SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C.  20549
                             ____________________

                                  FORM 10-K
                             ____________________

[ x ] Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange
Act  of  1934.
                 For the fiscal year ended December 31, 1999

[      ]  Transition  Report Pursuant to Section 13 or 15(d) of the Securities
Exchange  Act  of  1934.

                                             0-22562
                            Commission file number

                         CROSSMANN COMMUNITIES, INC.
            (Exact name of registrant as specified in its charter)

     INDIANA                                                   35-1880120
     (State  or other jurisdiction of     (I.R.S. Employer Identification No.)
     incorporation)
     9210  NORTH  MERIDIAN  STREET
                        INDIANAPOLIS, INDIANA  46260
              (Address of principal executive offices)(Zip code)

                               (317) 843-9514
             (Registrant's telephone number, including area code)

         SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT:
                                     None

      SECURITIES TO BE REGISTERED PURSUANT TO SECTION 12(G) OF THE ACT:

                       COMMON SHARES, WITHOUT PAR VALUE
                               (Title of class)

          Traded on the NASDAQ Stock Market under the symbol "CROS"

     Indicate by check mark whether the registrant (1) has filed all documents
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 period 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

     Indicate  by  check  mark  if disclosure of delinquent filers pursuant to
Item 405 of Regulation S-K is not contained herein, and will not be contained,
to  the best of the registrant's knowledge, in definitive proxy or information
statements  incorporated  by  reference  in  Part III of this Form 10-K or any
amendment  to  this  Form  10-K.          [  ]

     The  aggregate market value of the voting stock held by non-affiliates of
the  registrant on March 29, 2000 was approximately $170,518,850.  As of March
29,  2000,  there  were  10,958,795 Common Shares of the registrant issued and
outstanding.

          DOCUMENTS  INCORPORATED  BY  REFERENCE
Certain  portions  of  the  documents  listed  below have been incorporated by
reference  into  the  indicated  part  of  this  Form  10-K.

     DOCUMENT  INCORPORATED                              PART OF FORM 10-K
Proxy  Statement  for  2000  Annual  Meeting  of    Shareholders     Part III
                                  PART I

ITEM  1.    BUSINESS

Certain  statements  contained in this section and elsewhere in this Form 10-K
are  "forward-looking  statements"  within  the  meaning of Section 27A of the
Securities Act of 1933, as amended, and Section 21E of the Securities Exchange
Act  of  1934,  as  amended.  Such forward-looking statements may be deemed to
include statements regarding the intent, belief or current expectations of the
Company  and its management with respect to (i) the Company's strategic plans,
(ii)  the Company's future profitability, (iii) the Company's policy regarding
capital expenditures, financing or other matters, (iv) the Company's sales and
marketing  plans,  (v)  industry  trends  affecting  the  Company's  financial
condition  and  (vi)  the  Company's growth strategy.  Such statements involve
known and unknown risks, uncertainties and other factors that may cause actual
results  to  differ  materially  from those anticipated in the forward-looking
statements.   Such risks, uncertainties and other factors include, but are not
limited  to  the  factors  described  below.    In  light of the uncertainties
inherent  in any forward-looking statement, the inclusion of a forward-looking
statement  herein should not be regarded as a representation by the Company or
the  Company's  management  that  the  Company's  plans and objectives will be
achieved.

GENERAL

     Crossmann  Communities, Inc. ("Crossmann" or the "Company")  has provided
homes  to  families  in  central  Indiana  since  1973.  Crossmann's homes are
targeted  primarily  to  entry-level  and first move-up buyers.  They range in
price  from  approximately $81,900 to approximately $229,900; the average size
of  one of Crossmann's new homes is 1,400 square feet, and the average selling
price  in  1999 was approximately $119,500.      Today the Company operates in
fourteen  markets  in  six  states:
<TABLE>

<CAPTION>



<S>                 <C>

In Indiana:         Indianapolis, Lafayette, Ft. Wayne and Columbus;
In Ohio:            Columbus, Cincinnati, and Dayton;
In Kentucky:        Louisville and Lexington;
In Tennessee:       Memphis and Nashville;
In North Carolina:  Charlotte and Raleigh;
In South Carolina:  Myrtle Beach.
                                                                    </TABLE>


      Crossmann  achieved  record  sales  in  1999, delivering 5,100 new homes
compared to 3,714 in 1998.  During 1999, Crossmann made one acquisition: Homes
by  Huff    &  Co.,  Inc.  ("Huff")  in  Raleigh,  North  Carolina.

     Crossmann is characterized by a record of strong and consistent sales and
net income growth over recent years, having achieved a 5-year average compound
growth  in revenue of approximately 36.1%.  The Company's success has been and
will  continue  to  be  dependent upon the following key operating strategies:

1.          Focused  Market Approach. The Company focuses on affordably-priced
entry-level  and  first move-up single family homes.  Management believes that
entry-level  housing  generally  allows  high volume homebuilders, such as the
Company, to build a standardized product. Standardization permits efficiencies
in  construction and  purchasing that can result in high margins.  The Company
will  continue  to  focus on providing product lines that address the needs of
this  market  segment.

2.      Emphasis on Customer Service.  The Company is committed to providing a
high  level  of  customer  service as an integral component of its competitive
strategy.  The Company serves  its customers through the attention  it devotes
to  their  financial  concerns  and  by  producing a high quality product at a
reasonable  price.

3.        Market Concentration. The Company currently conducts its business in
fourteen Midwestern and Southeastern markets.  The Company believes that these
cities  enjoy  relatively  low  unemployment,  diversified  industry,  and
infrastructure  that  makes  these  cities  attractive  to  employers.  Strong
employment creates demand for housing of the type offered by the Company.  The
Company intends to explore opportunities to expand its homebuilding operations
to other metropolitan areas that offer stable economic characteristics similar
to  those  of  its  existing  markets.    The  Company  believes that its most
effective  expansion  opportunities  will  be  in similar markets where it can
effectively  utilize  the  strengths  of  its  operating  strategy.

4.        Land Development.  Management believes that developing land achieves
several strategic objectives:   (i) it helps the Company to improve its profit
margins by reducing the cost of the land on which its homes are built; (ii) it
ensures the Company an adequate supply of lots to meet market demand; (iii) it
allows  the  Company to control the developments in which it builds its homes;
and  (iv)  it  allows  the  Company  to  construct  homes  efficiently  and
cost-effectively  by  permitting  the  construction  of  several similar homes
within  the  same  neighborhood  at  the  same  time.

5.     Stringent Cost Controls. The large number of homes built by the Company
allows  it  to  purchase  both  products  and  services  at favorable prices.
Additionally,  the  Company  has  relatively  few home designs, enabling it to
significantly  reduce  delays  and  expenses  associated  with  educating
subcontractors  as  to  new  design  requirements.    The Company controls its
construction  costs  through  favorable pricing negotiated with subcontractors
due  to  the  efficient  design  of  its homes.  The Company believes that its
success  in dealing with  subcontractors can be attributed to the large amount
of  work  each  subcontractor  performs for the Company and from the long-term
relationships  the  Company  has  with  most  of  its  subcontractors.

MARKETS
<TABLE>

<CAPTION>

     The  size and economic characteristics of the Company's markets are shown
in  the  tables  below:


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


                                  POPULATION   UNEMPLOYMENT
                                  -----------
MARKET            POPULATION (1)  GROWTH (2)   RATE(4)
----------------  --------------  -----------  -------------
Indianapolis          1,519,194         10.0%           2.3%
Lafayette               172,220          6.6%           1.9%
Ft. Wayne               481,191          5.5%           2.6%
Southern Indiana             (3)          (3)            (3)
Columbus              1,469,604          9.2%           2.2%
Cincinnati            1,948,264          7.2%           3.0%
Dayton                  948,522         -.03%           3.3%
Louisville              999,267          5.3%           2.8%
Lexington               449,645         10.8%           1.7%
Memphis               1,093,427          8.5%           3.0%
Nashville             1,156,225         17.4%           2.1%
Charlotte             1,383,080         19.0%           2.3%
Myrtle Beach            174,762         21.3%           4.9%
Raleigh               1,079,873         25.8%           1.3%
<FN>

(1)  Estimated  MSA  population,  as  of  July  1,  1998.
(2)  Estimated  growth  since  1990.
(3)  Not  available.
(4)  Compared  to  the  national  average  of  4.1%
</TABLE>


     All  Crossmann's  markets  enjoy  relatively  low  cost  land and stable,
broad-based  employment.    When  considering  a city for expansion, Crossmann
seeks  markets where the entry-level consumer is under-served, but where land,
labor,  utilities  and  zoning  are available so that homes can be produced in
volume.

PRODUCT  LINES

     The Company offers a variety of floor plans and exterior styles with two,
three,  and  four  bedrooms,  two  or more bathrooms and, typically, a two-car
attached  garage.    Standard  features  of each product line include built-in
appliances  and custom wood cabinets in the kitchen, wall-to-wall carpeting, a
high-efficiency  furnace,  maintenance-free  vinyl  siding,  landscaped  yard,
poured  concrete  walks,  porches  and  driveways.    Purchasers are given the
opportunity  to select, at additional cost, such amenities as patios or decks,
wood  windows,  skylights,  upgraded  carpeting and flooring, a fireplace or a
basement.    The homes are primarily single-family detached units, although in
some  locations  in  some  markets,  the Company offers attached single-family
units.

     The  Company  sells  homes  under the names "New American Homes," "Deluxe
Homes"  and  "Trimark  Homes"  in most of its markets, except where operations
were  acquired  from  another  builder.  For example, in Lexington it sells as
"Cutter  Homes;"  in  Memphis  it sells as "Heartland Homes" or "Paragon;"  in
Myrtle Beach, as "Pinehurst;" and in Raleigh it sells as "Homes by Huff & Co."
Each local operation offers homes to entry-level and first move-up buyers.  In
Myrtle  Beach, South Carolina, that target market has been expanded to include
second-home  and  retirement  buyers seeking homes at Crossmann's price point.

     The Company intends to remain focused on delivering attractive housing at
prices  entry-level consumers can afford.  It will explore modification of its
existing  product  lines or creation of new product lines when local marketing
efforts  indicate  changes  will  improve  profitability.

CONSTRUCTION

     The  Company  acts  as the general contractor for the construction of its
residential  communities.   The Company's construction supervisors monitor the
construction of each home; actual construction is performed by subcontractors.
 The  use  of subcontractors enables the Company to minimize its investment in
direct employee labor, capital, equipment and building supply inventory.  This
practice  also increases the Company's flexibility in responding to changes in
the  demand for housing.  The Company has had long business relationships with
many  of  its subcontractors.  These relationships, coupled with the volume of
homes  built  by  the  Company,  enable  the  Company  to  negotiate favorable
agreements  with  its  subcontractors.    The  Company has not experienced any
significant  delays  in  construction  due to shortages of materials or labor.

     Except as necessary to maintain customer satisfaction with the aesthetics
of  its product lines, the Company does not materially change its home designs
and  floor  plans from year to year.  The Company believes that consistency in
the  design  of  its  homes helps reduce costs and minimize delays by avoiding
expenses associated with educating subcontractors on the requirements of a new
design.    Where  practical,  the  Company  uses  mass  production techniques,
construction  on  contiguous  lots, and prepackaged standardized components to
streamline  the  on-site  construction  phase.

     The construction of detached single-family homes by the Company generally
begins  after  execution  of  a  sales  contract  with  the  home buyer, which
minimizes  the  costs  and  risks  of  completed but unsold inventory.  When a
contract  has  been  signed, a "house work order" is generated and sent out to
the  Company's field supervisor and to each subcontractor who will work on the
home.    The  house  work  order  describes  the basic house purchased and the
optional  items  selected  by the customer. Subcontractors prepare invoices on
the  basis  of  a  pre-negotiated  price  list specifying the current rate the
Company  will  pay for the work to be completed and the materials used.  Price
lists  are updated periodically based on changes in the costs of raw materials
and  other  factors.   Vouchers are prepared by the subcontractor according to
the  price  list  and  must  be  reviewed and approved by the field supervisor
before  they  are  paid  by  the  Company.

     Despite the effects of the weather, the Company  maintains a construction
schedule  throughout  the  entire  year.  The Company can build in all but the
harshest  winter weather; however, production is slower when cold temperatures
and  snow  or  ice  interfere with work.  Furthermore, additional construction
cost may be incurred due to such factors as temporary heating costs, additives
to  concrete,  extra  utility charges and the placement of temporary driveways
and  sidewalks.

LAND  ACQUISITION  AND  DEVELOPMENT

     The  Company  typically  acquires  unimproved  land  through  contingent
purchase  agreements.  Closing  of  the  land  is contingent upon, among other
things,  the  Company's  ability  to  obtain  necessary  zoning  and  other
governmental  approvals  for  the  proposed  development,  confirmation of the
availability  of  utilities  and  completion  of  an  environmental  review.

     Once  the  land  has  been  purchased, the Company undertakes development
activities  that  include  site planning and engineering, and construction of
roads,  sewer,  water  and  drainage  facilities  and  other  amenities.   The
activities  are  carefully  managed,  with  phases  geared  to  the  Company's
projected sales.  Generally, management of the Company attempts to maintain an
inventory of "finished" lots sufficient for approximately half the homes which
the  Company  anticipates  it  will  construct  during the next 18 months.  In
addition,  the  Company  maintains an inventory of raw land in anticipation of
its  needs  for a period of 18 to 36 months in the future. The following chart
summarizes  the  Company's  available  lot  inventory as of December 31, 1999.
<TABLE>

<CAPTION>



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

                                  FINISHED  LOTS UNDER   RAW LAND             UNDER
                                  LOTS      DEVELOPMENT  (EST. LOTS)  TOTAL   OPTION

Indianapolis . . . . . . . .         1,303          681        3,737   5,721   2,955
Lafayette. . . . . . . . . . .          27           34            0      61     602
Ft. Wayne. . . . . . . . . .           290            0            0     290     374
Columbus. . . . . . . . . .            351           75          605   1,031     270
Cincinnati/Dayton . . .                253          225          796   1,274     231
Southern Indiana . . . .               279            0        1,435   1,714     227
Louisville . . . . . . . . .           210           96          539     845     200
Lexington . . . . . . . . .             66          165          529     760     120
Memphis . . . . . . . . . .            288            0          181     469     648
Nashville . . . . . . . . . .           71           20            0      91     337
Charlotte . . . . . . . . . .           84            0          440     524   1,235
Myrtle Beach . . . . . . .             438          100          509   1,047     767
Raleigh. . . . . . . . . . . . .        22            0           80     102     211
                                  --------  -----------  -----------  ------  ------
                                     3,682        1,396        8,851  13,929   8,177
                                  ========  ===========  ===========  ======  ======
</TABLE>

     In  addition  to  purchasing  unimproved land outright, the Company  from
time  to  time has used partnerships and joint ventures to acquire and develop
land.       Joint ventures  sell finished lots to builders, including, but not
limited  to,  the  Company.    The  Company  will  continue  to  consider such
partnership  and  joint  venture  arrangements  in  the future when management
perceives  a  favorable  opportunity.  At December 31, 1999, the Company was a
participant  in  ten    such  joint  ventures.

     The  development of land is extremely capital intensive, and as a result,
the  Company's  ability  to  develop  land  is  limited.   In 1998 the Company
developed  approximately  57%  of  the  lots  on  which  its homes were built,
compared  to  approximately 52% in 1999.   The Company expects this percentage
to  stay  approximately  the  same  in  2000.

MARKETING  AND  SALES

     The  Company  sells  its  homes  through  a  sales  force of commissioned
independent  contractors  ("New  Home Counselors") who work from sales offices
located  at  the  Company's  headquarters  and in model homes located in each
residential  community.  New Home Counselors of the Company advise prospective
buyers  throughout  the  home  buying  process by providing information on the
Company's  product  lines  of  homes, pricing, options and upgrades, financing
options,  warranties  and  construction.

     New  Home  Counselors contract with the Company, and the Company attempts
to  maintain  longterm  relationships  with  them.  New Home Counselors attend
weekly  sales meetings at which they are kept apprised of changes in available
financing  options  and  other  information relevant to prospective buyers and
semi-annual  seminars offered by the Company on a variety of marketing topics.

     The  Company does most of its advertising in the classified advertisement
section  of  local  newspapers  and  on  its company website  The Company also
attracts  buyers  as  a  result  of  referrals,  directional  signs and direct
mailings.    From  time  to time the Company may participate in television and
radio  advertising  promotions.

FINANCING

     The Company assists its customers in financing their new homes in several
ways.    First,  the Company's New Home Counselors advise buyers, many of whom
are first-time home buyers, on available financing options. The Company builds
most  of  its  homes  under  the  guidelines and specifications of the Federal
Housing Administration ("FHA") and the Veterans Administration ("VA"), thereby
providing  eligible  buyers  the  benefit  of    FHA/VA  mortgages.    This is
significant  because FHA and VA financing generally enables buyers to purchase
homes with lower down payments than the down payments required by conventional
mortgage  lenders  and allow applicants to direct a larger percentage of their
incomes  toward  housing  expenses.  The FHA/VA insured mortgages also provide
more liberal rules with respect to the amount of points and closing costs that
the  seller  may  pay.

     The  Company  believes  that  the  availability  of  FHA/VA  financing is
important  to  its  overall success in that many entry-level and first move-up
buyers  have  limited financial resources.  FHA and VA mortgages are backed by
government  insured  Fannie Mae and Ginnie Mae securities and should therefore
be  a  relatively  secure  source  of financing for Crossmann's customers.  In
1999,  approximately  66%  of the homes delivered by the Company were financed
with  FHA/VA  mortgages.

     The  Company  has  established a mortgage brokerage subsidiary, Crossmann
Mortgage  Corp.    Crossmann Mortgage Corp. was certified by FHA, a program of
the  Federal  Department  of Housing and Urban Development in July 1994.  Once
certified,  the subsidiary began processing FHA, VA and conventional loans and
selling  the  servicing  rights.    In 1997, Crossmann Mortgage Corp. became a
qualified  FHA  underwriter.    The  revenue of the subsidiary is comprised of
origination  fees  and  servicing  release  fees,  and  its expenses primarily
include  administrative personnel salaries and other general office expenses.
In  general, Crossmann Mortgage Corp. does not warehouse or fund loans and, as
a  result,  does not incur credit risk or market risk associated with loans it
originates.

CUSTOMER  SERVICE  AND  QUALITY  CONTROL

     Before the sale, the Company's New Home Counselors work with customers to
select  from  available  options in order to customize their new home to their
particular taste. After the contract is signed, the buyer visits the Company's
administrative  office  to  make  color selections and complete the house work
order.    Here  the  Company  provides the new homeowner an orientation to the
construction  process  and  a  detailed  checklist  which  describes the items
covered  by the Company's warranty. When construction on a new home commences,
the  Company  encourages  the  buyer to visit the site during the construction
process.   Before a buyer takes occupancy of a new house a pre-inspection tour
is  conducted  with  the  buyer to ensure that the buyer is satisfied with the
condition  of the home and to attempt to correct any problems before the buyer
takes  possession.

      Approximately  30  days  after  closing,  representatives of the Company
place  a  courtesy  call  to the new homeowner to enable him or her to ask any
questions  that  have  arisen  since  they  took  possession.    Customers are
encouraged  to request an additional walk-through of the home approximately 90
days  after  closing.   Finally, the Company also offers its customers a final
inspection on the first anniversary of the closing to check the home for items
to  be  submitted  for  warranty  action  and  to  discuss any items which the
customer  believes  warrant  the  Company's  attention.

     Each home sold by the Company is covered by a comprehensive warranty from
an  independent  HUD approved warranty company.  The warranty extends coverage
for  ten years for structural matters, four years for the roof of the home and
two  years  for  other specified items.  By maintaining this warranty program,
the  Company  is  required  to  undergo  one inspection, rather than three, to
qualify  for  FHA/VA  financing,  thereby  reducing  the  cost  and time delay
associated  with  such  inspections.

COMPETITION  AND  MARKET  FACTORS

     The development and sale of residential properties is highly competitive.
 The Company competes in the sale of homes with the resale market for existing
homes  and  with  other  homebuilders.

     The  resale  market  for  existing homes has several attractions for home
buyers  including  the  following:  (i) buyers of existing homes can generally
take  occupancy of their homes more quickly; (ii) sellers in the resale market
generally  have  lower  basis  in  their  homes  and  therefore may have price
expectations  different  from  those of sellers of new homes; and (iii) resale
homes  are  generally  located  in  established  neighborhoods.    The Company
attempts  to  meet  this  competition  from the home resale market by offering
benefits  which this market cannot provide, notably newer design features, the
flexibility  to select interior and exterior finishes, new home warranties and
more  desirable  locations  from  which  to  choose  a  homesite.

     The  Company competes with other homebuilders on the basis of a number of
interrelated  factors,  including  location,  reputation,  amenities,  design,
quality  and  price.    Management believes that entry-level housing generally
allows  high  volume  homebuilders,  such  as  the  Company,  to  build a more
standardized  product,  thus  permitting  efficiencies  in  construction  and
materials purchasing which can result in a better value to the consumer.  Some
of  the  Company's  competitors  have  greater  financial, marketing and sales
resources  in  certain  markets.

     The Company believes that a competitive challenge facing it in all of its
present  markets  is  locating and acquiring undeveloped land suitable for the
types  of  communities  which it can profitably develop.  Although the Company
has  been successful in the past in locating and developing such tracts within
its  present  markets,  there  can  be  no  assurance  that  this success will
continue.   If the Company expands the geographic scope of its business to new
markets,  there  can  be  no  assurance that the Company will be successful in
acquiring  suitable  land  for  development  in  such  markets.

     The  housing  industry  is  affected  by  consumer  confidence levels and
prevailing economic conditions in general and by job availability and interest
rate  levels  in particular.  A variety of other factors affect the demand for
new  homes,  including changes in costs associated with home ownership such as
property  taxes and energy costs, changes in consumer preferences, demographic
trends  and  availability  of  and  changes  in  mortgage  financing programs.

TRADEMARKS

     "Trimark"  is  a  federally  registered  service  mark  for  real  estate
development  services  that is owned  by the Company.  The Company has not yet
registered  its  "Deluxe"  trademark.   "Crossmann Communities" is a federally
registered  service  mark  for  construction  planning, laying out residential
communities  and  residential  construction  services  that  is  owned  by the
Company.

EMPLOYEES

     At  December  31,  1999,  the  Company had 595 full-time employees and 51
part-time  employees.  The Company is not a party to any collective bargaining
agreements.    The Company considers its relationship with its employees to be
good.

EXECUTIVE  OFFICERS  OF  THE  REGISTRANT
<TABLE>

<CAPTION>

     The  executive  officers and directors of the Company and their ages as of December
31,  1999  are  as  follows:


<S>                  <C>  <C>

NAME                 AGE  POSITION WITH COMPANY
-------------------  ---  --------------------------------------------------------------
John B. Scheumann     51  Chairman of the Board of Directors and Chief Executive Officer
Richard H. Crosser    61  President and Chief Operating Officer; Director
Jennifer A. Holihen   41  Chief Financial Officer; Treasurer; Secretary; Director
Steven M. Dunn        45  Executive Vice President of Operations
</TABLE>



     Mr.  Scheumann  has been the Company's Chairman of the Board of Directors
and  Chief  Executive  Officer since 1992 and has served as a senior executive
officer  since  joining  the Company in 1977.  Before joining the Company, Mr.
Scheumann was employed by National Homes Construction Corp. for three years in
a  variety of capacities, last serving as Division Controller for Multi-Family
Construction.

     Mr.  Crosser has been the Company's President and Chief Operating Officer
since    1992 and serves on its Board of Directors.  He has served as a senior
executive  officer  since  joining  the  Company  in 1974.  Prior to 1974, Mr.
Crosser  was  employed  by National Homes Construction Corp. for 15 years in a
variety  of  capacities,  last  serving  as a regional manager of the company.

     Ms.  Holihen  has  been  the  Chief  Financial  Officer,  Secretary,  and
Treasurer  since  September  1993  and  serves on its Board of Directors.  Ms.
Holihen  served  as  controller  for  the  Company  from 1983 until 1993.  Ms.
Holihen  is  a  Certified Public Accountant and received her MBA in accounting
and  management  information  systems  from  Indiana  University  in  1987.

     Mr.  Dunn  assumed  the role of Executive Vice President of Operations in
August  of  1998.    Mr.  Dunn  had  been the General Manager of the Company's
Columbus, Ohio Division since October 1993.  Mr. Dunn was the sole shareholder
and  president  of  Deluxe  Homes  of  Columbus,  Inc.  from  1987  until  its
acquisition  by  the  Company  in  1993.

GOVERNMENT  REGULATIONS  AND  ENVIRONMENTAL  MATTERS

     The  housing industry and the Company are subject to various local, state
and  federal  statutes,  ordinances,  rules and regulations concerning zoning,
resource protection, building design, construction and similar matters.  These
include  local  regulations  that  impose  restrictive  zoning  and  density
requirements in that may limit the number of residences that can eventually be
built  within  the  boundaries  of  a  particular  location.   Furthermore, in
developing  its  projects  the  Company  must  obtain the approval of numerous
governmental  authorities  regulating  such  matters  as permitted land uses,
levels  of  density,  and  the  installation  of  utility  services  such  as
electricity,  water  and  waste  disposal.

     The  length  of  time necessary to obtain permits and approvals increases
the  carrying  cost  of  unimproved  property  acquired  for  the  purpose  of
development  and  construction.    In addition, the continued effectiveness of
permits  already  granted  is  subject  to  changes  in  policies,  rules  and
regulations  and  changes  in  their  interpretation  and  application.   Such
regulation affects construction activities and may result in delays, cause the
Company  to  incur  substantial  costs,  or  prohibit  or  severely  restrict
development  in  environmentally  sensitive  regions  or  areas.  To date, the
governmental  approval  processes  discussed  above  have  not  had a material
adverse  effect on the Company's development activities.  In addition, because
the  Company  purchases  land  contingent  upon  necessary zoning, restrictive
zoning  issues  also  have  not had a material adverse effect on the Company's
development  activities.   However, there is no assurance that these and other
restrictions  will  not  adversely  affect  the  Company  in  the  future.

     The  Company generally will condition its obligation to purchase land on,
among  other  things, an environmental review of the land.  However, there can
be  no assurance that the Company will not incur material liabilities relating
to  the  removal of toxic wastes or other environmental matters affecting land
owned  by  the Company or land which the Company no longer owns.  To date, the
Company has not incurred any liability relating to the removal of toxic wastes
or  other environmental matters and to its knowledge has not acquired any land
with  environmental  problems.

     A significant number of the Company's customers obtain mortgage financing
under  programs  sponsored  by  FHA  and  VA.   Any reductions in the scope of
funding  of  FHA/VA  mortgage programs could have a material adverse effect on
the  Company  and  its  operations.


ITEM  2.  PROPERTIES

     The Company leases office space in Indianapolis, Lafayette, Ft. Wayne and
Columbus,  Indiana;  Columbus  and Cincinnati, Ohio; Louisville and Lexington,
Kentucky;  Memphis  and  Nashville,  Tennessee;  Charlotte  and Raleigh, North
Carolina and in Myrtle Beach, South Carolina.  The leases for office space are
at  prevailing market rate and can be changed at any time without an effect to
the  Company.


ITEM  3.    LEGAL  PROCEEDINGS

     The  Company  from  time  to  time  is  involved  in  routine  litigation
incidental to its business.  The Company does not believe that any liabilities
resulting  from  litigation  to which it is a party will materially affect the
Company's  financial  position  and  results  of  operations.


ITEM  4.  SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY-HOLDERS

None.



                                   PART II

ITEM  5.    MARKET  FOR  REGISTRANT'S  COMMON EQUITY AND RELATED SHAREHOLDERS'
MATTERS

     The  Company's  common  shares trade on The Nasdaq Stock Market under the
symbol:  "CROS."     Shares outstanding at December 31, 1999 were 11,469,086.
The  closing  price  at  December  31, 1999 was $15.50.  During the year ended
December  31,  1999, the high closing sales price per share as reported by The
Nasdaq Stock Market was $33.33.  The low closing sales price per share $14.38.
<TABLE>

<CAPTION>

     High  and  low  share  prices  for  the  last  two  fiscal  years  were:


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

                       1998                  19998
Quarter ended  High          Low     High           Low
-------------  ------        ------  ------         ------
March 31       $31.25        $20.75  $29.00         $18.75
June 30         31.75         25.75   29.75          19.38
September 30    37.25         19.13   33.63          16.00
December 31     30.88         12.13   18.06          14.19
</TABLE>



     The  closing sale price of the Company's Common Shares as reported on The
Nasdaq Stock Market on March 29, 2000 was $15.56.  As of March 29, 2000, there
were  51  holders  of  record  of  the Company's Common Shares.  The Company's
transfer  agent  estimates  that  there were 10,958,795 shares outstanding, on
March 29, 2000, and that on that date there are approximately 1,840 beneficial
owners  of  the  Company's  Common  Shares.

     On  October  7,  1999,  Crossmann's  Board  of  Directors  authorized the
repurchase  of  up  to  15% of its outstanding shares (1,740,357 shares out of
11,602,382 shares then outstanding).  As of March 30, 2000, 692,800 shares had
been  repurchased  pursuant  to  this plan, at an average price of  $15.82 per
share.    There  were  10,958,795  shares  outstanding  at  March  30,  2000.
     The  transfer  agent  for  the  Company's Common Shares is American Stock
Transfer  &  Trust.    Its  address  is  40  Wall  Street, New York, NY 10005.

     The  Company  has not paid dividends since its initial public offering in
October  1993.    It    anticipates  that  future earnings will be retained to
finance  the  continuing  development  of its business and does not anticipate
paying  cash  dividends  on  its Common Shares in the foreseeable future.  The
payment  of  future dividends will be at the discretion of the Company's Board
of Directors and subject to consent of its primary lenders.  Payment of future
dividends  will  depend upon, among other things, future earnings, the success
of  the  Company's  expansion  activities,  capital  requirements, the general
financial  condition  of  the  Company  and  general business conditions.  The
Company  is  party  to credit agreements with noteholders and commercial banks
that  restrict  its  ability  to pay cash dividends with respect to the Common
Shares.    (See  "Item  7.  Management's  Discussion and Analysis of Financial
Condition  and  Results  of  Operations.")


ITEM  6.    SELECTED  FINANCIAL  DATA

     The  following is selected consolidated financial data of the Company for
the  five  years  ended  December  31,  1999.    The  data  should  be read in
conjunction  with "Management's Discussion and Analysis of Financial Condition
and  Results  of  Operations"  and  the  consolidated  financial statements of
Crossmann Communities, Inc. and notes thereto contained elsewhere in this Form
10-K.




<TABLE>

<CAPTION>

                     CONSOLIDATED FINANCIAL AND OPERATING DATA
                (in thousands, except per share and operating data)
                              Year Ended December 31,


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

                                        1995      1996      1997      1998      1999
STATEMENT OF OPERATIONS DATA:
 Sales                              $177,590  $229,485  $316,435  $421,926  $609,319
 Gross Profit                         35,704    48,051    65,550    89,906   124,233
 Income from operations               18,621    24,854    32,170    44,056    62,223
 Income before income taxes           18,630    24,668    33,399    49,606    65,694
 Income taxes                          7,519     9,603    13,393    19,734    25,957
 Net income                           11,111    15,065    20,005    29,872    39,737
 Net income per common share (1):
    Basic                               1.22      1.65      2.05      2.63      3.44
    Diluted                             1.21      1.63      2.02      2.57      3.40

 Weighted average common shares
 outstanding:
    Basic                              9,112     9,150     9,759    11,342    11,553
    Diluted                            9,183     9,261     9,927    11,608    11,698

OPERATING DATA:
 Number of closings (2)                1,675     2,068     2,774     3,714     5,100
 Average home sales price           $106,024  $110,970  $114,072  $113,604  $119,474
 Homes in backlog (2)                    757     1,006     1,080     1,744     1,496

BALANCE SHEET DATA:
 Cash and cash equivalents          $  5,233  $    100  $  5,526  $ 18,011  $ 13,636
 Inventories and properties
  held for development or sale        69,683   113,202   153,524   214,198   259,996
 Total assets                         83,954   128,336   185,276   283,794   339,875
 Notes payable                        25,472    48,326    51,122   101,223   119,959
 Total shareholders' equity           44,212    59,649   110,803   150,281   188,479
<FN>

(1)  Per  share  amounts  for  1995  and  1996  have  been  adjusted  to reflect the
three-for-two  stock  split  effective  August  18,  1997.

(2)  A home is included in "closings" when title is transferred to the buyer.  Sales
and  cost  of  sales  for  a house are recognized at the date of closing.  A home is
included  in  "backlog" after a sales contract is executed and prior to the transfer
of  title  to  the  purchaser.   Because the closings of pending sales contracts are
subject  to  contingencies,  no  assurances  can be given that homes in backlog will
result  in  closings.
</TABLE>



ITEM  7.      MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS  OF  OPERATIONS.


OVERVIEW

     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 in 1999 and during the past several years
has been influenced by favorable economic conditions in its principal markets.
 Employment  has  been  strong;  interest rates have been  relatively low; low
inflation  has  kept  the  Company's  costs  predictable.   Financing has been
readily  available  to  Crossmann's  consumers  in  the  form  of  FHA  and VA
mortgages.  Capital  has  been  readily  available  for  expansion,  enabling
Crossmann  to  take  advantage  of  a  strong  economic  climate.

     There  can  be  no  assurance  that these trends will continue.  In fact,
rising  interest rates during the latter part of 1999 affected orders compared
to 1998.  Backlog at December 31, 1999 is 14% lower than at December 31, 1998.
 Although management believes that home ownership is still attractive for many
buyers  at  prevailing  interest  rates, there can be no assurance the Company
will  match  its  recent  growth  rate.     There can be no assurance that the
Company  will continue to find attractive opportunities in new cities, nor can
there  be any assurance that the Company will be able to transfer its business
strategy  to new market areas successfully, or that new markets will offer the
opportunities  and  stability  of  the  Company's  existing  markets.

RESULTS  OF  OPERATIONS

     During  the five-year period ended December 31, 1999, the Company's sales
increased  at  an  average compound annual rate of 36.1% per year, from $177.6
million in 1995 to $609.3 million in 1999.  Net income increased at an average
compound annual rate of 37.5%, from $11.1 million  in 1995 to $39.7 million in
1999.    Shareholders'  equity increased from $44.2 million as of December 31,
1995  to  $188.5  million  as  of  December  31,  1999.

     The  following  table  recaps  unit  growth  in  the  Company's markets.
Management  views  volume  relative  to  the  total  size  of  each  market  a
significant  factor  in  producing  good  margins.
<TABLE>
<CAPTION>

                                   UNIT CLOSINGS BY MARKET


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

                                          1992  1993   1994   1995   1996   1997   1998   1999
                                          ----  ----  -----  -----  -----  -----  -----  -----
Indianapolis(1). . . . . . . . . . . .     491   686    732  1,043  1,124  1,314  1,384  1,946
Lafayette. . . . . . . . . . . . . . .     125   143    183    160    188    166    171    190
Columbus. . . . . . . . . . . . . .               23    133    197    247    315    315    311
Cincinnati. . . . . . . . . . . . . .                    13    159    162    189    230    339
Ft. Wayne. . . . . . . . . . . . . .                     12    116     94     84    186    213
Dayton. . . . . . . . . . . . . . . . .                                83    230    259    202
Southern Indiana. . . . . . . . .                                     169    283    338    466
Louisville. . . . . . . . . . . . . . .                                 1    102    240    190
Lexington. . . . . . . . . . . . . .                                          64    109    154
Memphis. . . . . . . . . . . . . . .                                          27    189    277
Nashville . . . . . . . . . . . . . . .                                               2     95
Charlotte . . . . . . . . . . . . . . .                                               1    235
Myrtle Beach . . . . . . . . . . . . .                                              290    386
Raleigh                                                                                     96
                                                                                         -----
Total. . . . . . . . . . . . . . . . . .   616   852  1,073  1,675  2,068  2,774  3,714  5,100
                                          ====  ====  =====  =====  =====  =====  =====  =====
<FN>

(1)    Closings  in  Indianapolis do not include units built by Crossmann's 50% joint venture,
Trinity  Homes  LLC  ("Trinity").    Trinity  closed  446 homes in 1998 and 536 homes in 1999.
Crossmann's  share  of  Trinity  earnings  are  included  in  "Other  Income"  in  Crossmann's
consolidated  financial  statements.
</TABLE>





YEAR  ENDED  DECEMBER  31,  1999  COMPARED  TO  YEAR  ENDED  DECEMBER 31, 1998

     The following table sets forth, for the years ended December 31, 1999 and
1998,  certain  income  statement
items  related  to  the  Company's  operations:
<TABLE>

<CAPTION>

FOR  THE  YEAR  ENDED  DECEMBER  31,


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


                                                                                           PERCENTAGE
                                                                                           CHANGE, 1998
                                               1998      1998             1999      1999   TO 1999
                                     --------------  ---------  --------------  ---------
                                                     (percent                   (percent
                                      (in millions)  of sales)   (in millions)  of sales)
Sales                                $        421.9     100.0%  $        609.3     100.0%          44.4%
Cost of sales                                 332.1      78.7%           485.1      79.6%          46.1%
                                     --------------  ---------  --------------  ---------
Gross profit                                   89.8      21.3%           124.2      20.4%          38.4%
Selling, general and administrative
 expenses                                      45.8      10.8%            62.0      10.2%          35.4%
                                     --------------  ---------  --------------  ---------
Income from operations                         44.0      10.5%            62.2      10.2%          41.4%

Other income, net                               6.9       1.6%             5.7       0.9%         -17.4%
Interest                                       -1.3      -0.3%            -2.2      -0.4%          69.2%
                                     --------------  ---------  --------------  ---------
                                                5.6       1.3%             3.5       0.6%         -37.5%

Income before income taxes                     49.6      11.8%            65.7      10.8%          32.4%
Income taxes                                   19.7       4.7%            26.0       4.3%          32.0%
                                     --------------  ---------  --------------  ---------
Net income                           $         29.9       7.1%  $         39.7       6.5%          33.0%
                                     ==============             ==============

Other operating data
   Units closed                               3,714                      5,100                     37.3%
   Average sales $per unit closed    $      113,604             $      119,474                      5.2%
   Units in backlog at December 31            1,744                      1,496                    -14.2%
</TABLE>



     Sales  increased by $187.4  million, or approximately 44.4%, in 1999 over
1998.   Sales were higher primarily as a result of increased unit sales; 5,100
units  were  closed  in  1999 compared to 3,714 in 1998.   Crossmann's average
selling  price  was  higher,  approximately  $119,500  in  1999,  compared  to
approximately  $113,600  in  1998.   The Company attributes the higher selling
price  to  strong  employment and relatively low interest rates during much of
the  year.    These  factors  caused  consumers to add optional items to their
homes.    The  rise  in  selling  price  was  also attributable to Crossmann's
acquisition  of  Homes  by  Huff  &  Co. in June of 1999.  The new acquisition
contributed    closings at an average selling price of approximately $173,600,
which  is  higher  than  Crossmann's  other  markets.

     Gross  profit increased by $34.4 million, or approximately 38.4%, for the
year.  This represents a gross margin percentage of  20.4% of sales in 1999 as
compared to 21.3% in 1998.  The decrease in margin percentage resulted in part
from  market mix:  Crossmann achieves generally higher margins in cities where
it  has  operated  longer  and  has greater buying power in the local building
market.     Stronger closings in newer markets generally yielded lower margins
than  in  more  established markets.   The decrease in gross margin percentage
can  also  be  attributed to financing assistance paid by Crossmann.  As rates
trended  higher  in  1999,  the  Company  contributed points and closing costs
toward  its  consumers'  financing  cost, to help keep consumers qualified for
mortgage financing.  This practice helps the Company retain backlog in periods
of rising rates; however, it adds to cost of those sales.  Management believes
that  the  lower  gross  margin  in  1999 compared to 1998 helped Crossmann to
achieve  significantly  higher  overall  volume.

     Selling, general and administrative expenses decreased as a percentage of
sales  from  10.8%  in  1998  to  10.2%  in 1999.   Higher volume in the newer
divisions  helped  to  offset  overhead.

     Due  to  the  increase  in  sales,    income before income taxes for 1999
increased  approximately $16.1 million over 1998, or 32.4%.  This represents a
decrease  from  11.8%  of sales in 1998 to 10.8% of sales in 1999.  Net income
increased $9.9 million or 33.0%.  Net income as a percentage of sales was 6.5%
in 1999 compared to 7.1% in 1998.  Most of the rate declines were attributable
to  lower gross margins.   The Company's effective tax rate was 39.5% in 1999,
compared  to  39.8%  in  1998.

YEAR  ENDED  DECEMBER  31,  1998  COMPARED  TO  YEAR  ENDED  DECEMBER 31, 1997

     The following table sets forth, for the years ended December 31, 1998 and
1997,  certain  income  statement  items  related to the Company's operations:

<TABLE>

<CAPTION>

For  the  year  ended  December  31,


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


                                                                                                             PERCENTAGE
                                                                                                             CHANGE,
                                               1997               1997             1998               1998   1997 TO 1998
                                                     (percent of sales)                  (percent of sales)
                                      (in millions)                       (in millions)
Sales                                $        316.4              100.0%  $        421.9              100.0%          33.3%
Cost of sales                                 250.9               79.3%           332.1               78.7%          32.4%
                                     --------------  ------------------  --------------  ------------------
Gross profit                                   65.5               20.7%            89.8               21.3%          37.0%
Selling, general and administrative
expenses                                       33.4               10.6%            45.8               10.8%          37.1%
                                     --------------  ------------------  --------------  ------------------
Income from operations                         32.1               10.1%            44.0               10.5%          37.1%

Other income, net                               2.1                0.7%             6.9                1.6%         228.6%
Interest                                       -0.9               -0.3%            -1.3               -0.3%          44.4%
                                     --------------  ------------------  --------------  ------------------
                                                1.2                0.4%             5.6                1.3%         366.7%

Income before income taxes                     33.3               10.6%            49.6               11.8%          48.5%
Income taxes                                  -13.3               -4.3%            19.7                4.7%        -248.1%
                                     --------------  ------------------  --------------  ------------------
Net income                           $         20.0                6.3%  $         29.9                7.1%          49.3%
                                     ==============                      ==============

Other operating data
   Units closed                               2,774                               3,714                              33.9%
   Average sales $per unit closed    $      114,072                      $      113,604                              -0.4%
   Units in backlog at December 31            1,080                               1,744                              61.5%
</TABLE>



     Sales  increased by $105.5  million, or approximately 33.3%, in 1998 over
1997.   Sales were higher primarily as a result of increased unit sales; 3,714
units  were  closed  in  1998  compared  to 2,774 in 1997.   The Company's new
Memphis  division,  enhanced  by  the  acquisition  of Paragon in May of 1998,
contributed 189 closings compared to only 27 in 1997, and its new Myrtle Beach
division,  formed  with  the acquisition of Pinehurst in May 1998, contributed
290.    Crossmann's average selling price was lower, approximately $113,600 in
1998  compared  to  approximately  $114,000  in  1997.

     Gross  profit increased by $24.3 million, or approximately 37.0%, for the
year,  representing  21.3% of sales in 1998 as compared to 20.7% in 1997.  The
increase  resulted  from  market  mix:    Crossmann achieves higher margins in
cities  where it has operated longer and has greater buying power in the local
building  market.    Margins  improved  in 1998 in Indianapolis, Lafayette and
Columbus,  where  it  had  operated  for a number of years.  Margins were also
stronger in Ft. Wayne, Southern Indiana, Cincinnati and Dayton in 1998 than in
1997.    Improving  margins  in maturing markets tend to offset weaker margins
that  new divisions may generate in early stages.  In addition, interest rates
in  1998  were low.  Seller contributions toward closing costs and points were
minimal.

     Selling,  general  and administrative expenses  increased as a percentage
of  sales from 10.6% in 1997 to 10.8% in 1998.   The increase reflected higher
general  and  administrative  expenses  incurred  by  the  newer  homebuilding
divisions.   Higher volume in these divisions anticipated in 1999 was expected
to  offset  this  overhead  in  later  periods.
     Other  income,  net  of  expenses increased $4.3 million for the year, to
approximately  $5.5  million  in 1998 from $1.2 million in 1997.  The increase
was  due  principally  to earnings from Trinity, which generated approximately
$2.9 million in income to Crossmann in 1998 compared to approximately $825,400
in  1997.

     Due  to  the increase in unit sales and to increased other income, income
before  income taxes for 1998 increased approximately $16.2 million over 1997,
or 48.5%.  This represents an increase from 10.6% of sales in 1997 to 11.8% of
sales  in  1998.  Net income increased $9.9 million or 49.3%.  Net income as a
percentage of sales was 7.1% in 1998 compared to 6.3% in 1997.   The Company's
effective  tax  rate  was  39.8%  in  1998,  compared  to  40.1%  in  1997.

BACKLOG
<TABLE>

<CAPTION>

     The following table sets forth certain data relating to the operations of
the  Company  for  the  years  ended  December  31,  1997,  1998  and  1999.

                                    December  31


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

                                           1997          1998          1999
                                   ------------  ------------  ------------
Closings (for the period ended)           2,774         3,714         5,100
Homes in backlog                          1,080         1,744         1,496
Aggregate sales value in backlog   $120,450,000  $197,100,000  $177,300,000
Average sales price of backlog     $    111,610  $    113,020  $    118,520
</TABLE>


        Management believes that a substantial portion of the homes in backlog
at  December  31,  1999  will be closed prior to June 30, 2000, but because of
weather  conditions, there can be no assurance as to the quarter in which such
closings  will  occur.

LIQUIDITY  AND  CAPITAL  RESOURCES

     At December 31, 1999, Crossmann had cash and cash equivalents balances of
$13.6  million, of which $13.0 million was held in escrow for periods of up to
30  days.

     On  October  7,  1999,  Crossmann's  Board  of  Directors  authorized the
repurchase  of  up  to  15% of its outstanding shares (1,740,357 shares out of
11,602,382  shares then outstanding).  As of December 31, 1999, 182,500 shares
had been repurchased pursuant to this plan, at an average price of  $16.01 per
share.    The  Company  repurchased  510,300  additional  shares subsequent to
December  31,  1999  at  an  average  price  of  $15.79  per  share.

     During  1999,  expenditures  were  financed with cash from operations and
with  borrowings  on  a  $100  million unsecured line of credit with Bank One,
Indiana  N.A.  and its participants.  The line of credit bears interest at the
bank's  prime lending rate, but permits portions of the outstanding balance to
be  committed  for  fixed  periods  of time at a rate equal to LIBOR plus 1.3%
through  1.6%.  At December 31, 1999 the Company had drawn funds on its senior
bank  line  of  credit  of  $56,000,000.  This line of credit has a three year
maturity,  renewable  annually.

     The Company also has $13.9 million in senior notes, maturing in 2004 with
interest  payable  quarterly  at  7.625%,  and  annual principal reductions of
$2,777,777,  and $50.0 million in senior notes issued in June of 1998, payable
over  10  years  at 7.75%, payable quarterly.  Annual principal reductions for
this  note  issue  of  $8,333,334  begin  June  11,  2003.

     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  restrict  payments  of  cash  dividends  by  the  Company.

     The Company's primary uses of capital are home construction costs and the
purchase  and development of land.  Real estate inventories were approximately
$260.0  million  or  76.5%  of  total  assets at December 31, 1999 compared to
approximately  $214.2  million or 75.5% of total assets at December 31, 1998.
To  assure  the  future  availability  of    developed  lots  for  next year's
operations,  from  time  to  time in the normal course of business the Company
contracts to purchase a portion of its developed lots from outside developers.
 Total  commitments  for  these  purchases  was approximately $70.3 million at
December  31,  1999.    The  purchases  of  these  lots are subject to various
conditions  imposed on both the sellers and the Company.  Capital is also used
to  add and improve equipment used in administering the business and for model
home  furnishings.

     In 1999, the Company acquired Homes by Huff & Co., Inc., a Raleigh, North
Carolina  homebuilder.    This  transaction  gave  rise  to approximately $2.9
million  in  goodwill  in  1999.

     From  time  to  time,  Crossmann  enters  into  joint ventures with other
builders  and  developers,  to  share  risk and to obtain external expertise.
Crossmann's  investment  in  and  advances  to  joint  ventures  increased  to
approximately $27.7 million in 1999 from approximately $17.7 million in 1998.
The  most  significant  joint  venture  investment  is Trinity Homes LLC, with
investments  in  and  advances  to  totaling  approximately  $14.3  million.

     The    notes  and  the  banks'  credit  agreement are expected to provide
adequate  liquidity  for planned internal growth and capital expenditures.  In
the  event that the Company seeks to accelerate growth through the acquisition
of  large  parcels of land or of other homebuilders, additional capital may be
necessary.    The  Company  believes  that such capital could be obtained from
banks or other financing alternatives, from the issuance of additional shares,
or from seller financing; however, there can be no assurances that the Company
would  be  able  to  secure  the  necessary  capital.

INFLATION  AND  EFFECTS  OF  CHANGING  PRICES

     The  Company  historically has been able to raise sales prices by amounts
at  least  equal to its cost increases and accordingly has not experienced any
detrimental  effect  from  inflation.    Because  the  Company  sells  to  a
price-conscious consumer, its ability to raise prices is limited.  However, in
1999, the Company was able to pass along certain price increases effectively.
The  average  selling  price  increased from approximately $113,600 in 1998 to
approximately  $119,500  in  1999.    Generally,  management seeks to optimize
volume  by  keeping  homes affordable and to optimize margins thorough careful
planning.

     Housing  demand,  in  general,  is  affected  adversely  by  increases in
interest  rates.    If  mortgage  interest  rates  increase significantly, the
Company's  sales  of  residential real estate could be adversely affected.  In
addition,  gross  profit  and net income can be affected because Crossmann can
assist  buyers,  subject  to  certain  limitations  by FHA and VA, by paying a
portion  of a customer's points and closing costs needed to help in securing a
mortgage  loan.


FUTURE  TRENDS

     Management  views  land acquisition and zoning as the greatest challenges
to  its  business  in  years  to  come.   The Company will continue to seek to
maximize  the  value  of  each parcel  it purchases so that it can continue to
serve  its  core  customer.


ITEM  7A.    QUANTITATIVE  AND  QUALITATIVE  DISCLOSURES  ABOUT  MARKET  RISK

      The Company does not invest in marketable securities, nor does it engage
   in hedging activities or foreign currency conversions.  A portion of its
   revolving debt is carried at floating interest rates, but the exposure to
         changes in prime rate related to that debt is not material.






             ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

                         Crossmann Communities, Inc.
                               and Subsidiaries

                  Index to Consolidated Financial Statements



<TABLE>

<CAPTION>



<S>                                                                                              <C>

Independent Auditors' Report                                                                        17
Consolidated Balance Sheets as of December 31, 1998 and 1999                                        19
Consolidated Statements of Income for the Years Ended December 31, 1997, 1998, and 1999             20
Consolidated Statements of Shareholders' Equity for the Years Ended December 31, 1997,1998, and
1999                                                                                                21
Consolidated Statements of Cash Flows for the Years Ended December 31, 1997, 1998, and 1999         22
Notes to Consolidated Financial Statements                                                       23-29
</TABLE>




NDEPENDENT  AUDITORS'  REPORT

To  the  Board  of  Directors  and Stockholders of Crossmann Communities, Inc.

We  have  audited  the  accompanying  consolidated balance sheets of Crossmann
Communities,  Inc.  and subsidiaries as of December 31, 1998 and 1999, and the
related consolidated statements of income, shareholders' equity and cash flows
for  each  of  the  three years in the period ended December 31, 1999.   These
financial  statements are the responsibility of the Company's management.  Our
responsibility  is  to  express  an  opinion  on  these consolidated financial
statements    based  on  our  audits.

We  conducted  our  audits  in  accordance  with  auditing standards generally
accepted  in  the  United  States of America.  Those standards require that we
plan  and  perform  the audit to obtain reasonable assurance about whether the
financial  statements  are  free  of material misstatement.  An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the    financial  statements.  An audit also includes assessing the accounting
principles  used  and the significant estimates made by management, as well as
evaluating the overall  financial statement presentation.  We believe that our
audits  provide  a  reasonable  basis  for  our  opinion.

In our opinion, such  consolidated financial statements present fairly, in all
material  respects,  the financial position of Crossmann Communities, Inc. and
subsidiaries  as  of  December  31,  1998  and  1999, and the results of their
operations  and  their  cash  flows for each of the three years in the period
ended  December  31,  1999  in conformity with accounting principles generally
accepted  in  the  United  States  of  America.



DELOITTE  &  TOUCHE  LLP

Indianapolis,  Indiana
February  25,  2000












































<TABLE>

<CAPTION>


                            Crossmann Communities, Inc
                                 and Subsidiaries

                           Consolidated Balance Sheets

                         as of December 31, 1998 and 1999



<S>                                                     <C>           <C>

                                                                1998          1999
                                                        ------------  ------------
ASSETS
   Cash and cash equivalents                            $ 18,011,456  $ 13,635,911
   Retainages                                              1,115,617     1,198,342
   Real estate inventories                               214,197,844   259,995,959
   Furniture and equipment, net                            3,964,369     4,753,141
   Investments in joint ventures                          17,720,878    27,669,884
   Goodwill, net                                          15,395,896    17,597,512
   Other assets                                           13,387,755    15,024,356
                                                        ------------  ------------
Total assets                                            $283,793,815  $339,875,105
                                                        ============  ============


LIABILITIES AND SHAREHOLDERS' EQUITY
   Accounts payable                                     $ 20,734,383  $ 22,335,253
   Accrued expenses and other liabilities                 11,555,789     9,101,392
   Notes payable                                         101,222,955   119,959,088
                                                        ------------  ------------
Total liabilities                                        133,513,127   151,395,733

Commitments and contingencies

Shareholders' equity:
   Preferred shares, without par value:
      Authorized shares - 10,000,000
      No shares issued and outstanding
   Common shares, without par value:
      Authorized shares - 30,000,000
      Issued and outstanding shares - 11,543,772
         at December 31, 1998
and 11,651,595



      Issued - 11,651,585 and outstanding - 11,469,085
         at December 31, 1999                             65,154,710    63,616,282
   Retained earnings                                      85,125,978   124,863,090
                                                        ------------  ------------
Total shareholders' equity                               150,280,688   188,479,372
                                                        ------------  ------------
Total liabilities and shareholders' equity              $283,793,815  $339,875,105
                                                        ============  ============
<FN>

See  accompanying  notes.
</TABLE>



<TABLE>

<CAPTION>

                                   Crossmann Communities, Inc.
                                         and Subsidiaries

                                Consolidated Statements of Income

                       for the Years Ended December 31, 1997, 1998 and 1999



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

                                                               1997           1998           1999
                                                       -------------  -------------  -------------

Sales of residential real estate                       $316,435,463   $421,925,742   $609,319,345
Cost of residential real estate sold                    250,885,725    332,119,887    485,086,158
                                                       -------------  -------------  -------------
Gross profit                                             65,549,738     89,805,855    124,233,187

Selling, general and administrative expenses             33,380,216     45,749,445     62,010,118
                                                       -------------  -------------  -------------
Income from operations                                   32,169,522     44,056,410     62,223,069

Other income, net                                         2,102,473      6,869,524      5,725,972
Interest expense                                           (872,862)    (1,319,920)    (2,255,019)
                                                       -------------  -------------  -------------
                                                          1,229,611      5,549,604      3,470,953
                                                       -------------  -------------  -------------
Income before income taxes                               33,399,133     49,606,014     65,694,022
Income taxes                                             13,393,347     19,734,278     25,956,910
                                                       -------------  -------------  -------------
Net income                                             $ 20,005,786   $ 29,871,736   $ 39,737,112
                                                       =============  =============  =============

Net income per common share:
 Basic                                                 $       2.05   $       2.63   $       3.44
                                                       =============  =============  =============
 Diluted                                               $       2.02   $       2.57   $       3.40
                                                       =============  =============  =============

Weighted average number of common shares outstanding:
  Basic                                                   9,758,678     11,341,645     11,553,288
                                                       =============  =============  =============
  Diluted                                                 9,927,482     11,607,944     11,698,479
                                                       =============  =============  =============

<FN>

See  accompanying  notes.
</TABLE>




<TABLE>

<CAPTION>


                               Crossmann Communities, Inc.
                                    and Subsidiaries

                               Consolidated Statements of
                                  Shareholders' Equity

                  for the Years Ended December 31, 1997, 1998 and 1999





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

                                   Common       Shares        Retained
                                   -----------  ------------
                                   Shares       Amount        Earnings      Total
                                   -----------  ------------  ------------  -------------

Balances at January 1, 1997         9,188,652   $24,400,903   $ 35,248,456  $ 59,649,359
   Net income                                                   20,005,786    20,005,786
   Issuance of common shares, net
      of offering costs             1,919,201    31,147,834                   31,147,834
                                   -----------  ------------                -------------
Balances at December 31, 1997      11,107,853    55,548,737     55,254,242   110,802,979
   Net income                                                   29,871,736    29,871,736
   Issuance of common shares, net     435,919     9,605,973                    9,605,973
                                   -----------  ------------                -------------
Balances at December 31, 1998      11,543,772    65,154,710     85,125,978   150,280,688
   Net income                                                   39,737,112    39,737,112
   Repurchase of common shares       (182,500)   (2,921,982)                  (2,921,982)
   Issuance of common shares          107,814     1,383,554                    1,383,554
                                   -----------  ------------                -------------
 Balances at December 31, 1999     11,469,086   $63,616,282   $124,863,090  $188,479,372
                                   ===========  ============  ============  =============

<FN>



See  accompanying  notes.
</TABLE>












<TABLE>

<CAPTION>



                                    Crossmann Communities, Inc.
                                          and Subsidiaries
                               Consolidated Statements of Cash Flows

            for the Years Ended December 31, 1997, 1998 and 1999 (See Notes 6, 7 and 8)


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

                                                               1997            1998            1999



OPERATING ACTIVITIES:
Net income                                            $  20,005,786   $  29,871,736   $  39,737,112
Adjustments to reconcile net income to net

   cash used by operating activities:
      Depreciation                                          689,111         999,519         662,871
      Amortization                                          363,576         494,990         543,987
      Equity in earnings of affiliates                     (825,400)     (2,866,700)     (3,645,100)
      Deferred income taxes                                 (70,430)       (302,188)            -0-
      Cash provided (used) by changes in:

         Retainages                                         269,434        (228,851)        (82,725)
         Real estate inventories                        (31,894,099)    (38,736,025)    (37,026,268)
         Other assets                                      (877,623)     (3,106,812)     (1,321,810)
         Accounts payable                                   553,229       3,278,609       1,079,738
         Accrued expenses and other liabilities           1,739,068       4,129,563      (3,069,587)
                                                      --------------  --------------  --------------
Net cash used by operating activities                   (10,047,348)     (6,466,159)     (3,121,782)

INVESTING ACTIVITIES:
Purchases of furniture and equipment                     (1,026,085)     (1,307,119)     (1,307,871)
Investments in joint ventures                            (8,124,332)     (5,604,524)     (6,303,906)
Business acquisitions, net of cash acquired                (421,925)     (9,669,888)     (4,363,760)
                                                      --------------  --------------  --------------
Net cash used by investing activities                    (9,572,342)    (16,581,531)    (11,975,537)

FINANCING ACTIVITIES:
Proceeds from bank borrowings                           161,113,458     198,603,946     256,011,879
Principal payments on bank borrowings                  (163,090,000)   (211,489,000)   (239,733,000)
Payments on notes and long-term debt                     (3,258,798)     (2,893,467)     (4,018,677)
Proceeds from issue of senior notes                             -0-      50,000,000             -0-
Repurchase of common shares                                     -0-             -0-      (2,921,982)
Net proceeds from sale of common shares                  30,281,168       1,311,529       1,383,554
                                                      --------------  --------------  --------------
Net cash provided by financing activities                25,045,828      35,533,008      10,721,774

Net increase (decrease) in cash and cash equivalents      5,426,138      12,485,318      (4,375,545)
Cash and cash equivalents at beginning of year              100,000       5,526,138      18,011,456
                                                      --------------  --------------  --------------
Cash and cash equivalents at end of year              $   5,526,138   $  18,011,456   $  13,635,911
                                                      ==============  ==============  ==============

<FN>

See  accompanying  notes.
</TABLE>



                         Crossmann Communities, Inc.
                               and Subsidiaries

                  Notes to Consolidated Financial Statements

             for the Years Ended December 31, 1997, 1998 and 1999


1.                    BASIS  OF  PRESENTATION

Crossmann  Communities,  Inc.  ("Crossmann"  or  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, Lafayette, and Southern Indiana; Cincinnati, Columbus and Dayton, Ohio;
Louisville,  and  Lexington,  Kentucky;  Memphis  and  Nashville,  Tennessee;
Charlotte  and  Raleigh,  North  Carolina;  and  Myrtle Beach, South Carolina.

2.                  SIGNIFICANT  ACCOUNTING  POLICIES

Principles  of  Consolidation.
The  consolidated financial statements include the accounts of the Company and
its  wholly-owned  subsidiaries.    All  significant intercompany accounts and
transactions  have  been  eliminated.   The Company also owns 50% interests in
certain  unconsolidated  joint  ventures,  which  are  accounted for using the
equity  method.      In  1998,  the  Company  acquired  two  homebuilders  for
approximately  $13,850,000  in  cash  and  notes  and  311,938  shares  of the
Company's  common stock.  The transactions were accounted for as purchases and
includes their operations subsequent to each acquisition date.  Cost in excess
of  the  fair  value  of  net assets acquired of approximately $10,900,000 was
recorded  as goodwill.  In June 1999, the Company acquired one homebuilder for
approximately  $11,800,000    in  cash,  assumed  notes  and  other  assumed
liabilities.  The transaction was accounted for as a purchase and includes the
operations  subsequent  to  the  acquisition date.  Cost in excess of the fair
value  of  net  assets  acquired  of  approximately $2,871,000 was recorded as
goodwill.  The  pro  forma effect of the acquisitions on results of operations
are  not  presented  as  they  are  not  considered  material.

Accounting  Estimates
The  preparation  of  financial  statements  in  conformity  with  accounting
principles  generally  accepted  in  the  United  States  of  America requires
management  to make estimates and assumptions that affect the reported amounts
of  assets and liabilities and disclosure of contingent assets and liabilities
at  the  date  of the financial statements and the reported amounts of revenue
and  expenses  during  the reporting period.  Actual results could differ from
those  estimates.

Cash  and  Cash  Equivalents
All  highly  liquid  investments  with maturities of three months or less when
purchased  are  considered  to be cash equivalents.  Due to the short maturity
period  of  the  cash  equivalents,  the  carrying  value of these instruments
approximates their fair value.  Cash and cash equivalents at December 31, 1998
and  1999  include  approximately  $17,400,000 and $13,000,000 of cash held in
escrow  for  periods  of  up  to  30  days,  respectively.

Real  Estate  Inventories
Real  estate  inventories  are  stated  at  the  lower  of  cost  (specific
identification  method)  or  net realizable value.  In addition to direct land
acquisition,  land development and housing construction costs, inventory costs
include  interest,  real estate taxes and related development and construction
overhead  costs  which are capitalized in inventory during the development and
construction  periods.    Net  realizable value represents estimates, based on
management's  present plans and intentions, of sale price less development and
disposition  cost,  assuming  that  disposition occurs in the normal course of
business.

Goodwill
Goodwill  is  amortized  over  twenty  years using the straight-line method.
Accumulated  amortization  was  approximately  $1,211,800  and  $2,074,400  at
December  31,  1998  and  1999,  respectively.


Furniture  and  Equipment
Furniture  and  equipment  are stated at cost.  Depreciation is computed using
straight-line  and  accelerated methods over the estimated useful lives of the
respective  assets  ranging  from  5 to 39 years.  Accumulated depreciation is
approximately  $3,333,300  and  $3,996,200  at  December  31,  1998  and 1999,
respectively.      Repairs  and  maintenance  costs  are expensed as incurred.

Revenue  Recognition
Revenue  is  recognized  upon  a  formal  closing and as title to the property
transfers  to  the  buyer.

New  Accounting  Pronouncements
Statements  of  Financial Accounting Standard ("SFAS") No. 133, Accounting for
Derivative Instruments and Hedging Activities, and is effective for all fiscal
years  beginning after June 15, 2000.  This statement, as amended, established
accounting  and reporting standards for derivative instruments and for hedging
activities.    It  requires that an entity recognize all derivatives as either
assets  or  liabilities  in  the  statement of financial condition and measure
those  instruments at fair value.  If certain conditions are met, a derivative
may  be specifically designated as a fair value hedge, a cash flow hedge, or a
hedge  of a foreign currency exposure.  The accounting for changes in the fair
value  of a derivative (that is, gains and losses) depends on the intended use
of  the  derivative  and  the  resulting  designation.  Management has not yet
determined  the  effect,  if  any,  SFAS  No.  133  will have on the Company's
consolidated  financial  statements.

3.                    FINANCIAL  INSTRUMENTS

SFAS No. 107, Disclosure About Fair Value of Financial Instrument, defines the
fair  value  of  a financial instruments as the amount at which the instrument
could  be  exchanged  in  a current transaction between willing parties, other
than  in a forced or liquidation sale.  The following summarizes the estimated
fair  values  of  financial  instruments and the major methods and assumptions
used  in  estimating  such  amounts:

The  recorded  amounts of short-term financial instruments (primarily cash and
cash  equivalents,  retainages,  and  accounts  payable)  approximate the fair
values  due  to  the  relatively  short  period  to  maturity.

Debt  with  variable  interest  rates  is  recorded  at carrying amounts which
approximate  the  fair  value  based  on  discounted future cash flows.    The
carrying amount of senior notes payable at December 31, 1999, approximates the
fair  value    based  upon debt instruments with similar terms and conditions.

4.                  REAL  ESTATE  INVENTORIES
<TABLE>

<CAPTION>

Real  estate  inventories  at  December  31  consist  of:


<S>                                   <C>           <C>

                                              1998          1999
                                      ------------  ------------

Residential homes under construction  $ 97,679,676  $117,280,516
Land held for future development        36,649,746    49,085,157
Land under development                  45,784,467    45,712,631
Purchased developed lots                21,813,143    31,995,716
Homes held for resale                    5,193,641     4,187,270
Model homes                              7,077,171    11,734,669
                                      ------------  ------------
                                      $214,197,844  $259,995,959
                                      ============  ============
</TABLE>


The Company occasionally purchases homes from customers to facilitate the sale
of new homes.  Such homes held for resale are recorded at the lower of cost or
market.



5.                    INVESTMENTS  IN  UNCONSOLIDATED  JOINT  VENTURES

The  Company  has  entered  into  joint  ventures  with  various  real  estate
developers  and  owns  50%  or  less  in each venture.  The joint ventures are
accounted  for  using  the  equity  method.    Aggregated  condensed financial
information  for  unconsolidated  joint  ventures  is  as  follows:
<TABLE>

<CAPTION>



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

                    1997          1998          1999
             -----------  ------------  ------------

Revenue      $24,978,053  $101,829,142  $126,940,421
Expenses      23,146,934    94,867,827   117,539,265
             -----------  ------------  ------------
Net income   $ 1,831,119  $  6,961,315  $  9,401,156
             ===========  ============  ============

Assets       $43,891,845  $ 63,358,541  $ 92,882,531
Liabilities   31,043,708    48,716,614    73,817,315
             -----------  ------------  ------------
Equity       $12,848,137  $ 14,641,927  $ 19,065,216
             ===========  ============  ============
</TABLE>



At  December  31,  1998  and  1999,  assets  of  the  joint ventures consisted
primarily  of  developed lots, land under development and land held for future
development.    Revenue  consisted  primarily  of  single-family  home  and
residential  lot  sales.   Land joint ventures provided $2,843,994, $6,525,180
and  $6,022,340  in  lots to the Company in 1997, 1998 and 1999 respectively.
Investments  in land joint ventures include accounts receivable from the joint
ventures  of    $2,424,886  and  $6,957,448  in  1998  and 1999, respectively.

In  October  1997,  the  Company  entered  into  a joint venture with  another
homebuilding  company  in  Indianapolis.    This  joint  venture  provided
approximately  $825,400,  $2,866,700  and  $3,645,100  in  other income to the
Company in 1997, 1998 and 1999 respectively.  Investments in joint ventures at
December  31,  1998  and December 31,1999, includes $7,336,000 and $11,009,196
respectively,  in  notes  receivable  from  this  joint  venture.    The notes
receivable  bear  interest at the prime rate of Bank One, Indiana, N.A. (8.50%
at  December  31,  1999),  payable  quarterly,  and  they  mature  in  2003.
6.                    CREDIT  ARRANGEMENTS
<TABLE>

<CAPTION>

Notes  payable  consists  of  the  following  at  December  31:


<S>                                                                     <C>           <C>

                                                                                1998          1999
Line of credit with banks, maximum $100,000,000, with interest payable
on funds committed for fixed periods at LIBOR (6.46% at December 31,
1999) plus 1.3% through 1.6% and on floating funds at the banks' prime
rate (8.50% at December 31, 1999) maturing in March 2002.               $ 33,891,000  $ 56,000,000
Senior notes payable, due December 2004 with annual principal
payments of $2,777,777, and  quarterly interest payments at 7.625%.       16,666,666    13,888,888
Senior notes payable, due June 11, 2008 with annual principal payments
of $8,333,334 beginning June 2003, and quarterly interest payments at
7.75%.                                                                    50,000,000    50,000,000
Various notes payable collateralized by land, with periodic principal
payments, maturing  through November 2000, and bearing fixed and
variable interest at rates ranging from 8.25% to prime plus 1%.              665,289        70,200
                                                                        $101,222,955  $119,959,088
                                                                        ============  ============
</TABLE>


The  senior  notes  and  line  of  credit agreements require a minimum current
ratio,  a  minimum  fixed  charge  coverage  ratio, a maximum ratio of debt to
tangible  capital base, a maximum ratio of land to equity, and a maximum ratio
of  debt  to a borrowing base derived from inventory levels.  The senior  note
due  2004 requires a pre-payment premium  in the event of early extinguishment
of  the  debt.    Additionally,  both  credit  agreements  limit investment in
unconsolidated  joint  ventures,    payments  of  cash  dividends, and require
express  written  consent  of  the  lenders  for  certain  transactions.

Interest  capitalized  during  real  estate  development  and construction was
$3,925,100, $4,704,200, and $7,591,000 for 1997, 1998, and 1999, respectively.

Interest  paid,  including  amounts capitalized, was approximately $4,798,000,
$6,053,000  and  $9,846,000  in  1997,  1998,  and  1999,  respectively.   The
weighted  average interest rate on borrowings outstanding was 7.8% at December
31,  1999.
<TABLE>

<CAPTION>

Scheduled  maturities  of  notes  payable  for  each  of  the  five  years and
thereafter  as  of  December  31,  1999  are  as  follows:


<S>         <C>

2000        $  2,847,978
2001           2,777,778
2002          58,777,778
2003           2,777,777
2004          11,111,111
Thereafter    41,666,666
            ------------

            $119,959,088
            ============
</TABLE>


7.                  SHAREHOLDERS'  EQUITY

The  Company  has authorized 10,000,000 preferred shares which remain unissued
at  December  31,  1999.    The  Board of Directors of the Company has not yet
determined the preferences, qualifications, relative voting or other rights of
the  authorized  preferred  shares.

The Company issued 62,276 and 311,938 common shares to acquire homebuilders in
June  1997  and  May  1998,  respectively.

On  October  7, 1999, Crossmann's Board of Directors authorized the repurchase
of  up  to  15%  of its outstanding shares (1,740,357 shares out of 11,602,382
shares  then outstanding).    As of December 31, 1999, 182,500 shares had been
repurchased  pursuant  to this plan, at an average price of  $16.01 per share.

The  Company  has  incentive  share  option  plans for employees and directors
pursuant  to  which    937,500  common  shares are reserved.  The options were
issued  at  market  prices on the grant date,  became exercisable on the grant
date  or  in  some cases three years from the grant date, and expire ten years
after  the  grant  date.    Details of stock options are as follows.  The 1997
amounts    have been adjusted to reflect a three-for-two stock split effective
August  18,  1997.   As of December 31, 1999, options outstanding had exercise
prices  between $5.17 and $30.38 and a weighted average remaining  contractual
life  of  6.8  years.
<TABLE>

<CAPTION>

                                                             1997                      1998                    1999


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

                             Weighted Average Exercise Price             Weighted Average Exercise Price


                   Shares                                      Shares                                      Shares
Beginning Balance  270,450   $                           7.70  377,700   $                           9.96  501,630
Options granted    139,500                              13.59  206,250                              25.22   98,970
Options exercised  (24,750)                              5.19  (80,720)                              9.14  (58,601)
Options forfeited   (7,500)                             11.83   (1,600)                             22.63  (75,250)
                   --------  --------------------------------  --------  --------------------------------  --------
Ending Balance     377,700   $                           9.96  501,630   $                          16.33  466,749
                   ========  ================================  ========  ================================  ========
Exercisable        377,700   $                           9.96  501,630   $                          16.33  466,749
                   ========  ================================  ========  ================================  ========


<S>                <C>

                   Weighted Average Exercise Price



Beginning Balance  $                          16.33
Options granted                               24.92
Options exercised                           11.9749
Options forfeited                             26.65
                   --------------------------------
Ending Balance     $                          13.34
                   ================================
Exercisable        $                          13.34
                   ================================
</TABLE>


The  Company  applies  APB  Opinion  No.  25,  Accounting  for Stock Issued to
Employees, and related Interpretations in accounting for the option plans.  No
compensation  cost  has been recognized for the plans because the stock option
price is equal to fair value at the grant date.  Had compensation cost for the
plans  been  determined  based on the fair value at the grant dates for awards
under  the  plan  consistent  with  the method of SFAS No. 123, Accounting for
Stock-Based  Compensation,  the Company's net income and basic and diluted net
income  per  share  for the years ended December 31, 1997, 1998 and 1999 would
have  decreased  to  the  pro  forma  amounts  indicated  below:
<TABLE>

<CAPTION>



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


                                      1997         1998         1999
                               -----------  -----------  -----------
Net income:
      As reported              $20,005,786  $29,871,736  $39,737,112
      Pro forma                 19,512,261   28,519,836   39,176,859
Basic net income per share:
      As reported                     2.05         2.63         3.44
      Pro forma                       2.00         2.51         3.39
Diluted net income per share:
      As reported                     2.02         2.57         3.40
      Pro forma                       1.97         2.46         3.35
</TABLE>


The  fair  value of the option grants are estimated on the date of grant using
an  option  pricing  model with the following assumptions:  no dividend yield,
risk-free  interest  rates  of  4.51%  to  7.13%,  volatility of  38 to 42 and
expected  lives ranging from five to ten years.  The pro forma amounts are not
representative  of  the  effects  on  reported  net  income  for future years.

In  1997,  the Company adopted SFAS No. 128 and, accordingly, the consolidated
statement  of  income  reflect  diluted  as well as basic net income per share
amounts.    The  following  is a reconciliation of the weighted average common
shares  for  the  basic  and  diluted  net  income  per  share  computations:

<TABLE>

<CAPTION>



                  FOR  THE  YEARS  ENDED  DECEMBER  31,


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

                                       1997        1998        1999
                                  ---------  ----------  ----------
Weighted average common shares    9,758,678  11,341,645  11,553,288
Dilutive effect of stock options    168,804     266,299     145,191
                                  ---------  ----------  ----------
Weighted average common shares
   and incremental shares         9,927,482  11,607,944  11,698,479
                                  =========  ==========  ==========
</TABLE>



8.                    INCOME  TAXES
<TABLE>

<CAPTION>

The  reconciliation  of  income taxes computed at the U.S. federal statutory tax rate
to  income  tax  expense  for  the  years  ended December 31, 1997, 1998 and 1999 is:


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

                                                       1997         1998         1999
                                                -----------  -----------  -----------

Tax at U.S. statutory rate                      $10,785,504  $17,362,105  $22,992,908
State income taxes, net of federal tax benefit    2,607,843    2,372,173    3,054,002
                                                $13,393,347  $19,734,278  $25,956,910
                                                ===========  ===========  ===========
</TABLE>



<TABLE>

<CAPTION>

The  following  is  a  summary  of  the components of the provision for income
taxes:


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

                             1997          1998          1999
                      ------------  ------------  -----------
Current tax expense:
   Federal            $10,842,305   $16,218,343   $21,827,556
   State                2,621,472     3,818,123     4,129,354
                      ------------  ------------  -----------
                       13,463,777    20,036,466    25,956,910
Deferred tax benefit      (70,430)     (302,188)          -0-
                      ------------  ------------  -----------
                      $13,393,347   $19,734,278   $25,956,910
                      ============  ============  ===========
</TABLE>


Income  taxes  paid were $12,514,000, $14,860,000 and $26,297,000 during 1997,
1998  and  1999,  respectively.

The  net deferred tax liability of approximately $444,000 at December 31, 1999
and  1998  consists  primarily  of  temporary  basis  differences  for tax and
financial  reporting  resulting  from  acquisitions  and  warranty  expense.

9.                    RELATED  PARTY  TRANSACTIONS

Office    space at the Company's headquarters is leased from a related party.
During  1997,  1998  and  1999  approximately $292,800, $294,600 and $382,800,
respectively,  in  rental  payments  were  made  to  related  parties.

10.                  LEASES

The  Company  leases office and warehouse space, vehicles and office equipment
pursuant  to  operating  lease  agreements  expiring  on various dates through
October  2004.    Rent  expense  was  approximately  $510,200,  $603,600  and
$1,018,500  for 1997, 1998 and 1999, respectively.  Annual minimum payments to
be  made  to  a  related  party  incorporated  in the amounts below range from
approximately  $440,700  in  2000  to  $195,400  in  2004.
<TABLE>

<CAPTION>

Annual  minimum  operating  lease  payments due as of December 31, 1999 are as
follows:


<S>   <C>

2000  $1,194,610
2001     844,314
2002     632,384
2003     575,691
2004     237,437
      ----------
      $3,484,436
      ==========
</TABLE>


11.                    EMPLOYEE  BENEFITS

The  Company's    defined  contribution savings plan covers substantially all
employees  of   the Company.   Participants are allowed to make nonforfeitable
contributions up to limits established by the Internal Revenue Code.  The plan
also  permits  investments  by  employees  in the Company's common shares.  In
1997,  1998  and  1999  the  Company  matched  in  cash 50% of the first 6% of
compensation  contributed by  each participant, totaling $142,500 and $215,900
and  $331,600  respectively.  On December 31, 1997, 1998 and 1999, the Company
declared  a  discretionary  profit  sharing  contribution  of    approximately
$509,000,  $773,700 and $871,300 respectively, payable in the Company's common
shares.  These contributions were the maximum amount deductible by the Company
under the rules set forth  in section 404(a)(3) of  the Internal Revenue Code.



<TABLE>

<CAPTION>



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

                                1st Quarter   2nd Quarter   3rd Quarter   4th Quarter
                               ------------  ------------  ------------  ------------
1999:
Net Sales                      $ 90,416,073  $136,241,679  $170,990,809  $211,670,784
Gross Profit                     18,099,783    27,920,466    35,377,892    42,835,046
Income from operations            6,633,478    13,500,642    19,283,114    22,805,835
Net income                        4,034,322     8,838,252    12,641,543    14,222,995
Net income per share, basic             .35           .76          1.09          1.24
Net income per share, diluted           .34           .75          1.09          1.23

1998:
Net Sales                      $ 56,323,242  $ 91,226,487  $116,816,658  $157,559,355
Gross Profit                     11,795,691    19,054,977    25,199,301    33,755,892
Income from operations            3,937,239     8,178,498    13,520,614    18,420,077
Net income                        2,549,201     5,302,589     9,854,314    12,165,650
Net income per share, basic             .23           .47           .86          1.06
Net income per share, diluted           .22           .46           .85          1.04
<FN>

Note:  Earnings  per  share  are  computed independently for each quarter presented.
Therefore,  the  sum  of quarterly per  share amounts may not equal the total for the
year.
</TABLE>



13.            COMMITMENTS  AND  CONTINGENCIES

To  assure  the  future  availability of various developed lots, in the normal
course  of  business,  the Company has contracted to purchase developed lots.
Total  commitments  for  these  purchases  were approximately $70.3 million at
December  31,  1999.    The  purchase  of  these  lots  is  subject to various
conditions  imposed  on  both  the  sellers  and  the  Company.

The  Company from time to time is involved in routine litigation incidental to
its  business.    The  Company does not believe that any liabilities resulting
from  litigation  to  which it is a party will materially affect the Company's
financial  position  and  results  of  operations.



ITEM  9.    CHANGES  IN  AND  DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL  DISCLOSURE
None.







                                   PART III

ITEM  10.    DIRECTORS  AND  EXECUTIVE  OFFICERS  OF  THE  COMPANY

The  information  required by this Item is contained in the sections captioned
"Election  of  Directors"  and  "Section  16(A) Beneficial Ownership Reporting
Compliance"  of  the  Company's  Proxy  Statement  for  the  Annual Meeting of
Stockholders  to  be  held  on  May  23,  2000 (the "Proxy Statement"), and is
incorporated  herein  by  reference.    Information  with respect to Executive
Officers  of the Company is set forth under the caption "Executive Officers of
the  Registrant"  in  Part  I,  Item  1  of  this  report.


ITEM  11.    EXECUTIVE  COMPENSATION

The  information  required  by this Item is contained in the section captioned
"Executive  Compensation" of the Company's Proxy Statement and is incorporated
herein  by  reference.


ITEM  12.    SECURITY  OWNERSHIP  OF  CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The  information  required  by this Item is contained in the section captioned
"Security  Ownership  of  Certain  Beneficial  Owners  and  Management" of the
Company's  Proxy  Statement  and  is  incorporated  herein  by  reference.


ITEM  13.    CERTAIN  RELATIONSHIPS  AND  RELATED  TRANSACTIONS

The  information  required  by this Item is contained in the section captioned
"Certain  Transactions"  of  the Company's Proxy Statement and is incorporated
herein  by  reference.



                                   PART IV

ITEM  14.    EXHIBITS,  FINANCIAL  STATEMENT SCHEDULES AND REPORTS ON FORM 8-K

(A)  DOCUMENTS  FILED  WITH  THIS REPORT.  See Index to Consolidated Financial
Statements included in this report.         See Item 14(d) for an index of the
supplementary  financial  statement  schedule  included  in  this  report.


(B)  REPORTS  ON FORM 8-K.  On October 7, 1999, Crossmann's Board of Directors
authorized  the  repurchase of up to 15% of its outstanding shares.  Notice of
this  repurchase  plan  was  reported  on a Form 8-K filed on October 8, 1999.

<TABLE>

<CAPTION>

(C)  EXHIBITS.  There are included in this report or incorporated by reference the following
exhibits.


<S>      <C>

Exhibit
Number   Description of Exhibit
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.)
10.1     1993 Outside Director Stock Option Plan.  (Incorporated by reference to Exhibit
         10.2 to Form S-1 Registration Statement No. 33-68396.)
10.2     1993 Employee Stock Option Plan.  (Incorporated by reference to Exhibit 10.3 to
         Form S-1 Registration Statement No. 33-68396.)
10.3     Partnership Agreement of Mark Anthony Partnership, dated April 17, 1991.
         (Incorporated by reference to Exhibit 10.6 to Form S-1 Registration Statement No.
                                                                                  33-68396.)
10.4     Non-standardized Joinder Agreement for McCready and Keene, Inc. 401(k) Basic
         Regional Prototype Plan (with Revised Options) for Crossmann Communities, Inc.
         (Incorporated by reference to Exhibit 10.26 to Form 10-Q dated May 10, 1995.)
10.5     McCready and Keene, Inc. 401(k) Basic Regional Prototype Plan Basic Plan
         Document #03.  (Incorporated by reference to Exhibit 10.27 to Form 10-Q dated
         May 10, 1995.)
10.6     Trust Agreement for Crossmann Communities, Inc. 401(k) Profit Sharing Plan, by
         and between Crossmann Communities, Inc. and Richard H. Crosser, John
         Scheumann, and Jennifer Holihen, Trustees.  (Incorporated by reference to Exhibit
         10.28 to Form 10-Q dated May 10, 1995.)
10.7     Note Agreement dated as of December 19, 1995, $25,000,000 7.625% Senior Notes
         due December 19, 2004, by Crossmann Communities, Inc., et al.  (Incorporated by
         reference to Exhibit 10.37 to Form 10-K dated March 20, 1996.)
10.8     7.625% Senior Note due December 19, 2004, issued to Combined Insurance
         Company of America by Crossmann Communities, Inc. et al.  (Incorporated by
         reference to Exhibit 10.38 to Form 10-K dated March 20, 1996.)
10.9     7.625% Senior Note due December 19, 2004, issued to The Minnesota Mutual Life
         Insurance Company by Crossmann Communities, Inc. et al.  (Incorporated by
         reference to Exhibit 10.39 to Form 10-K dated March 20, 1996.)
10.10    Employee Stock Option Agreement, dated March 13, 1996 by and between
         Crossmann Communities, Inc. and Jennifer A. Holihen.  (Incorporated by reference
         to Exhibit 10.47 to Form 10-K dated March 24, 1998.)
10.11    Employee Stock Option Agreement, dated February 18, 1997 by and between
         Crossmann Communities, Inc. and Jennifer A. Holihen.  (Incorporated by reference
         to Exhibit 10.48 to Form 10-K dated March 24, 1998.)
10.12    Amended and Restated Operating Agreement for Trinity Homes, LLC dated October
         17, 1997, by and among Crossmann Communities, Inc., Trinity Homes, Inc., and
         Pyramid Mortgage Co., Inc.  (Incorporated by reference to Exhibit 10.50to Form 10-
         K dated March 24, 1998.)
10.13    Agreement and Plan of Merger, dated May 29, 1998 by and among Crossmann
         Communities, Inc., Crossmann Communities of North Carolina, Inc., Pinehurst
         Builders, Inc., Buck Creek Development, Inc., CTS Communications, Inc., Beach
         Vacations, Inc., James T. Callihan, Ralph R. Teal, Jr., Jeffrey H. Skelley, and H.
         Gilford Edwards.  (Incorporated reference to Exhibit 10.49 to Form 10-Q dated
         August 14, 1998.)
10.14    Purchase agreement dated May 29,1998, by and between Crossmann Communities
         of North Carolina, Inc., True Blue Development, LLC, and James T. Callihan,
         Ralph R. Teal, Jr., Jeffrey H. Skelley, Charles D. Floyd and Ralph Jones.
         (Incorporated by reference to Exhibit 10.50 to Form 10-Q dated August 14, 1998.)
10.15    Agreement and Plan of Merger, dated May 29, 1998, by and among Crossmann
         Communities, Inc., Crossmann Communities of North Carolina, Inc., River Oaks
         Golf Development Corporation and James T. Callihan, Ralph R. Teal, Jr., Jeffrey
         H. Skelley, Charles D. Floyd and Ralph C. Jones.  (Incorporated by reference to
         Exhibit 10.51 to Form 10-Q dated August 14, 1998.)
10.16    Employee Stock Option Agreement, dated March 5, 1998 by and between
         Crossmann Communities, Inc. and Jennifer A. Holihen.  (Incorporated by reference
         to Exhibit 10.24 to Form 10-K dated March 23, 1999.)
10.17    Director Stock Option Agreement, dated March 5, 1998 by and between Crossmann
         Communities, Inc. and James C. Shook.  (Incorporated by reference to Exhibit 10.25
         to Form 10-K dated March 23, 1999.)
10.18    Director Stock Option Agreement, dated March 5, 1998 by and between Crossmann
         Communities, Inc. and Larry S. Wechter.  (Incorporated by reference to Exhibit
         1026 to Form 10-K dated March 23, 1999.)
10.19    Director Stock Option Agreement, dated January 4, 1999 by and between Crossmann
         Communities, Inc. and James C. Shook.
10.20    Director Stock Option Agreement, dated January 4, 1999 by and between Crossmann
         Communities, Inc. and Larry S. Wechter.
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 references as Exhibit
         19.1 to Form 10-Q filed with the Securities and Exchange Commission August 12,
                                                                                      1994.)
21.1     Amended  subsidiaries of the registrant.
23.1     Consent of Deloitte & Touche LLP.
27.1     Financial Data Schedule for the year ended December 31, 1999.
       </TABLE>





                                  SIGNATURES



     Pursuant  to  the  requirements  of Section 12 or 15(d) of the Securities
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.


                              By  /s/  John  B.  Scheumann
                                  John  B.  Scheumann
                                  Chairman  and  Chief  Executive  Officer




Dated:  March  30,  2000

<TABLE>

<CAPTION>

     Pursuant  to  the  requirements of the Securities Exchange Act of 1934, this report
has  been  signed  below by the following persons on behalf of the registrant and in the
capacities  on  the  dates  indicated.


<S>                      <C>                                              <C>


SIGNATURE                TITLE                                            DATE
-----------------------  -----------------------------------------------  --------------
/S/ JOHN B. SCHEUMANN    CHAIRMAN OF THE BOARD OF DIRECTORS;              MARCH 30, 2000
-----------------------
JOHN B. SCHEUMANN        CHIEF EXECUTIVE OFFICER
/S/ RICHARD H. CROSSER   DIRECTOR; PRESIDENT AND CHIEF OPERATING OFFICER  MARCH 30, 2000
-----------------------
RICHARD H. CROSSER
/S/ JENNIFER A. HOLIHEN  DIRECTOR; CHIEF FINANCIAL OFFICER;               MARCH 30, 2000
-----------------------
JENNIFER A. HOLIHEN      TREASURER; SECRETARY
/S/ JAMES C. SHOOK       DIRECTOR                                         MARCH 30, 2000
-----------------------
JAMES C. SHOOK
/S/ LARRY S. WECHTER     DIRECTOR                                         MARCH 30, 2000
-----------------------
LARRY S. WECHTER
</TABLE>



EXHIBIT  10.23



                         CROSSMANN COMMUNITIES,  INC.

                  OUTSIDE DIRECTOR STOCK OPTION AGREEMENT


     THIS  AGREEMENT  made  this  4th  day  of  January,  1999, by and between
Crossmann  Communities, Inc., an Indiana corporation (the "Company") and James
C.  Shook  (the "Optionee"), pursuant to the terms, conditions and limitations
contained  in  the  Outside  Director Stock Option Plan,  as it may be amended
from  time  to time hereafter (the "Plan") the terms of which are incorporated
into  and  made  a  part  of  this  Agreement;

     WHEREAS,  the Board has determined that it is in the best interest of the
Company  and  appropriate to the stated purposes of the Plan, that the Company
grant  to  the  Optionee  an  option to purchase shares of Common Stock of the
Company  pursuant  to  the terms and conditions of the Plan and this Agreement
and  on January 4, 1999, the Board granted such an option to the Optionee (the
"Grant  Date"),

     NOW,  THEREFORE, the Company and the Optionee do hereby agree as follows:

     1.      Grant of Option.  The Company hereby grants to the Optionee the
right  and  option to purchase, pursuant to the terms and conditions contained
herein  and  in  the  Plan,  all  or  any part of an aggregate of one thousand
(1,000)  shares  of  the  Common  Stock  of  the  Company  (the  "Option").

     2.        Option Price.  The Option price hereunder is $25.00/per share
(the "Option Price") which Option Price is equal to one hundred percent (100%)
of  the  fair  market  value  of the Common Stock on the Grant Date under this
Agreement,  as  determined  under  the  terms  of  the  Plan.

     3.      Exercise of Option.  The Option shall be exercisable as of  the
Grant  Date  and shall continue to be exercisable subject to the provisions of
Section  4,  6  and  7,  until  the  tenth  anniversary of the Grant Date (the
"Expiration  Date").

          (a)          Method of Exercise.  The Option shall be exercised by
written  notice,  which  shall:
                    (i)         state the election to exercise the Option, the
number  of  shares in respect of which it is being exercised, the person(s) in
whose  name(s)  the  stock  certificate(s)  for  such  shares  is  (are) to be
registered,  including  pertinent  address(es)  and Social Security Number(s);
                    (ii)       contain such representations and agreements, if
any,  as  may  be  required  by the Company's counsel relative to the holder's
investment  intent  regarding  such  shares;

                    (iii)          be  signed  by  the  Optionee;  and

                    (iv)          be  in writing and delivered in person or by
certified  mail  to  the  Chairman  of  the  Board  of  the  Company.

          The  Option  may not be exercised if the issuance of the shares upon
such  exercise could constitute a violation of any applicable Federal or state
securities  or  other law or valid regulation.  As a condition to his exercise
of  the  Option,  the  Company may require the person exercising the Option to
make  any  representation or warranty to the Company as may be required by any
applicable  law  or  regulation.

          (b)          Payment Upon Exercise of Option.  Payment of the full
Option Price for shares upon which the Option is exercised shall accompany the
written  notice  of  exercise  described above.  The Company shall cause to be
issued  and  delivered  to  the  Optionee the certificate(s) representing such
shares  as soon as practicable following the receipt of the notice and payment
described  above.

          (c)         Limitation on Exercise of Option.  Notwithstanding any
other  provision  of this Agreement to the contrary, the aggregate fair market
value  (determined  as  of  the Grant Date) of the Common Stock of the Company
with  respect to which the Option is exercisable for the first time during any
calendar year, under all such incentive stock option plans (as defined in Code
Section  422A)  of the Company and any parent or subsidiary corporations shall
not  exceed  One  Hundred  Thousand  Dollars  ($100,000.00).

          (d)       No Obligation to Exercise Option.  This grant of options
shall  impose  no  obligation  upon the Optionee to exercise any such Options.

     4.          Nontransferability  of  Option.    The  Option shall not be
transferable  or assignable by the Optionee.  The Option shall be exercisable,
during  the  Optionee's lifetime, only by him or her.  The Option shall not be
pledged  or  hypothecated  in  any way, and shall not be subject to execution,
attachment  or  similar  process.  Any attempted transfer, assignment, pledge,
hypothecation  or  other  disposition of the Option contrary to the provisions
hereof,  and  the levy of any process upon the Option, shall be null, void and
without  effect.

     5.     Termination of Directorship.   In the event Optionee shall cease
to  serve  as  an  Outside Director of the Company, all options granted to the
Optionee  under  this  Agreement  shall  terminate  immediately  as  to  the
unexercised  portion  thereof.  In the event of the death of an Optionee while
serving  as  an  Outside  Director  of  the  Company,  the Optionee's personal
representative shall have the right subject to Section 3 of this Agreement and
the  Plan,  to exercise any and all Options which could have been exercised on
the  date  of  death, at any time within twelve months from the date of death.

     6.          Effect  of  Amendment, Suspension or Termination of Existing
Options.   No amendment, suspension or termination of the Plan shall, without
the  Optionee's  consent,  alter or impair any of the rights or obligations of
the Company or the Optionee with respect to the Option granted under the terms
of  this  Agreement.

     7.     Restrictions on Issuing Shares.   The Company's shares shall not
be issued pursuant to the exercise of the Option unless the transferability of
the  shares so issued and/or the actual issuance of the shares comply with all
relevant provisions of law, including but not limited to, the (i) limitations,
if  any, imposed by the Sate of Indiana, (ii) restrictions, if any, imposed by
the  Securities  Act of 1933, as amended, the Securities Exchange Act of 1934,
as  amended,  and  the  rules and regulations promulgated by the United States
Securities  and  Exchange Commission thereunder, and (iii) requirements of any
stock  exchange  upon  which  the  shares  may  then  be  listed.   The Inside
Directors,  shall,  in  its sole discretion, determine if such restrictions or
such  issuance  of  shares  so  complies  with all relevant provisions of law.

(a)       Withholding of Taxes.  Shares shall not be issued upon exercise of
the  Option  unless  and  until  withholding tax, if any, or other withholding
liabilities,  if  any, imposed by any governmental entity have, in the opinion
of  the  Inside  Directors, been satisfied or provision for their satisfaction
has  been  made.

(b)     Other Restrictions.  The Inside Directors may at the time shares are
actually  issued  pursuant  to  the exercise of the Option, place such further
restrictions on the transferability of any shares of Common Stock to be issued
to  the  Optionee  upon  the  exercise of the Option as the Board, in its sole
discretion,  determines  to  be  reasonable,  appropriate  or  necessary.

(c)          No  Rights  Vested  as  a Shareholder.  The Optionee and/or his
successor in interest shall not have any of the rights of a shareholder of the
Company  by  reason  of the grant of the Option until such Option is exercised
and  optioned  shares  are  issued  pursuant  to  such  Option.

     8.          Adjustments.  In the event of any Company recapitalization,
dissolution,  liquidation  or  reorganization, the adjustments described under
the  terms  of  the  Plan  shall  be  applied.

     9.      Acknowledgment.  The Optionee acknowledges receipt of a copy of
the  Plan, a copy of which is attached hereto, and represents that Optionee is
familiar with the terms and provisions thereof, and hereby accepts this Option
subject  to  all  the terms and provisions thereof.  Optionee hereby agrees to
accept  as  binding,  conclusive and final all decisions or interpretations of
the  Board  upon  any  questions  arising  under  the  Plan.

     IN  WITNESS  WHEREOF,  the Company, by its authorized representative, and
the Optionee have entered into this Agreement on the date first written above.

CROSSMANN  COMMUNITIES,  INC.:                    OPTIONEE:


By:  /s/Richard  H.  Crosser,  President                 /s/James C. Shook


Witness:/s/  Judy  Swihart




EXHIBIT  10.24



                         CROSSMANN COMMUNITIES,  INC.

                  OUTSIDE DIRECTOR STOCK OPTION AGREEMENT


     THIS  AGREEMENT  made  this  4th  day  of  January,  1999, by and between
Crossmann  Communities, Inc., an Indiana corporation (the "Company") and Larry
S.  Wechter    (the  "Optionee"),  pursuant  to  the  terms,  conditions  and
limitations contained in the Outside Director Stock Option Plan,  as it may be
amended  from  time  to  time  hereafter  (the  "Plan") the terms of which are
incorporated  into  and  made  a  part  of  this  Agreement;

     WHEREAS,  the Board has determined that it is in the best interest of the
Company  and  appropriate to the stated purposes of the Plan, that the Company
grant  to  the  Optionee  an  option to purchase shares of Common Stock of the
Company  pursuant  to  the terms and conditions of the Plan and this Agreement
and  on January 4, 1999, the Board granted such an option to the Optionee (the
"Grant  Date"),

     NOW,  THEREFORE, the Company and the Optionee do hereby agree as follows:

     1.      Grant of Option.  The Company hereby grants to the Optionee the
right  and  option to purchase, pursuant to the terms and conditions contained
herein  and  in  the  Plan,  all  or  any part of an aggregate of one thousand
(1,000)  shares  of  the  Common  Stock  of  the  Company  (the  "Option").

     2.        Option Price.  The Option price hereunder is $25.00/per share
(the "Option Price") which Option Price is equal to one hundred percent (100%)
of  the  fair  market  value  of the Common Stock on the Grant Date under this
Agreement,  as  determined  under  the  terms  of  the  Plan.

     3.      Exercise of Option.  The Option shall be exercisable as of  the
Grant  Date  and shall continue to be exercisable subject to the provisions of
Section  4,  6  and  7,  until  the  tenth  anniversary of the Grant Date (the
"Expiration  Date").

          (a)          Method of Exercise.  The Option shall be exercised by
written  notice,  which  shall:
                    (i)         state the election to exercise the Option, the
number  of  shares in respect of which it is being exercised, the person(s) in
whose  name(s)  the  stock  certificate(s)  for  such  shares  is  (are) to be
registered,  including  pertinent  address(es)  and Social Security Number(s);
                    (ii)       contain such representations and agreements, if
any,  as  may  be  required  by the Company's counsel relative to the holder's
investment  intent  regarding  such  shares;

                    (iii)          be  signed  by  the  Optionee;  and

                    (iv)          be  in writing and delivered in person or by
certified  mail  to  the  Chairman  of  the  Board  of  the  Company.

          The  Option  may not be exercised if the issuance of the shares upon
such  exercise could constitute a violation of any applicable Federal or state
securities  or  other law or valid regulation.  As a condition to his exercise
of  the  Option,  the  Company may require the person exercising the Option to
make  any  representation or warranty to the Company as may be required by any
applicable  law  or  regulation.

          (b)          Payment Upon Exercise of Option.  Payment of the full
Option Price for shares upon which the Option is exercised shall accompany the
written  notice  of  exercise  described above.  The Company shall cause to be
issued  and  delivered  to  the  Optionee the certificate(s) representing such
shares  as soon as practicable following the receipt of the notice and payment
described  above.

          (c)         Limitation on Exercise of Option.  Notwithstanding any
other  provision  of this Agreement to the contrary, the aggregate fair market
value  (determined  as  of  the Grant Date) of the Common Stock of the Company
with  respect to which the Option is exercisable for the first time during any
calendar year, under all such incentive stock option plans (as defined in Code
Section  422A)  of the Company and any parent or subsidiary corporations shall
not  exceed  One  Hundred  Thousand  Dollars  ($100,000.00).

          (d)       No Obligation to Exercise Option.  This grant of options
shall  impose  no  obligation  upon the Optionee to exercise any such Options.

     4.          Nontransferability  of  Option.    The  Option shall not be
transferable  or assignable by the Optionee.  The Option shall be exercisable,
during  the  Optionee's lifetime, only by him or her.  The Option shall not be
pledged  or  hypothecated  in  any way, and shall not be subject to execution,
attachment  or  similar  process.  Any attempted transfer, assignment, pledge,
hypothecation  or  other  disposition of the Option contrary to the provisions
hereof,  and  the levy of any process upon the Option, shall be null, void and
without  effect.

     5.     Termination of Directorship.   In the event Optionee shall cease
to  serve  as  an  Outside Director of the Company, all options granted to the
Optionee  under  this  Agreement  shall  terminate  immediately  as  to  the
unexercised  portion  thereof.  In the event of the death of an Optionee while
serving  as  an  Outside  Director  of  the  Company,  the Optionee's personal
representative shall have the right subject to Section 3 of this Agreement and
the  Plan,  to exercise any and all Options which could have been exercised on
the  date  of  death, at any time within twelve months from the date of death.

     6.          Effect  of  Amendment, Suspension or Termination of Existing
Options.   No amendment, suspension or termination of the Plan shall, without
the  Optionee's  consent,  alter or impair any of the rights or obligations of
the Company or the Optionee with respect to the Option granted under the terms
of  this  Agreement.

     7.     Restrictions on Issuing Shares.   The Company's shares shall not
be issued pursuant to the exercise of the Option unless the transferability of
the  shares so issued and/or the actual issuance of the shares comply with all
relevant provisions of law, including but not limited to, the (i) limitations,
if  any, imposed by the Sate of Indiana, (ii) restrictions, if any, imposed by
the  Securities  Act of 1933, as amended, the Securities Exchange Act of 1934,
as  amended,  and  the  rules and regulations promulgated by the United States
Securities  and  Exchange Commission thereunder, and (iii) requirements of any
stock  exchange  upon  which  the  shares  may  then  be  listed.   The Inside
Directors,  shall,  in  its sole discretion, determine if such restrictions or
such  issuance  of  shares  so  complies  with all relevant provisions of law.

(a)       Withholding of Taxes.  Shares shall not be issued upon exercise of
the  Option  unless  and  until  withholding tax, if any, or other withholding
liabilities,  if  any, imposed by any governmental entity have, in the opinion
of  the  Inside  Directors, been satisfied or provision for their satisfaction
has  been  made.
(b)     Other Restrictions.  The Inside Directors may at the time shares are
actually  issued  pursuant  to  the exercise of the Option, place such further
restrictions on the transferability of any shares of Common Stock to be issued
to  the  Optionee  upon  the  exercise of the Option as the Board, in its sole
discretion,  determines  to  be  reasonable,  appropriate  or  necessary.

(c)          No  Rights  Vested  as  a Shareholder.  The Optionee and/or his
successor in interest shall not have any of the rights of a shareholder of the
Company  by  reason  of the grant of the Option until such Option is exercised
and  optioned  shares  are  issued  pursuant  to  such  Option.

     8.          Adjustments.  In the event of any Company recapitalization,
dissolution,  liquidation  or  reorganization, the adjustments described under
the  terms  of  the  Plan  shall  be  applied.

     9.      Acknowledgment.  The Optionee acknowledges receipt of a copy of
the  Plan, a copy of which is attached hereto, and represents that Optionee is
familiar with the terms and provisions thereof, and hereby accepts this Option
subject  to  all  the terms and provisions thereof.  Optionee hereby agrees to
accept  as  binding,  conclusive and final all decisions or interpretations of
the  Board  upon  any  questions  arising  under  the  Plan.

     IN  WITNESS  WHEREOF,  the Company, by its authorized representative, and
the Optionee have entered into this Agreement on the date first written above.

CROSSMANN  COMMUNITIES,  INC.:                              OPTIONEE:


By:      /s/Richard H. Crosser, President                /s/James C. Shook


Witness:    /s/  Judy  Swihart






EXHIBIT  21.1  AMENDED  SUBSIDIARIES  OF  THE  REGISTRANT


1.          abMerit  Realty,  Inc.
2.          abCrossmann  Communities  of  Ohio,  Inc
3.          abDeluxe  Homes  of  Lafayette,  Inc.
4.          abCrossmann  Management,  Inc.
5.          abDeluxe  Aviation,  Inc.
6.          abCrossmann  Investments,  Inc.
7.          abCrossmann  Mortgage  Corp.
8.          abCutter  Homes,  Ltd.
9.          abCrossmann  Communities  of  Tennessee,  LLC
10.          abCrossmann  Communities  of  North  Carolina,  Inc.
11.          abPinehurst  Builders,  LLC


































EXHIBIT  23.1


INDEPENDENT  AUDITORS'  CONSENT

We  consent  to  the incorporation by reference in Registration Statement Nos.
33-94568,  333-2626  and  333-4980on Forms S-8 and Registration Statement Nos.
333-35509  and  333-63059  on Forms S-3 each of Crossmann Communities, Inc. of
our  report  dated  February  25, 2000, appearing in the Annual Report on Form
10-K  of  Crossmann  Communities,  Inc.  for the year ended December 31, 1999.




DELOITTE  &  TOUCHE  LLP
Indianapolis,  Indiana
March  29,  2000