UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT

TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): September 10, 2004 (September 9, 2004)

National Health Investors, Inc.

(Exact name of Registrant as specified in its charter)

Maryland

(State or Other Jurisdiction of Incorporation)

333-41863

62-1470956

(Commission File No.)

(IRS Employer

Identification Number)

100 Vine Street, Suite 1202

Murfreesboro, TN 37130

(Address of principal executive offices, including zip code)

(615) 890-9100

(Registrant's telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)



Item 4.01 Change in Registrant's Certifying Accountants

The Audit Committee of the Board of Directors of National Health Investors, Inc. (the "Company") engaged BDO Seidman, LLP as the independent auditors of the Company to conduct the audit of the Company's financial statements as of and for the year ended December 31, 2004.





SIGNATURES

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



National Health Investors, Inc.
By: /s/ W. Andrew Adams
Name: W. Andrew Adams
Title: Chief Executive Officer
By:/s/ Donald K. Daniel
Name: Donald K. Daniel
Title: Principal Accounting Officer
Date: September 10, 2004




Exhibit Index



Number Exhibit
16 Letter to Securities and Exchange Commission
99 Press release dated September 9, 2004




EXHIBIT 16



September 10, 2004

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

Gentlemen:

We have read Item 4.01 of Form 8-K dated September 10, 2004, of National Health Investors, Inc. and have no basis to agree or disagree with the statements of the registrant contained therein. We previously issued letters, dated June 15, 2004 and August 16, 2004, which were included in exhibits to Forms 8-K dated June 15, 2004 and August 16, 2004, respectively, of National Health Investors, Inc.



/s/ Ernst & Young LLP







EXHIBIT 99



For Release: September 9, 2004

Contact: Gerald Coggin, VP of Investor Relations

Phone: (615) 890-9100

NHI Board approves BDO Seidman, LLP

MURFREESBORO, Tenn. - National Health Investors, Inc. (NYSE:NHI), one of the nation's largest health care real estate investment trusts, announced today the appointment of BDO Seidman, LLP as its new independent accountants, effective immediately. The decision was approved by NHI's Board of Directors upon the recommendation of its Audit Committee.

National Health Investors, Inc. is a long-term health care real estate investment trust that specializes in the financing of health care real estate by first mortgage and by purchase and leaseback transactions. The common stock of the company trades on the New York Stock Exchange with the symbol NHI. Additional information including NHI's most recent press releases may be obtained on NHI's web site at www.nhinvestors.com.

Statements in this press release that are not historical facts are forward -looking statements. NHI cautions investors that any forward-looking statements made involve risks and uncertainties and are not guarantees of future performance. All forward-looking statements represent NHI's best judgment as of the date of this release.

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