Securities and Exchange Commission
                            Washington D.C.  20549

                                  FORM 10-Q

[  X  ]    Quarterly Report Pursuant to Section 13 or 15 (d) of the Securities
Exchange  Act  of  1934  For  the  Period            Ended September 30, 1997.

[      ]  Transition Report Pursuant to Section 13 or 15 (d) of the Securities
Exchange  Act  of  1934  For  the                       Transition Period From
-_______________  to  ________________.

Commission  file  number    0-22562

<TABLE>

<CAPTION>

     CROSSMANN  COMMUNITIES,  INC.



<S>                                       <C>

INDIANA                                                    35-1880120
----------------------------------------  ---------------------------
 (State of incorporation)                 (I.R.S. Identification No.)
  9202 NORTH MERIDIAN STREET
INDIANAPOLIS, IN                                                46260
----------------------------------------  ---------------------------
(Address of principal executive offices)                   (Zip Code)
(317) 843-9514
----------------------------------------                             
 (Telephone number)
----------------------------------------                             
</TABLE>



          Indicate  by  check  mark  whether  the registrant (1) has filed all
documents  and
          reports  required  to  be  filed  by  Section  13  or  15 (d) of the
Securities  Exchange
          Act  of  1934  during  the  preceding 12 months (or for such shorter
periods  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




          There  were  11,089,440 Common shares outstanding as of November 14,
1997.







<PAGE>
                         CROSSMANN COMMUNITIES, INC.
                                  FORM 10-Q

                                    INDEX

Part  I.  Financial  Information.

     Item  1.          Financial  Statements.

Consolidated  balance sheets as of September 30, 1997 (unaudited) and December
31,  1996.

Consolidated  unaudited  statements  of  income  for  the  three months ended 
September    30,  1997  and  1996,
               and  for  the  nine  months  ended September 30, 1997 and 1996.

               Consolidated  unaudited  statements  of cash flows for the nine
months  ended  September  30,  1997  and  1996.

               Notes  to  consolidated  unaudited financial statements for the
nine  months  ended  September  30,  1997  and                           1996.

     Item  2.      Management's Discussion and Analysis of Financial Condition
and  Results  of  Operations.


Part  II.  Other  Information

     Item  1.          Legal  Proceedings.

     Item  2.          Changes  in  Securities.

     Item  3.          Defaults  upon  Senior  Securities.

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

     Item  5.          Other  Information.

     Item  6.          Exhibits  and  Reports  on  Form  8-K.


Signatures.



<PAGE>
                       PART I.  FINANCIAL INFORMATION.

Item  1.    Financial  Statements

<TABLE>

<CAPTION>

                            CROSSMANN COMMUNITIES, INC.
                                  AND SUBSIDIARIES

                            CONSOLIDATED BALANCE SHEETS




<S>                                         <C>                   <C>

                                            September 30, 1997    December 31, 1996
                                            --------------------  ------------------
                                                     (unaudited)
                                            --------------------                    
ASSETS
  Cash and cash equivalents                 $            148,985  $          100,000
  Retainages                                             624,485           1,151,700
  Real estate inventories                            157,024,965         113,202,107
  Furniture and equipment, net                         3,202,929           2,919,333
  Investments in joint ventures                        5,135,146           3,404,742
  Goodwill, net                                        3,468,824           2,737,328
  Other assets                                         6,421,148           4,821,259
                                            --------------------  ------------------
Total assets                                $        176,026,482  $      128,336,469
                                            ====================  ==================


Liabilities and shareholders' equity
  Accounts payable                          $         19,689,178  $       14,110,634
  Accrued expenses and other liabilities               7,659,849           5,250,256
  Notes payable                                       46,502,395          49,326,220
                                            --------------------  ------------------
Total liabilities                                     73,851,422          68,687,110

Commitments and contingencies

Shareholders' equity:
  Common shares                                       55,076,994          24,400,903
  Retained earnings                                   47,098,066          35,248,456
                                            --------------------  ------------------
Total shareholders' equity                           102,175,060          59,649,359
                                            --------------------  ------------------
Total liabilities and shareholders' equity  $        176,026,482  $      128,336,469
                                            ====================  ==================
<FN>

See  accompanying  notes.
</TABLE>





<TABLE>

<CAPTION>

                                 CROSSMANN COMMUNITIES, INC.
                                       AND SUBSIDIARIES

                        CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED)

                                                        THREE  MONTHS ENDED SEPTEMBER 30,     
NINE  MONTHS  ENDED  SEPTEMBER  30,


<S>                                   <C>           <C>           <C>            <C>

                                             1997          1996           1997           1996 
                                      ------------  ------------  -------------  -------------

Sales of residential real estate      $89,969,648   $66,955,250   $206,329,777   $149,764,371 
Cost of residential real estate sold   71,387,248    52,648,888    164,025,835    118,494,310 
                                      ------------  ------------  -------------  -------------
Gross profit                           18,582,400    14,306,362     42,303,942     31,270,061 

Selling, general and
 administrative                         8,663,860     6,130,357     22,605,602     16,477,807 
                                      ------------  ------------  -------------  -------------
Income from operations                  9,918,540     8,176,005     19,698,340     14,792,254 

Other income, net                         319,816       162,686        870,116        587,123 
Interest expense                         (144,688)     (286,869)      (733,938)      (667,140)
                                      ------------  ------------  -------------  -------------
                                          175,128      (124,183)       136,178        (80,017)
                                      ------------  ------------  -------------  -------------

Income before income taxes             10,093,668     8,051,822     19,834,518     14,712,237 
Income taxes                            4,037,468     3,196,125      7,984,938      5,862,975 
                                      ------------  ------------  -------------  -------------
Net income                            $ 6,056,200   $ 4,855,697   $ 11,849,580   $  8,849,262 
                                      ============  ============  =============  =============

Weighted average number of
 common shares outstanding              9,537,205     9,158,562      9,310,878      9,147,006 
                                      ============  ============  =============  =============

Net income per common share           $       .64   $       .53   $       1.27   $        .97 
------------------------------------  ============  ============  =============  =============
<FN>

See  accompanying  notes.
</TABLE>



<TABLE>

<CAPTION>

                                   CROSSMANN COMMUNITIES, INC.
                                         AND SUBSIDIARIES
                        CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)


<S>                                                   <C>                    <C>

                                                      Nine Months            Nine Months
                                                      Ended September 30,    Ended September 30,
                                                      ---------------------  ---------------------
                                                                      1997                   1996 
                                                      ---------------------  ---------------------
Operating activities:
Net Income                                            $         11,849,580   $          8,849,262 
Adjustments to reconcile net income to net cash
  flows from operating activities:
    Depreciation                                                   459,214                381,472 
    Amortization                                                  (326,017)               125,528 
    Gain on sale of equipment                                       (2,651)                (4,385)
    Cash provided (used) by changes in:
      Retainages                                                   531,715               (364,909)
      Amounts due from related parties                             (13,363)              (517,509)
      Real estate inventories                                  (35,395,493)           (43,991,267)
      Other assets                                              (1,053,699)            (1,450,271)
      Accounts payable                                           4,318,271              6,206,228 
      Amounts due to related parties                                   -0-                339,749 
      Accrued expenses and other liabilities                     1,972,721              3,448,106 
                                                      ---------------------  ---------------------
Net cash flows from operating activities                       (18,109,722)           (26,977,996)

Investing activities:
Purchases of furniture and equipment                              (691,423)            (1,940,500)
Proceeds from disposition of furniture and equipment                 2,651                  7,600 
Investments in joint ventures                                   (1,730,404)              (413,822)
Business Acquisitions                                              623,825                    -0- 

Net cash used by investing activities                           (1,795,351)            (2,346,722)

Financing activities:
Proceeds from bank borrowing                                   108,835,644             74,896,000 
Principal payments on bank borrowing                          (118,235,000)           (50,204,000)
Payments on notes and long-term debt                              (456,011)              (472,321)
Proceeds from sale of common shares                             29,809,425                 31,000 
                                                      ---------------------  ---------------------
Net cash provided by financing activities                       19,954,058             24,250,679 
                                                      ---------------------  ---------------------

Net decrease in cash and cash equivalents                           48,985             (5,074,039)
Cash and cash equivalents at beginning of period                   100,000              5,232,950 
                                                      ---------------------  ---------------------
Cash and cash equivalents at end of period            $            148,985   $            158,911 
----------------------------------------------------  =====================  =====================
<FN>

See  accompanying  notes.
</TABLE>


CROSSMANN  COMMUNITIES,  INC.  AND  SUBSIDIARIES

NOTES  TO  UNAUDITED  CONSOLIDATED  FINANCIAL  STATEMENTS


1.    BASIS  OF  PRESENTATION

Crossmann  Communities,  Inc.  (the  "Company")  is  engaged  primarily in the
development,  construction,  marketing and sale of new single-family homes for
first-time  and  first move-up buyers.  The Company also acquires and develops
land  for  construction  of  such  homes and originates mortgage loans for the
buyers.    The  Company  operates  in  Indianapolis,  Ft. Wayne and Lafayette,
Indiana;  Cincinnati,  Columbus  and  Dayton,  Ohio;  and  in   Louisville and
Lexington,  Kentucky.    On  September  30, 1997, Crossmann entered its newest
market,  Memphis,  Tennessee,  with the acquisition of a division of Heartland
Homes,  LTD,  a  homebuilding  company based in Oklahoma City, Oklahoma.  This
acquisition  was  not a material transaction; therefore, pro forma information
has  not  been  presented.

The  accompanying  unaudited  consolidated  financial  statements  have  been
prepared  in  accordance with the instructions to Form 10-Q and  Article 10 of
Regulation  S-X.  Accordingly, the unaudited consolidated financial statements
do  not  include  all  of  the information and footnotes required by generally
accepted  accounting  principles  for  complete  financial statements.  In the
opinion  of  the  Company,  all  adjustments  (consisting  of normal recurring
accruals)  considered  necessary  to present fairly the consolidated financial
statements  have  been  included.

2.    SHAREHOLDER'S  EQUITY

On  September  12,  1997, the Company completed a public offering of 1,813,500
new    shares and raised net proceeds of approximately $29.7 million.  Details
regarding  the  offering  may  be  found  in the final Form S-2 filed with the
Securities  and  Exchange  Commission    on  September  12,  1997.

All per share disclosures have been retroactively adjusted to give effect to a
three-for-two stock split effected by a share dividend paid August 25, 1997 to
holders  of  record  on  August  18,  1997.

ITEM  2.    MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL CONDITIONS AND
RESULTS  OF  OPERATIONS.

Management's  discussion  and  analysis  may  include certain "forward-looking
statements,"  as  defined  in the Private Securities  Litigation Reform Act of
1995.    such  statements  may involve unstated risks, uncertainties and other
factors  that  may  cause  actual  results  to  differ  materially.

The Company's business and the homebuilding industry in general are subject to
changes  in  economic  conditions,  including,  but not limited to, employment
levels,  interest rates, the availability of credit, and consumer confidence. 
The    Company's  success over the past several years has been influenced by a
variety  of  factors  including favorable economic conditions in its principal
markets,  the  availability of capital for expansion, and low interest rates. 
To  the  extent  these  conditions  do  not  continue, the Company's operating
results  may  be  adversely  affected.

The  Company's  business  is  also subject to weather-related seasonal factors
that can affect quarter-to-quarter results of operations.  The number of sales
contracts  signed tends to be higher during the first four months of the year,
creating  a  backlog that declines during the second half of the year.  A home
is  included  in "backlog" upon execution of a sales contract by the customer,
and  sales  and cost of sales are recognized when the title is transferred and
the  home  is delivered to the buyer at "closing."  Adverse weather conditions
during  the  first  and  second  quarters  of  the  year usually restrict site
development  work,  and  construction  limitations  generally  result in fewer
closings  during  this period.   Results of operation during the first half of
the year also tend to reflect increased costs associated with adverse weather.
Weather  in  the first half of 1997 was unusually mild and dry and contributed
to  favorable  comparisons  between  1997  and  1996.
THREE  MONTHS  ENDED  SEPTEMBER  30,  1997  COMPARED TO THE THREE MONTHS ENDED
SEPTEMBER  30,  1996.

Sales  for  the  three months ended September 30, 1997 increased approximately
$23  million,  or 34.4%, over sales in the same period in 1996.  This increase
reflects  more homes closed: 797 homes in 1997, compared to 592  in 1996.  The
average  selling  price was down slightly: $112,885 per home for the period in
1997,  compared  to  $113,100  in  1996.  Higher sales resulted from generally
higher  production  levels in all divisions, adjusted upward to address higher
backlog.

Gross  profit  increased approximately $4.3 million for the three months ended
September  30,  1997, over the same period the year before.  Gross profit as a
percentage  of  sales  decreased from 21.4% in 1996 to 20.7% in 1997.  Margins
declined somewhat because of improved deliveries in Crossmann's newer markets.
 In  cities  Crossmann  has entered recently, margins tend to be lower than in
the  Company's  more  established  markets.

Selling, general and administrative expenses increased $2.5 million during the
three months ended September 30, 1997 compared to the same period in 1996, due
in  part  to  sales  commissions  on  the  higher  sales volume and in part to
increased  overhead  incurred to achieve higher production.   Selling, general
and  administrative  expenses  increased as a percentage of sales from 9.2% to
9.6%.

Other  income increased $157,131 for the three months ended September 30, 1997
compared  to  the  same  period the year before, due to improved earnings from
land  development  joint  ventures  and  other  miscellaneous  sources.

Income  before    income  taxes  for the three months ended September 30, 1997
increased approximately 25.3%, from approximately $8.1 million in 1996 to more
than  $10.1  million  in  1997.  Income before income taxes as a percentage of
sales  decreased  to  11.2%  of  sales in 1997 compared to 12.0% in 1996.  Net
income  was  $1.2  million  higher  for the third quarter of 1997 than for the
third  quarter  of  1996, an increase of 24.7%.  As a percentage of sales, net
income  decreased to 6.73% of sales from 7.25% during the same period in 1996.


NINE  MONTHS  ENDED  SEPTEMBER  30,  1997    COMPARED TO THE NINE MONTHS ENDED
SEPTEMBER  30,  1996.

Sales  for  the  nine  months ended September 30, 1997 increased approximately
$56.6 million, or 37.8%, over the same period in 1996.  This increase reflects
more  homes  closed:  1,833 in 1997, compared to 1,357 in 1996. Selling prices
were  higher  as well: approximately $112,560 per home for the period in 1997,
compared  to  approximately  $110,400  in  1996.    Mild weather and improving
production  systems  in  the  Company's  newer  divisions  contributed  to the
increase  in  unit  closings.

Gross  profit  increased  approximately  $11 million for the nine months ended
September  30,  1997, over the same period the year before.  Gross profit as a
percentage  of  sales  decreased  to 20.5% in 1997 compared to 20.9% in 1996. 
Again,  this  decline  is principally attributed to the mix between older more
established  markets  (Indianapolis and Lafayette) and newer markets where the
Company  has  not  yet  achieved  as strong a command over land, suppliers and
subcontractors  (Dayton, Cincinnati, Louisville).  Over time, margins in newer
markets  should  improve  as  Crossmann  gains  market  share.

Selling,  general  and  administrative  expenses  increased approximately $6.1
million  during  the nine months ended September 30, 1997 compared to the same
period  in  1996,  due  principally  to  sales commissions on the higher sales
volume and to higher overhead required to achieve higher production.  Selling,
general and administrative expenses as a percentage of sales remained constant
at  11%  of  sales.

Other  income decreased $282,993 for the nine months ended September 30, 1997,
because interest expense was higher in 1997 than in 1996 due to higher overall
borrowings  used  to  finance  heavier  production.

Income  before  income  taxes  for  the  nine  months ended September 30, 1997
increased  $5.1  million,  from  approximately  $14.7  million  in  1996  to
approximately  $19.8  million in 1997, an increase of 34.9%.  This increase is
due  primarily  to  higher sales volume on a relatively fixed base of selling,
general,  and  administrative  expenses.    Income  before  income  taxes as a
percentage  of  sales  decreased  to 9.6% of sales in 1997 compared to 9.8% in
1996.   Net income increased 34%, from approximately $8.9 million in the first
nine months of 1996 to approximately $11.9 million in the first nine months of
1997.

CHANGES  IN  FINANCIAL  POSITION
Retainages decreased $527,215 in the first nine months of the year, or 45.8%. 
This change is seasonal.  Mortgage companies retain escrows for the completion
of  exterior  landscape  items.    As weather permits, yards are completed and
retainages  are  released  to  the Company during the second half of the year.

The Company increased its investment  in real estate inventories approximately
$43.8 million, or 38.7%, from their December 31, 1996 level.  The expansion in
inventory  reflects heavy building activity on homes in backlog, many of which
are  expected  to  close  by  year end.  It also reflects land acquisition and
development  activity in preparation for 1998 production.  Investments in real
estate  joint  ventures  increased  $1.7 million, or 50.8%, since December 31.
This  increase  also reflects planning for additional capacity for closings in
1998  and  beyond.

On  September  12,  1997  the Company completed a public offering of 1,813,500
shares  and  raised  approximately  $29.7 million in equity, net of expenses. 
Proceeds  were  used  to  reduce  debt.  Notes payable were approximately $2.8
million  lower  at  September  30,  1997  than  at  December  31,  1996.

CAPITAL  RESOURCES  AND  LIQUIDITY
In  December, 1995, the Company issued senior notes pari passu with its senior
bank facility, in the amount of $25 million, to be repaid over nine years at a
fixed  interest  rate  of  7.625%.   At September 30, 1997, $22.2 million was 
outstanding.    Crossmann also has a $60 million line of credit with Bank One,
Indiana,  NA  and  its  participant,  NBD, Indiana, NA, on which approximately
$19.2  million  was  outstanding  at  September  30,  1997.

Both  the  note agreements and the bank line of credit require compliance with
certain financial and operating covenants and place certain limitations on the
Company's  investments  in  land and unconsolidated joint ventures.  They also
limit  payments  of  cash  dividends  by  the  Company.

The  Company's  financing needs depend on land acquisition, inventory turnover
and  sales volume.  Historically, the Company has financed operations with the
retention  of  earnings and borrowing from financial institutions.  Management
believes  future  financing  needs  will  be  funded  by  internally generated
capital, funds available under the existing credit arrangement, and additional
financing  to  be  negotiated.

BACKLOG
The  Company generally builds only upon the execution of a sales contract by a
customer  and  after  approval of financing, although it also builds a limited
number  of  homes  on  speculation.    The standard sales contract used by the
Company provides for an earnest money deposit of $1,000.  The contract usually
includes  a termination provision under which the earnest money is refunded in
the  event  that mortgage financing is not available on terms specified in the
contract,  and  may include other contingencies.  Cancellations by buyers with
approved  financing  occur  infrequently.

Sales  backlog  at  September 30, 1997 was 1,509 homes with an aggregate sales
value  of  approximately  $166.0  million,  compared  to  1,385  homes with an
aggregate  sales  value of approximately $148.4 million at September 30, 1996,
an  increase  of  approximately  9%.  This increase reflects a higher year-end
backlog (1,006 at December 31, 1996, compared to 757 at December 31, 1995) and
stronger  sales  during  the period (2,336 contracts written in the first nine
months  of  1997,  compared  to  1,983  in  1996,  an  increase  of  18%).



FUTURE  TRENDS

On  October  17, 1997, Crossmann entered into a 50% joint venture with Trinity
Homes,  Inc.  in Indianapolis, a homebuilder which delivered approximately 447
homes  last  year  at  an  average  selling  price of approximately $160,000. 
Trinity was ranked as the fourth largest homebuilder in Indianapolis in 1996. 
This joint venture should enhance Crossmann's position as a leading builder in
Indianapolis  and  the  surrounding  counties  in  1998.



                         PART II.  OTHER INFORMATION

Item  2.    Changes  in  Securities.

On  August 7, 1997, Crossmann declared a three-for-two stock split effected by
a  share  dividend paid on August 25, 1997 to shareholders of record on August
18,  1997.    All  per  share  disclosures have been adjusted retroactively to
reflect  the  split.

On September 12, 1997 Crossmann sold in a public offering, 1,813,500 of shares
at  $17.50  per  share.    Net  of  expenses,  proceeds  to  the  Company were
approximately  $29.7  million.    The  weighted  average  number  of  shares
outstanding  during  the  third  quarter  (split  adjusted) is 9,537,205.  The
number  of  shares  outstanding  at  November  14,  1997  is  11,089,440.





The  following items for which provision is made in the applicable regulations
of  the  Securities and Exchange Commission are not required under the related
explanations  or  are  inapplicable  and  therefore  have  been  omitted:

Item  1.    Legal  Proceedings.
Item  3.    Defaults  Upon  Senior  Securities.
Item  4.    Submissions  of  Matters  to  a  Vote  of  Security  Holders.
Item  5.    Other  Information.

Item  6.    Exhibits  and  Reports  on  Form  8-K.
<TABLE>

<CAPTION>

a)  Exhibits


<S>      <C>

Exhibit  Description of Exhibit
Number
3.1      Amended and restated Articles of Incorporation of Crossmann Communities, Inc.
         (Incorporated by reference to Exhibit 3.1 to Form S-1 Registration Statement No. 33-68396.)

3.2      Bylaws of Crossmann Communities, Inc. (Incorporated by reference to Exhibit 3.2
         to Form S-1 Registration Statement No. 33-68396.)
4.1      Specimen Share Certificate for Common Shares.  (Incorporated by reference to
         Exhibit 2.9 to Form S-1 Registration Statement No. 33-68396.)
10.2     1993 Outside Director Stock Option Plan.  (Incorporated by reference to Exhibit 10.2
         to Form S-1 Registration Statement No. 33-68396.)
10.3     1993 Employee Stock Option Plan, As amended as of May 22, 1996.  (Incorporated
         by reference to Exhibit 10.3 to Form 10-Q dated August 13, 1996.)
10.37    Note Agreement dated as of December 19, 1995, $25,000,000 7.625% Senior Notes
         due December 9, 2004, by Crossmann Communities, Inc., et al. (Incorporated by
         reference to Exhibit 10.37 to From 10-K dated March 18, 1996.)
10.38    7.625% Senior Note due December 19, 2004, issued to Combined Insurance
         Company by Crossmann Communities, Inc., et al.  (Incorporated by reference to
         Exhibit 10.38 to Form 10-K dated March 18, 1996.)
10.39    7.625% Senior Note due December 19, 2004, issued to Minnesota Mutual Life
         Insurance company by Crossmann Communities, Inc., et al.  (Incorporated by
         reference to Exhibit 10.39 to Form 10-K dated March 18, 1996.)
10.40    Amended and Restated Credit Agreement, dated December 22, 1995, by and
         between Crossmann Communities, Inc., et al. and Bank One, Indianapolis N.A.
         (Incorporated by reference to Exhibit 10.40 to Form 10-K dated March 18, 1996.)
10.41    First Amendment to Amended and Restated Credit Agreement, dated March 27,
         1997, by and between Crossmann Communities, Inc. et al. and Bank One, Indiana
         N.A. (Incorporated by reference to Form 10-Q dated May 13, 1997.)
10.42    Promissory Note, dated March 27, 1997, by and between Crossmann Communities,
         Inc. et al. and Bank One, Indiana, N.A.  (Incorporated by reference to Form 10-Q
         dated May 13, 1997.)
 11.10   Computation of Per Share Net Income for the quarter ended September 30, 1997.
19.1     Lease by and between Pinnacle Properties LLC ("Landlord") and Crossmann
         Communities, Inc. (Tenant"), 9202 North Meridian Street, Suite 300, Indianapolis,
         Indiana 46260, executed April 18, 1994.  (Incorporated by reference to Exhibit 19.1
         to Form 10-Q dated August 12, 1994.)
21.2     Amended subsidiaries of the registrant, dated November 14, 1997.
27.1     Financial Data Schedule for the quarter ended September 30, 1997.
-------  -------------------------------------------------------------------------------------------
</TABLE>



(b)  Reports  on  Form  8-K.

     None.








                                  SIGNATURES


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





CROSSMANN  COMMUNITIES,  INC.


/s/Jennifer  A.  Holihen
Jennifer  A.  Holihen
Director,  Chief  Financial  Officer;
Treasurer;  Secretary;
(Principal  Financial  and  Accounting  Officer)





Dated:    November  14,  1997

























Crossmann  Communities,  Inc.
Exhibit  21.2  -Amended  Subsidiaries  of  the  Registrant



                         CROSSMANN COMMUNITIES, INC.
                                 SUBSIDIARIES



Deluxe  Homes,  Inc.

Trimark  Homes,  Inc.

Deluxe  Homes  of  Lafayette

Crossmann  Communities  of  Ohio

Cutter  Homes,  Ltd.

Crossmann  Communities  of  Tennessee  LLC

Crossmann  Management,  Inc.

Crossmann  Investments,  Inc.

Trimark  Development,  Inc.

Crossmann  Mortgage  Corp.

Merit  Realty,  Inc.

Deluxe  Aviation,  Inc.


















Crossmann  Communities,  Inc.
Exhibit  11.3  -  Computation  of  Per  Share  Net  Income
For  the  Quarter  and  the  Period  Ended  September  30,  1997



<TABLE>

<CAPTION>

Quarter  Ended  September  30,  1997:


<S>                                            <C>         <C>



                                               Primary     Fully Diluted
Weighted Average Number of Shares:
  Average Common Shares Outstanding
  at September 30, 1997                        9,537,205       9,537,205 
  Dilutive Effect of Common Stock Equivalents
  at September 30, 1997                          111,553         111,553 
Weighted Average Shares at September 30, 1997  9,648,758       9,648,758 
                                               ==========  ==============
Net Income                                     6,056,200       6,056,200 
                                               ==========  ==============
Net Income per Common Share                        .63(1)          .63(1)
---------------------------------------------  ==========  ==============

</TABLE>



<TABLE>

<CAPTION>

Period  Ended  September  30,  1997


<S>                                            <C>          <C>



                                               Primary      Fully Diluted
Weighted Average Number of Shares:
  Average Common Shares Outstanding
  at September 30, 1997                         9,310,878       9,310,878 
  Dilutive Effect of Common Stock Equivalents
  at September 30, 1997                            83,144         150,194 
Weighted Average Shares at September 30, 1997   9,394,022       9,461,072 
                                               ===========  ==============
Net Income                                     11,849,580      11,849,580 
                                               ===========  ==============
Net Income per Common Share                        1.26(1)         1.25(1)
---------------------------------------------  ===========  ==============
<FN>

(1)    This  calculation  is  submitted in accordance with Regulation S-K item
601(b)  (11)
       although  not required by footnote 2 to paragraph 14 of APB Opinion No.
15
       because  it  results  in  dilution  of  less  than  3%.
</TABLE>