<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
Crossmann Communities, Inc.
Exhibit 27.3
Article 5 Financial Data Schedule
</LEGEND>
<RESTATED> 
       
<S>                             <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                   9-MOS                   3-MOS                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-END>                               SEP-30-1996             MAR-31-1997             JUN-30-1997             SEP-30-1997
<CASH>                                          158911                  100000                  100000                  148985
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                        0                       0                       0                       0
<ALLOWANCES>                                         0                       0                       0                       0
<INVENTORY>                                  113673963               124677817               137561653               157024965
<CURRENT-ASSETS>                                     0                       0                       0                       0
<PP&E>                                         4354384                 4748486                 4986589                 5279587
<DEPRECIATION>                                 1488312                 1809205                 1962790                 2103907
<TOTAL-ASSETS>                               127048500               141258759               155980065               176026482
<CURRENT-LIABILITIES>                                0                       0                       0                       0
<BONDS>                                       49692000                57941067                66101609                46502395
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                      24059879                24400903                25290069                55076994
<OTHER-SE>                                    29032090                37301575                41041836                47098066
<TOTAL-LIABILITY-AND-EQUITY>                 127048500               141258759               155980065               176026482
<SALES>                                      149764371                46821263               116360129               206329777
<TOTAL-REVENUES>                             149764371                46821263               116360129               206329777
<CGS>                                        118494310                37074010                92638587               164025835
<TOTAL-COSTS>                                118494310                37074010                92638587               164025835
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                              667140                  285620                  589250                  733938
<INCOME-PRETAX>                               14712237                 3421848                 9740850                19834518
<INCOME-TAX>                                   5862975                 1368731                 3947470                 7984938
<INCOME-CONTINUING>                            8849262                 2053117                 5793380                11849580
<DISCONTINUED>                                       0                       0                       0                       0
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<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                   8849262                 2053117                 5793380                11849580
<EPS-PRIMARY>                                      .97                     .22                     .63                    1.26
<EPS-DILUTED>                                      .96                     .22                     .62                    1.24
        

</TABLE>