**Exhibit 99.2**
**CERTIFICATIONS**
I, Mel Rhinelander, President and Chief Executive Officer of Extendicare Inc.,certify that:
1. I have reviewed this quarterly report on Form 6-K of Extendicare Inc.; 2. Based on my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by thisreport; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flows ofthe registrant as of, and for, the periods presented in this report; 4. The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrantand we have:
 (a) designed such disclosure controls andprocedures, or caused such disclosure controls and proceduresto be designed under our supervision, to ensure that materialinformation relating to the registrant, including itsconsolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period inwhich this report is being prepared;  (b) evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and  (c) disclosed in this report any change in theregistrant’s internal control over financial reporting thatoccurred during the registrant’s most recent fiscal quarter(the registrant’s fourth quarter in the case of an annualreport) that has materially affected, or is reasonablylikely to materially affect, the registrant’s internalcontrol over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based onour most recent evaluation of internal control over financial reporting,to the registrant’s auditors and the audit committee of the registrant’sboard of directors (or persons performing the equivalent function):
 (d) all significant deficiencies and materialweaknesses in the design or operation of internal controlover financial reporting, which are reasonably likely toadversely affect the registrant’s ability to record, process,summarize and report financial information; and  (e) any fraud, whether or not material, thatinvolves management or other employees who have a significantrole in the registrant’s internal control over financialreporting.   /s/ Mel Rhinelander     Mel Rhinelander  President and Chief Executive Officer  May 13, 2004  
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I, Mark W. Durishan, Vice President, Finance and Chief Financial Officer ofExtendicare Inc., certify that:
1. I have reviewed this quarterly report on Form 6-K of Extendicare Inc.; 2. Based on my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by thisreport; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flows ofthe registrant as of, and for, the periods presented in this report; 4. The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrantand we have:
 (a) designed such disclosure controls and procedures, orcaused such disclosure controls and procedures to be designedunder our supervision, to ensure that material informationrelating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities,particularly during the period in which this report is beingprepared;  (b) evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controlsand procedures, as of the end of the period covered by this reportbased on such evaluation; and  (c) disclosed in this report any change in the registrant’sinternal control over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourthquarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based onour most recent evaluation of internal control over financial reporting,to the registrant’s auditors and the audit committee of the registrant’sboard of directors (or persons performing the equivalent function):
 (a) all significant deficiencies and material weaknesses in thedesign or operation of internal control over financial reporting,which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financialinformation; and  (b) any fraud, whether or not material, that involves management orother employees who have a significant role in the registrant’sinternal control over financial reporting.   /s/ Mark W. Durishan     Mark W. Durishan  Vice President, Finance and Chief Financial Officer  May 13, 2004  
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