                DECEMBER 31,   DECEMBER 31,
                                                    1999           1998
                                                ------------   ------------
  ASSETS

Cash and Cash Equivalents                        $        0     $  847,374
Accounts Receivable                                       0         65,099
                                                 ----------     ----------
       Total Assets                              $        0     $  912,473
                                                 ==========     ==========


  LIABILITIES AND PARTNERS' EQUITY

Liabilities:
  Accounts Payable                               $        0     $   63,802
  Payable to Related Parties - Affiliates                 0        415,829
  Minority Interest                                       0         28,635
                                                 ----------     ----------
       Total Liabilities                         $        0     $  508,266
                                                 ----------     ----------

Partners' Equity:
  Limited Partners (30,000 units outstanding
     at December 31, 1999 and 1998)              $   16,217     $  419,072
  General Partner                                   (16,217)       (14,865)
                                                 ----------     ----------
       Total Partners' Equity                    $        0     $  404,207
                                                 ----------     ----------
       Total Liabilities and Partners' Equity    $        0     $  912,473
                                                 ==========     ==========


              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,
                                      1999         1998           1997
                                   ------------  ------------  ------------
Revenues:
  Interest Income                   $  32,895     $ 195,027    $  199,361
  Miscellaneous Income                142,842             0             0
                                    ---------     ---------    ----------
     Total Revenues                   175,737       195,027       199,361

Expenses:
  General and Administrative
                - Affiliates           32,203        77,818         5,183
                - Other               102,104       101,870        44,479
                                    ---------     ---------    ----------
       Total Expenses                 134,307       179,688        49,662

Income From Continuing Operations      41,430        15,339       149,699
                                    ---------     ---------    ----------
Discontinued Operations:
  Income From Health Care Operations   64,978       315,818       183,161
  Gain on Sale of Assets              150,000             0     2,440,210
                                    ---------     ---------    ----------
Income from Discontinued Operations   214,978       315,818     2,623,371

Net Income                          $ 256,408     $ 331,157    $2,773,070

Income from Continuing Operations
Per $1,000 Limited Partnership Unit $    1.35     $     .50    $     4.89

Income from Discontinued Operations
Per $1,000 Limited Partnership Unit      6.80         10.32         85.70
                                    ---------     ---------    ----------
Total Income Per $1,000
Limited Partnership Unit            $    8.15     $   10.82    $    90.59
                                    =========     =========    ==========
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, 1999, 1998 AND 1997



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

  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

Net Income - 1998                       324,534       6,623      331,157

Distribution                         (8,850,000)          0   (8,850,000)
                                     ----------   ---------   ----------
  Balance at December 31, 1998          419,072     (14,865)     404,207

Net Income - 1999                       244,545      11,863      256,408

Distribution                           (647,400)    (13,215)    (660,615)
                                     ----------   ---------   ----------
   Balance at December 31, 1999      $   16,217   $ (16,217)  $        0
                                     ==========   =========   ==========

              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,
                                           1999       1998          1997
                                       ------------ ------------ ------------
Cash Flows from Operating Activities:
 Net Income                             $ 256,408   $ 331,157    $2,773,070
Adjustments to Reconcile Net Income to Net
 Cash Provided by Operating Activities:
  Depreciation and Amortization                 0           0       194,224
  Minority Interest in Net Income (Loss)   51,942      (5,321)      229,477
  Gain on Sale of Assets                        0           0    (2,440,210)
  Changes in Operating Assets and Liabilities:
   (Increase) Decrease in
   Accounts Receivable                     65,099     606,584        47,089
   (Increase) Decrease in
   Prepaid Expenses                             0      65,940        53,931
   Increase (Decrease) in Payable
   to Related Parties                    (415,829)     60,000        16,376
   Increase (Decrease) in Payables
   and Accruals                           (63,802)   (370,428)     (530,005)
                                         --------    --------    ----------
     Net Cash Provided by (Used In)
       Operating Activities              (106,182)    687,932       343,952

Cash Flows from Investing Activities:
 (Additions) to Investment Properties           0           0       (27,794)
 (Increase) Decrease in Notes Receivable        0   1,000,000        67,059
 (Increase) Decrease Sale
  Proceeds Receivable                           0     764,604      (764,604)
  Sale of Investment Properties                 0           0     7,697,413
                                         --------   ---------    ----------
     Net Cash Provided by (Used in)
       Investing Activities                     0   1,764,604     6,972,074

Cash Flows from Financing Activities:
 Payments of Mortgage Notes Payable             0           0    (1,256,214)
 Distribution to Partners:
   Limited Partners                      (647,400) (8,850,000)            0
   General Partner                        (13,215)          0             0
   Minority Interest                      (80,577)    (23,844)     (854,604)
                                         --------   ---------    ----------
     Net Cash (Used in) Financing
       Activities                        (741,192) (8,873,844)   (2,110,818)

Increase (Decrease) in Cash and
 Cash Equivalents                        (847,374) (6,421,308)    5,205,208

Cash and Cash Equivalents
 at Beginning of Year                     847,374   7,268,682     2,063,474
                                         --------   ---------     ---------
Cash and Cash Equivalents
 at End of Year                         $       0  $  847,374    $7,268,682
                                        =========  ==========    ==========

Supplemental Disclosure of Cash Flow Information:
 Interest Paid                          $       0  $        0    $  117,090

See Note 7 for Non-Cash Investing and Financing Activities

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

<PAGE>
                    CUMBERLAND HEALTHCARE, L.P. I-A
                        (a Limited Partnership)
              NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           DECEMBER 31, 1999

NOTE 1 - ORGANIZATION:

       Cumberland  Healthcare,  L.P.  I-A  (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.  On December 24, 1999, the final  distribution
was  made  to the limited partners. Effective December 31,  1999,  the
Partnership is terminated.

      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
additional  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                  Sharing
                   General    Properties at      Net     Limited   General
Partnership Name   Partners     12/31/99       Income   Partners  Partners
----------------   --------   --------------   ------   --------  --------
Cumberland         Medical
 Healthcare,       Investments
 L.P. I-A          Partners      $      0   $ 207,224      N/A      N/A
                   Partners

Cumberland         Medical
 Healthcare,       Investments
 L.P. I-B*         Partners &
                   Olympic Health
                   Services, Inc.       0      49,184      99%       1%
                                 ________    ________

                     Total       $      0   $ 256,408
                                 ========   =========
* A 50% interest was sold to Olympic Health Services, Inc. and William
Littlejohn effective 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.

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. 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  this  entity  is to hold title  for  certain  properties
included in these financial statements. (See Note 1.)

    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
a federal agency in Washington state 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.

    Medicare/Medicaid Settlements

    The Partnership recorded a $57,462 Medicare cost report settlement
receivable  for the year ended December 31, 1998. This  receivable  is
the  estimated amount due on the Olympic Healthcare cost report.  This
receivable was collected in 1999.

    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.

    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.

Reclassifications:

     Certain items in the 1998 and 1997 financial statements have been
reclassified  for comparative purposes to conform with  the  financial
statement presentation used in the 1999 statements.

NOTE 3 - RELATED PARTY TRANSACTIONS:

     The  General Partner is reimbursed for general and administrative
costs  on  an  accountable basis.  The General Partner's  reimbursable
costs  were  $2,891,  $6,581  and  $3,521  for  1999,  1998  and  1997
respectively.   Affiliates of the General Partner are  reimbursed  for
direct   costs   incurred  on  behalf  of  the  Partnership.    Direct
reimbursable costs amounted to $6,275, $11,237 and $704 for 1999, 1998
and  1997  respectively.  These costs are included in the Consolidated
Statements of Income.

    The General Partner is reimbursed a general and administrative 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
$23,037, $60,000 and $958 for 1999, 1998 and 1997 respectively.  These
expenses are included in the Consolidated Statements of Income.

    As of December 31, 1999, 1998 and 1997, the amounts payable to the
General  Partner and affiliates for the above items are  $0,  $415,829
and  $355,829  respectively.   The payable  is  non-interest  bearing,
unsecured and payable on demand.

     The  Partnership sold the 324,000 shares of Columbia  Corporation
stock that it received as partial settlement in Columbia Corporation's
bankruptcy  reorganization.  RJ  Health  Properties,  Inc.   purchased
284,000  shares  for  $131,481.   The  remaining  40,000  shares  were
purchased by Columbia Corporation for $18,519.

NOTE 4 -NOTES RECEIVABLE:

    The notes receivable was recorded at its face value.  The note was
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 accrued at the rate of 10% per  annum  and
was  payable monthly at the rate of 5% per annum.  The unpaid interest
accrued.  If  the  Partnership exercised its right to  demand  payment
before  the maturity date, the 5% accrued interest would be  canceled.
On  February 28, 1998, notice for demand of payment was given to  Life
Care Centers of America, Inc.  Payment was received on April 24, 1998.

NOTE 5 - LEASES AND INVESTMENT PROPERTIES:

    Leases

     The Partnership leased Hillcrest Care Center to Arbor Health Care
Company  (Arbor).  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. On  September
20,  1996,  the purchase was closed with the payment of $5,750,000  by
Arbor  to  Cumberland Healthcare I-C. As a result of the  purchase  by
Arbor, Cumberland Healthcare, L.P. I-C terminated in 1998.

     The  Partnership  leased Bel Tooren, Imperial, La  Habra,  Mirada
Hills, Northwalk, Rimrock and Sun City to Life Care Centers of America
(LCCA). The Partnership entered into an agreement with LCCA on  August
4,  1995  (the  Purchase Agreement) pursuant to which LCCA  agreed  to
purchase  the seven nursing homes 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
    Rimrock.
(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  LCCA 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 limited 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.

     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. Until its sale on September 30,  1997,  the
Partnership operated Pacific Palms Skilled Nursing.

NOTE 6 - 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:

                                          1999        1998        1997
                                          ----        ----        ----
Net income per financial statements     $256,408   $331,157   $2,773,070
Tax depreciation and amortization
  in excess of book depreciation               0          0      (69,140)
Gain on sale of Assets                         0          0      228,831
Bad debt deduction for tax in
  excess of book                               0   (281,917)           0
Other Adjustments                            586     30,105       67,965
                                        --------   --------   ----------
Partnership income for tax purposes     $256,994   $ 79,345   $3,000,726
                                        ========   ========   ==========
NOTE 7- ADDITIONAL CASH FLOW INFORMATION:

    The Partnership's non-cash activities for the years 1999, 1998 and
1997 are:

        December 31, 1999:                           None
        December 31, 1998:                           None
        December 31, 1997:
          Intangible Asset Amortization          $388,323

NOTE 8 - 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 9 - DISTRIBUTIONS:

    The 1999 cash distribution to limited partners was $647,400 (2.16%
of  capital  contributions).  The 1998 cash distributions  to  limited
partners were $8,850,000 (29.5% of capital contributions).  There were
no  distributions  made to limited partners in 1997.   The  1999  cash
distribution is the final distribution of the Partnership.

Note 10 - DISCONTINUED OPERATIONS:

     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
$64,978, $315,818 and $183,161 for the years ended December 31,  1999,
1998 and 1997 respectively.

     There was a gain on sale of assets in the amount of $150,000  for
the  year ended December 31, 1999.  This gain is a result of the  sale
of  the  Columbia Corporation stock that the Partnership  received  as
partial    settlement    in    Columbia    Corporation's    bankruptcy
reorganization. This asset was not previously recorded on the books of
the Partnership because of the uncertainty of the stock's value.

Note 11 - 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,  its
affairs  wound  up pursuant to Article XIV of the Limited  Partnership
Agreement  and its assets liquidated. The proceeds of such liquidation
will   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.   On  December  24,
1999,  the  final distribution of all of the assets was  issued.   The
Partnership is terminated effective December 31, 1999.

Note 12 - Miscellaneous Income

      There was miscellaneous income in the amount of $142,842 for the
year  ended  December 31, 1999.  This income is a  result  of  Raymond
James  and  Associates,  an affiliate of RJ Health  Properties,  Inc.,
providing funds necessary to pay certain administrative costs incurred
by the Partnership during 1999.


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 54, has been the President and Director of RJ
Health  Properties, Inc. since January 1986.  Mr. Whaley's  term  will
expire  in  2000.   He  was a Managing Director for  Raymond  James  &
Associates, Inc. from 1980 until April 1997.

      J.  Davenport  Mosby III, age 44, has been a Vice President  and
Director  of  RJ  Health Properties, Inc. since  December  1988.   Mr.
Mosby's term will expire in 2000. He is a Managing Director of Raymond
James  & Associates, Inc. in the Investment Banking Department,  which
he joined in 1982.

      Richard M. Todd, age 49, has been a Vice President of RJ  Health
Properties, Inc. since August 1997.

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  received  monthly  compensation, payable  in  advance,  for  his
services relating to the operations of the Partnership.  He received a
consulting  fee  relating  to  the  sale  of  the  Partnership's   two
California facilities.  He also received a final lump-sum payment  for
his  services  relating to the termination of the  Partnership.   Fred
Whaley  received  a final lump-sum payment for his  services  as  they
related to the termination of the Partnership.

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,  1999.
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, 1999.  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
did not receive any management fees for the years 1999, 1998 and 1997.
Reimbursement  to  the General Partner for general and  administrative
costs  amounted to $2,891, $6,581 and 3,521 for 1999,  1998  and  1997
respectively. Reimbursable expenses to the General Partner  on  behalf
of  the  Partnership amounted to $23,037, $60,000 and $958  for  1999,
1998 and 1997 respectively. Direct reimbursable costs to affiliates of
the  General  Partner amounted to $6,275, $11,237 and $704  for  1999,
1998 and 1997 respectively.  Total payments to the General Partner and
affiliates  amounted to $423,375, $25,720 and $114,847 for 1999,  1998
and 1997 respectively.

      The  Partnership sold the 324,000 shares of Columbia Corporation
stock that it received as partial settlement in Columbia Corporation's
bankruptcy  reorganization.  RJ  Health  Properties,  Inc.   purchased
284,000  shares  for  $131,481.   The  remaining  40,000  shares  were
purchased by Columbia Corporation for $18,519.

                                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
        ("Lessor"), 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 II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

                              Balance at   Additions   Deductions   Balance
                              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, 1999          0            0           0          0
Year Ended December 31, 1998    306,105       53,346     359,451          0
Year Ended December 31, 1997    343,770      127,763     165,428    306,105

                              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:


/s/ Fred E. Whaley                    /s/ J. Davenport Mosby, III
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: February 4, 2000                /s/ Fred E. Whaley
                                      By:    Fred E. Whaley
                                      President and Director





Date: February 4, 2000                /s/ J. Davenport Mosby III
                                      By:    J. Davenport Mosby, III
                                      Vice President and Director