| WINCHESTER REHABILITATION AND NURSING CENTER | WINCHESTER | 121 | Medicare and Medicaid |
| WESTFORD NURSING AND REHABILITATION CENTER | WESTFORD | 123 | Medicare and Medicaid |
| Westfield Rehabilitation and Health Center | WESTFIELD | 80 | Medicare and Medicaid |
| WESTBOROUGH HEALTHCARE | WESTBOROUGH | 117 | Medicare and Medicaid |
| WEST NEWTON HEALTHCARE | WEST NEWTON | 123 | Medicare and Medicaid |
| WEDGEMERE HEALTHCARE | TAUNTON | 94 | Medicare and Medicaid |
| WEBSTER PARK REHABILITATION AND HEALTHCARE CENTER | ROCKLAND | 110 | Medicare and Medicaid |
| Waterview Lodge Llc, Rehabilitation & Healthcare | ASHLAND | 103 | Medicare and Medicaid |
| Watertown Rehabilitation and Nursing Center | WATERTOWN | 163 | Medicare and Medicaid |
| WACHUSETT MANOR | GARDNER | 96 | Medicare and Medicaid |
| VANTAGE HEALTH & REHAB OF NEW BEDFORD | NEW BEDFORD | 80 | Medicare and Medicaid |
| Vantage at Worcester LLC | WORCESTER | 173 | Medicare and Medicaid |
| Vantage at West Springfield LLC | WEST SPRINGFIELD | 168 | Medicare and Medicaid |
| VANTAGE AT HAMPDEN LLC | HAMPDEN | 100 | Medicare and Medicaid |
| TWIN OAKS CENTER | DANVERS | 101 | Medicare and Medicaid |
| TREMONT REHABILITATION & SKILLED CARE CENTER | WAREHAM | 104 | Medicare and Medicaid |
| TIMBERLYN HEIGHTS NURSING AND REHABILITATION | GREAT BARRINGTON | 71 | Medicare and Medicaid |
| The Mansion at Brigham | NEWBURYPORT | 64 | Medicare and Medicaid |
| THE GUARDIAN CENTER | BROCKTON | 123 | Medicare and Medicaid |
| The Gardens at Cedarwood | FRANKLIN | 82 | Medicare and Medicaid |
| The Center at Blue Hills | STOUGHTON | 92 | Medicare and Medicaid |
| THE CENTER AT ADVOCATE | EAST BOSTON | 190 | Medicare and Medicaid |
| SUNNY ACRES SKILLED NURSING AND REHABILITATION CTR | CHELMSFORD | 93 | Medicare and Medicaid |
| ST JOSEPH REHAB & NURSING CARE CENTER | DORCHESTER | 123 | Medicare and Medicaid |
| ST FRANCIS REHABILITATION & NURSING CENTER | WORCESTER | 137 | Medicare and Medicaid |
| SPRINGSIDE REHABILITATION AND SKILLED CARE CENTER | PITTSFIELD | 135 | Medicare and Medicaid |
| Southbridge Rehabilitation & Health Care Center | SOUTHBRIDGE | 144 | Medicare and Medicaid |
| SOMERSET RIDGE CENTER | SOMERSET | 135 | Medicare and Medicaid |
| Sixteen Acres Health and Rehabilitation Center LLC | SPRINGFIELD | 120 | Medicare and Medicaid |
| SIPPICAN REHABILITATION AND HEALTHCARE CENTER | MARION | 123 | Medicare and Medicaid |
| SHREWSBURY REHABILITATION AND NURSING AT SOUTHGATE | SHREWSBURY | 99 | Medicare and Medicaid |
| SEACOAST NURSING AND REHABILITATION CENTER | GLOUCESTER | 142 | Medicare and Medicaid |
| SAUGUS CENTER | SAUGUS | 80 | Medicare and Medicaid |
| SARAH S BRAYTON CENTER | FALL RIVER | 183 | Medicare and Medicaid |
| ROYAL WOOD MILL CENTER | LAWRENCE | 94 | Medicare and Medicaid |
| ROYAL WAYLAND REHABILITATION AND NURSING CENTER | WAYLAND | 40 | Medicare and Medicaid |
| Royal of Fairhaven Nursing Center | FAIRHAVEN | 107 | Medicare and Medicaid |
| ROYAL OF COTUIT | MASHPEE | 120 | Medicare and Medicaid |
| ROYAL NURSING CENTER, LLC | FALMOUTH | 121 | Medicare and Medicaid |
| ROYAL NORWELL NURSING & REHABILITATION CENTER LLC | NORWELL | 86 | Medicare and Medicaid |
| ROYAL MEADOW VIEW CENTER | NORTH READING | 113 | Medicare and Medicaid |
| Royal Cape Cod Nursing & Rehabilitation Center | BUZZARDS BAY | 99 | Medicare and Medicaid |
| ROYAL BRAINTREE NURSING AND REHABILITATION CENTER | BRAINTREE | 204 | Medicare and Medicaid |
| RIVER TERRACE REHABILITATION AND HEALTHCARE CTR | LANCASTER | 82 | Medicare and Medicaid |
| RESERVOIR CENTER FOR HEALTH & REHABILITATION, THE | MARLBOROUGH | 144 | Medicare and Medicaid |
| RENAISSANCE MANOR ON CABOT | HOLYOKE | 61 | Medicare |
| REHABILITATION & NURSING CENTER AT EVERETT (THE) | EVERETT | 183 | Medicare and Medicaid |
| RegalCare at Wakefield | WAKEFIELD | 149 | Medicare and Medicaid |
| REGALCARE AT QUINCY | QUINCY | 71 | Medicare and Medicaid |
| REGALCARE AT HOLYOKE | HOLYOKE | 102 | Medicare and Medicaid |
| REGALCARE AT HARWICH | HARWICH | 135 | Medicare and Medicaid |
| REGALCARE AT GREENFIELD | GREENFIELD | 120 | Medicare and Medicaid |
| REGALCARE AT GLEN RIDGE | MEDFORD | 164 | Medicare and Medicaid |
| REGALCARE AT COURTYARD-MEDFORD | MEDFORD | 224 | Medicare and Medicaid |
| QUABBIN VALLEY HEALTHCARE | ATHOL | 142 | Medicare and Medicaid |
| PRESCOTT HOUSE | NORTH ANDOVER | 126 | Medicare and Medicaid |
| POET'S SEAT HEALTHCARE CENTER | GREENFIELD | 63 | Medicare and Medicaid |
| PLYMOUTH HARBORSIDE HEALTHCARE | PLYMOUTH | 101 | Medicare and Medicaid |
| PAVILION , THE | HYANNIS | 82 | Medicare and Medicaid |
| PARSONS HILL REHABILITATION & HEALTH CARE CENTER | WORCESTER | 162 | Medicare and Medicaid |
| PARK AVENUE HEALTH CENTER | ARLINGTON | 89 | Medicare and Medicaid |
| OXFORD REHABILITATION & HEALTH CARE CENTER | HAVERHILL | 120 | Medicare and Medicaid |
| OCEANSIDE REHABILITATION AND NURSING CENTER | ROCKPORT | 76 | Medicare and Medicaid |
| OC Reading Center LLC | READING | 123 | Medicare and Medicaid |
| Oaks, The | NEW BEDFORD | 122 | Medicare and Medicaid |
| OAKHILL HEALTHCARE | MIDDLEBORO | 123 | Medicare and Medicaid |
| OAKDALE REHABILITATION & SKILLED NURSING CENTER | WEST BOYLSTON | 92 | Medicare and Medicaid |
| NORWOOD HEALTHCARE | NORWOOD | 170 | Medicare and Medicaid |
| NORTH END REHABILITATION AND HEALTHCARE CENTER | BOSTON | 100 | Medicare and Medicaid |
| MONT MARIE REHABILITATION & HEALTHCARE CENTER | HOLYOKE | 84 | Medicare and Medicaid |
| MISSION CARE AT HOLYOKE | HOLYOKE | 125 | Medicare and Medicaid |
| MILL TOWN HEALTH AND REHABILITATION | AMESBURY | 130 | Medicare and Medicaid |
| MELROSE HEALTHCARE | MELROSE | 106 | Medicare and Medicaid |
| Medford Rehabilitation and Nursing Center | MEDFORD | 142 | Medicare and Medicaid |
| Meadow Green Nursing and Rehabilitation Center | WALTHAM | 123 | Medicare and Medicaid |
| MAYFLOWER PLACE NURSING & REHABILITATION CENTER | WEST YARMOUTH | 72 | Medicare and Medicaid |
| MASCONOMET REHABILITATION AND HEALTHCARE CENTER | TOPSFIELD | 123 | Medicare and Medicaid |
| MARLBOROUGH HILLS REHABILITATION & HEALTH CARE CEN | MARLBOROUGH | 186 | Medicare and Medicaid |
| MAPLEWOOD CENTER | AMESBURY | 120 | Medicare and Medicaid |
| LIGHTHOUSE REHABILITATION AND HEALTHCARE CENTER | REVERE | 123 | Medicare and Medicaid |
| LIFE CARE CENTER OF STONEHAM | STONEHAM | 94 | Medicare and Medicaid |
| LIFE CARE CENTER OF PLYMOUTH | PLYMOUTH | 150 | Medicare and Medicaid |
| Life Care Center of Nashoba Valley | LITTLETON | 120 | Medicare and Medicaid |
| Life Care Center Of Merrimack Valley | BILLERICA | 124 | Medicare and Medicaid |
| LIFE CARE CENTER OF AUBURN | AUBURN | 154 | Medicare and Medicaid |
| Leominster Rehabilitation and Nursing Center | LEOMINSTER | 106 | Medicare and Medicaid |
| LEE HEALTHCARE | LEE | 88 | Medicare and Medicaid |
| LAFAYETTE REHABILITATION & SKILLED NURSING | MARBLEHEAD | 65 | Medicare and Medicaid |
| KIMWELL NURSING AND REHABILITATION | FALL RIVER | 124 | Medicare and Medicaid |
| JOHN SCOTT HOUSE NURSING & REHABILITATION CENTER | BRAINTREE | 138 | Medicare and Medicaid |
| Jesmond Skilled Nursing & Rehabilitation Center | NAHANT | 57 | Medicare and Medicaid |
| Highlands, The | FITCHBURG | 168 | Medicare and Medicaid |
| HIGHLAND PARK REHABILITATION AND HEALTHCARE CENTER | CHELSEA | 195 | Medicare and Medicaid |
| HARBOR HOUSE NURSING & REHABILITATION CENTER | HINGHAM | 142 | Medicare and Medicaid |
| HAMPDEN POST ACUTE | WILBRAHAM | 135 | Medicare and Medicaid |
| Greenwood Nursing & Rehabilitation Center | WAKEFIELD | 36 | Medicare and Medicaid |
| GARDNER REHABILITATION AND NURSING CENTER | GARDNER | 124 | Medicare and Medicaid |
| GARDEN PLACE HEALTHCARE | ATTLEBORO | 133 | Medicare and Medicaid |
| FOREMOST AT SHARON LLC | SHARON | 66 | Medicare and Medicaid |
| FITCHBURG REHABILITATION AND NURSING CENTER | FITCHBURG | 87 | Medicare and Medicaid |