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,  1994

[      ]  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)
<TABLE>

<CAPTION>



<S>                              <C>

INDIANA                                                    35-1880120
                                 ------------------------------------
State or other jurisdiction of   (I.R.S. Employer Identification No.)
 incorporation)
-------------------------------                                      
</TABLE>



                          9202 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 23, 1999 was approximately $245,305,155.  As of March
23,  1999,  there  were  11,543,772 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  1999  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; in 1993, the Company began
expanding  operations  to  other  markets  in  the  Midwest  and  Southeast.
Crossmann's  homes  are  targeted  primarily  to entry-level and first move-up
buyers.    They  range  in  price  from approximately $70,000 to approximately
$150,000;  the  average  size  of one of Crossmann's new homes is 1,400 square
feet,  and  the  average  selling  price  in  1998 was approximately $113,600.

     The  Company  completed  its initial public offering of shares five years
ago,  to  finance  its  expanding  business.    Today  the Company operates in
thirteen  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;
In South Carolina:  Myrtle Beach.
</TABLE>



      Crossmann  achieved  record  sales  in 1998, delivering 3,714 new homes,
compared  to  2,774  in  1997.   During 1998, Crossmann made two acquisitions:
Paragon  Builders,  Inc.  ("Paragon")  in  Memphis,  Tennessee  and  Pinehurst
Builders,  Inc.  ("Pinehurst")  in  Myrtle Beach, South Carolina.  The Company
also  entered  two  new  markets  via  startup  operations:   Charlotte, North
Carolina  and  Nashville,  Tennessee.    The acquisitions added to Crossmann's
revenue  in  1998;  the  start  ups  are expected to contribute to revenue and
income  in  1999.

     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 39%.  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, in markets  the Company
believes  have  significant  and stable long-term demand.  Management believes
that  entry-level  housing  generally allows high volume homebuilders, such as
the  Company,  to  build  a standardized product. This permits efficiencies in
construction  and  materials  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.

3.        Market Concentration. The Company currently conducts its business in
thirteen Midwestern and Southeastern markets.  The Company believes that these
cities  enjoy  relatively  low  unemployment,  diversified  industry,  and
satisfactory infrastructure.  The Company believes that these characteristics,
among  others,  make  these  cities  attractive  to employers, which, in turn,
create  demand  for  housing  of the type offered by the Company.  The Company
intends  to  explore  opportunities  to expand its homebuilding operations to 
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 the development of land
achieves  several  strategic objectives by  (i) helping the Company to improve
its  profit  margins  by  reducing the cost of the land on which its homes are
built;  (ii) ensuring the Company of an adequate supply of lots to meet market
demand;  (iii)  allowing  the  Company to control the developments in which it
builds its homes; and (iv) allowing the Company to construct homes efficiently
and  more  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>

MARKET                              POPULATION (1)  POPULATION GROWTH (2)
----------------------------------  --------------  ---------------------
Indianapolis                            1,492,297                    8.1%
Lafayette                                 171,200                    6.0%
Ft. Wayne                                 475,299                    4.2%
Southern Indiana                               (3)                    (3)
Columbus                                1,447,646                    7.6%
Cincinnati                              1,920,931                    5.7%
Dayton                                    950,661                   -.01%
Louisville                                991,765                    4.5%
Lexington                                 441,073                    8.7%
Memphis                                 1,070,151                    7.0%
Nashville                               1,111,717                   13.4%
Charlotte                               1,321,068                   13.7%
Myrtle Beach                              163,856                   13.7%
<FN
(1) Estimated, as of July 1, 1996.
(2) Estimated growth since 1990.
(3) Not available.
</TABLE>



<TABLE>

<CAPTION>



<S>           <C>                                                                             <C>

                                                                                              UNEMPLOYMENT
                                                                                              -------------
MARKET        MAJOR EMPLOYERS                                                                 RATE (1)
------------  ------------------------------------------------------------------------------  -------------
Indianapolis  Federal, state and local government; Allison Engine Company, the Allison                 2.4%
------------  ------------------------------------------------------------------------------  -------------
              Transmission Division of General Motors, Eli Lilly & Co., Thomson Consumer
              ------------------------------------------------------------------------------               
              Electronics, Dow AgroSciences, United Airlines.
              ------------------------------------------------------------------------------               
Lafayette     Purdue University, Subaru-Isuzu America, Inc., Wabash National Corporation,              2.1%
------------  ------------------------------------------------------------------------------  -------------
              Alcoa, Great Lakes Chemical, A.E. Staley.
              ------------------------------------------------------------------------------               
Ft. Wayne     Lincoln National Corporation, General Motors Truck and Bus, General Electric,            2.7%
------------  ------------------------------------------------------------------------------  -------------
              ITT Aerospace, Dana Corporation.
              ------------------------------------------------------------------------------               
Southern      Indiana University, Cummins Engine, Walmart Distribution.                                 (2)
------------  ------------------------------------------------------------------------------  -------------
Indiana
------------                                                                                               
Columbus      Federal ,state and local government; Ohio State University, The Limited, Inc.,           2.3%
------------  ------------------------------------------------------------------------------  -------------
              Nationwide Insurance, Lucent Technologies, Honda of America, Banc One
              ------------------------------------------------------------------------------               
              Corporation.
              ------------------------------------------------------------------------------               
Cincinnati    Procter & Gamble Co., the University of Cincinnati, the Kroger Company, G.E.             2.9%
------------  ------------------------------------------------------------------------------  -------------
              Aircraft Engines, Delta Airlines.
              ------------------------------------------------------------------------------               
Dayton        Wright-Patterson Air Force Base, General Motors, Airborne Express, Elder-                3.2%
------------  ------------------------------------------------------------------------------  -------------
              Beerman Stores, Navistar International Trans Corp.
              ------------------------------------------------------------------------------               
Louisville    UPS, General Electric, Ford Motor Co., Columbia Health Care, Inc., Humana.               2.5%
------------  ------------------------------------------------------------------------------  -------------
Lexington     University of Kentucky, Toyota Motor Corporation, Lexmark International, Inc.            1.7%
------------  ------------------------------------------------------------------------------  -------------
Memphis       Federal Express Corporation, Kellog Company, National Commerce                           2.8%
------------  ------------------------------------------------------------------------------  -------------
              Bancorporation.
              ------------------------------------------------------------------------------               
Nashville     Baptist Hospital, Vanderbilt Hospital, Saturn, Columbia HCA Hospital, Nissan,            2.1%
------------  ------------------------------------------------------------------------------  -------------
              State of Tennessee, Nashville Electric Service.
              ------------------------------------------------------------------------------               
Charlotte     Carolinas HealthCare System, First Union Corporation, Charlotte-Mecklenburg              2.0%
------------  ------------------------------------------------------------------------------  -------------
              Schools, Bank of America, Duke Energy Corporation, USAirways.
              ------------------------------------------------------------------------------               
Myrtle Beach  Horry County School District, AVX Corporation, International Paper Company,              4.8%
------------  ------------------------------------------------------------------------------  -------------
              Georgetown County School District, Horry County Government.
              ------------------------------------------------------------------------------               

<FN>

(1)  Compared  to  the  national  average  of  4.3%.
(2)  Not  available.
</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;" and in
Myrtle  Beach,  as  "Pinehurst."    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  with  a home buyer sales contract to minimize 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 andmust be
reviewed  and  approved  by  the  field supervisor before they are paid by the
Company.

          Despite seasonal changes in 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  stone  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, as well as constructing
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, 1998.
<TABLE>

<CAPTION>



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


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

Indianapolis . . . . . . . .       1,134          461        3,556   5,151   2,595
------------------------------  --------  -----------  -----------  ------  ------
Lafayette. . . . . . . . . .          32           42           34     108     691
------------------------------  --------  -----------  -----------  ------  ------
Ft. Wayne. . . . . . . . .           203            0            0     203     442
------------------------------  --------  -----------  -----------  ------  ------
Columbus. . . . . . . . .            248          163          489     900     219
------------------------------  --------  -----------  -----------  ------  ------
Cincinnati. . . . . . . . .           73          177          436     686      62
------------------------------  --------  -----------  -----------  ------  ------
Southern Indiana . . .               307          170          275     752     319
------------------------------  --------  -----------  -----------  ------  ------
Dayton . . . . . . . . . . . .       111          182          338     631      16
------------------------------  --------  -----------  -----------  ------  ------
Louisville . . . . . . . . .         153          231          416     800     680
------------------------------  --------  -----------  -----------  ------  ------
Lexington . . . . . . . . .           16          141          399     556     136
------------------------------  --------  -----------  -----------  ------  ------
Memphis . . . . . . . . . .           69          164          321     554     197
------------------------------  --------  -----------  -----------  ------  ------
Nashville . . . . . . . . . .          2            0            0       2     230
------------------------------  --------  -----------  -----------  ------  ------
Charlotte . . . . . . . . . .        144            0            0     144     288
------------------------------  --------  -----------  -----------  ------  ------
Myrtle Beach . . . . . . .           113          987          230   1,330     681
------------------------------  --------  -----------  -----------  ------  ------
                                   2,605        2,718        6,494  11,817   6,556
                                --------  -----------  -----------  ------  ------
</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, 1998, the Company was a
participant  in  seven  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 1997 and 1998,
the  Company  developed  approximately 57% of the lots on which its homes were
built.   The Company expects this percentage to stay approximately the same in
1999.

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 long term 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.  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.

        The Company offers a Guaranteed Sale  Program to certain buyers who
have  existing  homes  that  they  intend  to  sell  before  purchasing a home
constructed  by  the  Company.   Under the Guaranteed Sale Program the Company
will assist the buyer in selling his existing home and, if that home is unsold
at  closing,  the  Company  will  purchase the buyer's home at a predetermined
price.    Management  of the Company believes that the Guaranteed Sale Program
has  been  an  effective  marketing  tool  for the Company as many prospective
buyers  are  hesitant  to purchase a new home until they are certain that they
will  be  able to sell their existing residence.  Sales to new home buyers who
executed contracts under the Guaranteed Sale Program contributed approximately
$25  million  to  1998  sales.

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
1998,  approximately  59%  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. 
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;  nevertheless,  the  Company's volume permits
efficiencies  in  marketing  and  advertising  as  well.

      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, 1998, the Company had 611 full-time employees and 19
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,  1998  are  as  follows:


<S>                  <C>  <C>

NAME                 AGE  POSITION WITH COMPANY
-------------------  ---  -------------------------------------------------------
John B. Scheumann     49  Chairman of the Board of Directors
                          and Chief Executive Officer
Richard H. Crosser    60  President and Chief Operating Officer; Director
Jennifer A. Holihen   40  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, after the death of John M. Moody, who served in that capacity
from  January of 1998 through May 1998.  Mr. Dunn had been the General Manager
of  the  Company's  Columbus,  Ohio  Division  and  the President of Crossmann
Communities  of  Ohio,  Inc.  since  October  1993.    Mr.  Dunn  was the sole
shareholder  and  president  of Deluxe Homes of Columbus, Inc. from 1987 until
the  acquisition  by  the  Company  in  1993.

<TABLE>

<CAPTION>

OTHER  KEY  EMPLOYEES


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

NAME                 AGE  POSITION WITH COMPANY                                       SINCE
-------------------  ---  ----------------------------------------------------------  -----
Lloyd W. McKenzie     61  Vice President, Indianapolis Division                        1997
                          Previously President and CEO of National Building Systems.
Charles F. Holle      58  Vice President, Lafayette Division                           1983
Mark T. Roberts       33  Vice President, Ft. Wayne Division                           1997
                          Previously a sales representative for Dura Builders.
Lynn R. Cooper        59  Vice President, Southern Indiana Division                    1989
David P. Clark        42  General Manager, Columbus Division                           1997
                          Previously a Regional President for Zaring Homes.
Ronald W. Rooze       59  Vice President, Cincinnati/Datyon Division                   1994
                          Previously President and owner of Westron, Inc.
Barry S. White        37  Vice President, Louisville Division                          1996
                          Previously a sales representative for Dura Builders.
Anthony E. Incorvia   52  Vice President, Lexington Division                           1996
                          Previously President of Melody Homes.
Mark S. Livingston    39  Vice President, Memphis: Heartland                           1997
                          Previously General Manager for Heartland Homes.
Richard A. Whitney    36  General Manager, Nashville Division                          1998
                          Previously Regional President of Southfork Development.
Robert A. Volles      49  General Manager, Charlotte Division                          1998
                          Previously Division President of David Weekley Homes.
Ralph Teal            38  Co-Manager, Myrtle Beach Division                            1998
James T. Callihan     38  Co-Manager, Myrtle Beach Division                            1998
Jeffery H. Skelley    46  Co-Manager, Myrtle Beach Division                            1998
Guilford H. Edwards   42  Co-Manager, Myrtle Beach Division                            1998
                          Previously owners of Pinehurst Builders, Inc.
</TABLE>



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 approximately 25,000  square feet of office space for
its  headquarters  and  Indianapolis  building division at 9202 North Meridian
Street  in Indianapolis, Indiana from Pinnacle Properties LLC, an entity owned
by  the  Company's  Chairman of the Board and Chief Executive Officer, John B.
Scheumann, and its President and  Chief Operating Officer, Richard H. Crosser.
 The  monthly  rent  on the leases are $21,844.   The leases expire March 1999
through  May  2001.

     The  Company  also  leases  approximately  5,000 square feet of warehouse
space at 9202 North Meridian Street from Pinnacle Properties LLC.  The monthly
rent  is  $2,708.      Management  believes  that  the  terms of all the above
mentioned  leases  are  no  less favorable to the Company than terms available
from  unrelated  third  party  lessors.
<TABLE>

<CAPTION>

     The Company's other divisions occupy rented space in their respective communities as follows:



<S>                         <C>             <C>          <C>            <C>        <C>   <C>
                            LOCATED IN      SQUARE FEET  MONTHLY RENT   EXPIRES          EXTENSION
Southern Indiana . .        Franklin, IN          3,900  $       2,681  December   2001  yes
Lafayette . . . . . . . .   Lafayette, IN         5,268          3,167  August     2000  yes
Ft. Wayne . . . . . . .     Ft. Wayne, IN         2,500          2,000  March      1999  yes
Columbus . . . . . . .      Westerville,OH        6,642          4,735  December   2000  yes
Cincinnati/Dayton           Mason, OH             3,686          4,147  June       2002  yes
Louisville . . . . . . . .  Louisville, KY        2,764          2,591  December   2000  yes
Lexington . . . . . .       Lexington, KY         2,512          2,300  January    2000  yes
Memphis . . . . . . .       Memphis, TN           1,600          1,467  September  1999  yes
Nashville . . . . . . .     Nashville, TN           500            346  February   1999  yes
Charlotte . . . . . . .     Charlotte, NC         2,224          2,188  June       2000  yes
</TABLE>




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, 1998 were 11,543,772. 
The  closing  price  at  December 31, 1998 was $27.625.  During the year ended
December  31,  1998, the high closing sales price per share as reported by The
Nasdaq  Stock  Market  was  $37.25.    The  low  closing sales price per share
$12.125.
<TABLE>

<CAPTION>

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


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

                       1997                  1998
Quarter ended  High          Low     High          Low
-------------  ------        ------  ------        ------
March 31       $13.83        $10.50  $31.25        $20.75
June 30         14.50         12.67   31.75         25.75
September 30    23.38         13.50   37.25         19.13
December 31     28.50         19.81   30.88         12.13
</TABLE>



     The  closing sale price of the Company's Common Shares as reported on The
Nasdaq Stock Market on March 23, 1999 was $21.25.  As of March 23, 1999, there
were  60  holders  of  record  of  the Company's Common Shares.  The Company's
transfer  agent  estimates  that  there were 11,543,772 shares outstanding, on
March 23, 1998, and that on that date there are approximately 2,100 beneficial
owners  of  the  Company's  Common  Shares.

     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,  1998.    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>

                                        1994      1995      1996      1997      1998
STATEMENT OF OPERATIONS DATA:
 Sales                              $112,140  $177,590  $229,485  $316,435  $421,926
 Gross Profit                         24,494    35,704    48,051    65,550    89,906
 Income from operations               12,566    18,621    24,854    32,170    44,056
 Income before income taxes           12,791    18,630    24,668    33,399    49,606
 Income taxes                          5,040     7,519     9,603    13,393    19,734
 Net income                            7,750    11,111    15,065    20,005    29,872
 Net income per common share (1):
    Basic                                .85      1.22      1.65      2.05      2.63




    Diluted                              .85      1.21      1.63      2.02      2.57

 Weighted average common shares
 outstanding:
    Basic                              9,105     9,112     9,150     9,759    11,342
    Diluted                            9,105     9,183     9,261     9,927    11,608

OPERATING DATA:
 Number of closings (2)                1,073     1,675     2,068     2,774     3,714
 Average home sales price           $104,250  $106,024  $110,970  $114,072  $113,604
 Homes in backlog (2)                    345       757     1,006     1,080     1,744

BALANCE SHEET DATA:
 Cash and cash equivalents                    $  5,233  $    100  $  5,526  $ 18,011
 Inventories and properties
  held for development or sale      $ 54,667    69,683   113,202   153,524   214,198
 Total assets                         62,026    83,954   128,336   185,276   283,794
 Notes payable                        20,554    25,472    48,326    51,122   101,223
 Total shareholders' equity           33,011    44,212    59,649   110,803   150,281
<FN>

(1)  Per  share  amounts  for  1994  through  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 1998 and in the past several years has
been  influenced  by  favorable economic conditions in its principal markets. 
Employment  has  been  strong;  interest  rates  have  been low and relatively
stable; low inflation has kept the Company's costs predictable.  Financing has
been  and  continues  to  be 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  this strong economic
climate.    There  can  be  no assurance that these trends will continue, that
employment  for  the  entry-level  consumer  will stay strong, that government
sponsored mortgage programs will not be changed or withdrawn, or that interest
rates  will not change substantially.  Nevertheless, Crossmann's management is
generally  optimistic and believes that modest deterioration in these economic
conditions  might  still  afford  the  Company  a  strong  housing  market.

     Because  the  Company targets an entry-level consumer, price increases in
response  to strong demand can only be modest.  Management strives to increase
profits  by increasing unit volume.  The focus of Crossmann's management is on
selling  more  units  in  existing  markets,  thus  improving buying power and
margins,  and  on  expanding  operations  to  new  markets.    There can be no
assurance  that  the Company will continue to find attractive opportunities in
new  cities,  nor  can there by 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, 1998, the Company's sales
increased  at  an  average compound annual rate of 39.3% per year, from $112.1
million in 1994 to $421.9 million in 1998.  Net income increased at an average
compound  annual rate of 41.7%, from $7.7 million  in 1994 to $29.9 million in
1998.    Shareholders'  equity increased from $33.0 million as of December 31,
1994  to  $150.3  million  as  of  December  31,  1998.
<TABLE>

<CAPTION>

     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.
                                UNIT CLOSINGS BY MARKET


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

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

(1)        Closings in Indianapolis do not include units built by Crossmann's 50% joint
venture, Trinity Homes LLC ("Trinity").  Trinity closed 448 homes in 1997 and 446 homes
in  1998.  Crossmann's  share  of  Trinity  earnings  are included in "other income" in
Crossmann's  financial  statements.
</TABLE>


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

     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.  Sales were up in all
divisions  except  Columbus  where  they  were  flat; Ft. Wayne and Louisville
improved  most  dramatically.      In Ft. Wayne, 186 units were closed in 1998
compared  to  84 in 1997, an increase of 121.4%, in Louisville, 240 units were
closed  in 1998, compared to 102 in 1997, an increase of 135.3%.  Acquisitions
also  contributed  to  the  higher  sales  volume.   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  $114,100  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  has  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.

     Selling,  general  and administrative expenses  increased as a percentage
of  sales  from 10.6% in 1997 to 10.8% in 1998.   Management believes that the
increase  reflects  higher general and administrative expenses incurred by the
newer  homebuilding  divisions.      Management believes that higher volume in
these  divisions  in 1999 will help to offset this overhead in future 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.    Also included in other income in 1998 was a gain of approximately
$1.3  million  on  the  sale  of  an  80.2%  equity  interest  in a previously
wholly-owned  subsidiary  to  related  parties.

     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.


YEAR  ENDED  DECEMBER  31,  1997  COMPARED  TO  YEAR  ENDED  DECEMBER 31, 1996

     Sales  increased  by  $87.0  million, or approximately 37.9% in 1997 over
1996.   Sales were higher primarily as a result of increased unit sales; 2,774
units  were  sold  in  1996  compared  to 2,068 in 1996.  Sales were up in all
divisions except Lafayette and Ft. Wayne where they were down slightly; Dayton
and  Louisville closings were up most dramatically.  In Dayton, 230 homes were
sold  in  1997 compared to 83 units sold in 1996, and in Louisville, 102 homes
were  sold  in  1997, compared to 1 in 1996.  Acquisitions also contributed to
higher  volume.  The Company's new Lexington division contributed 64 closings,
and  its new Memphis division contributed 27.  Management attributes increased
volume  in its markets to the comparatively high value of the product compared
to  others  offered  in  the  marketplace.

     Gross  profit increased by $17.5 million, or approximately 36.4%, for the
year,  representing  20.7%  of sales in 1997 as compared to 20.9% in 1996. The
decline  resulted from market mix; Crossmann achieves higher margins in cities
where  it  has operated longer and has more buying power in the local building
market.    Growth  in  new division tends to depress margins slightly in early
stages.

     Selling,  general  and administrative expenses  increased as a percentage
of  sales  from 10.1% in 1996 to 10.5% in 1997.   Management believes that the
increase  reflected higher general and administrative expenses incurred by the
newer homebuilding divisions.  Management believes that higher volume in these
divisions  in  1998  will  help  offset  this  overhead  in  future  periods.

     Due  primarily  to the increase in unit sales, income before income taxes
for  1997  increased  approximately  $8.7  million  over 1996, or 35.4%.  This
represents an increase from 10.7% of sales in 1996 to 10.6% of sales in 1997. 
 Net  income  increased  $4.9 million or 32.8%.  Net income as a percentage of
sales  was  6.3%  in 1997, compared to 6.6% in 1996.   The Company's effective
tax  rate  was  40.1%  in  1997  as  compared  to  38.9%  in  1996.

BACKLOG
<TABLE>

<CAPTION>

     The following table sets forth certain data relating to the operations of
the  Company  for  the  years  ended  December  31,  1996,  1997  and  1998.

                                                December  31


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

                                           1996          1997          1998
                                   ------------  ------------  ------------
Closings (for the period ended)           2,068         2,774         3,714
Homes in backlog                          1,006         1,080         1,744
Aggregate sales value in backlog   $108,084,640  $120,540,000  $197,100,000
Average sales price of backlog     $    107,440  $    111,610  $    113,020
</TABLE>


        Management believes that a substantial portion of the homes in backlog
at  December  31,  1998  will be closed prior to June 30, 1999, 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, 1998, Crossmann had cash and cash equivalents balances of
$18.0  million, of which $17.4 million was held in escrow for periods of up to
30  days.

     The Company's primary uses of capital are home construction costs and the
purchase  and development of land.  Real estate inventories were approximately
$214.2  million  or  75.5%  of  total  assets at December 31, 1998 compared to
approximately  $153.5  million or 82.8% of total assets at December 31, 1997. 
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 $83.4 million at
December  31,  1998.    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  1998,  the  Company  used  capital  to  acquire  Paragon, in Memphis,
Tennessee  and Pinehurst, in Myrtle Beach, South Carolina.  These transactions
gave  rise  to  approximately  $11.0 million in goodwill in 1998.  Capital was
also  used to add and improve equipment used in administering the business and
for  model  home  furnishings.

     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 $17.7 million in 1998
from  approximately $12.4 million in 1997.  The most significant joint venture
investment  is  Trinity,  totaling  approximately  $11.3  million.

     During  1998,  expenditures  were  financed with cash from operations and
with  borrowings  on  a  $60  million  unsecured line of credit with Bank One,
Indiana  N.A.  and  its  participant,  NBD Bank N.A.  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%.  In the summer of 1998, Bank One and NBD
announced  plans to merge.  As a result of the combination, Bank One desires a
reduction  in its overall credit exposure to the Company.    The bank will add
additional  participants in the line of credit upon renewal of the facility on
March  31,  1999.

     The Company also has $16.7 million in senior notes, maturing in 2004 with
interest payable quarterly at 7.625%, and $50.0 million in new 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  limit  payments  of  cash  dividends  by  the  Company.

     The    notes  and  the  modifications  to 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.

     The  Company  has  financed  some  of  its  growth  in 1998 with equity. 
Pursuant  to the Pinehurst transaction, Crossmann issued 311,938 shares valued
at  $8,294,436    to  the  sellers.

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.  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  as well 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.

YEAR  2000  SYSTEM  REQUIREMENTS

RISKS  PRESENTED  BY  THE  YEAR  2000  ISSUE.
             Crossmann's  management  believes that the Company's core selling
and  construction  operations  are  largely  unautomated  and  would  continue
uninterrupted  even in the event of Year 2000 problems.  As for accounting and
administration,  the  Company's software is largely not date-dependent.  Dates
are  carried  for  informational  purposes  and  are  not  generally  used  in
computations.

SYSTEMS  TESTING.
     The  manufacturer of the computer on which Crossmann's central accounting
and management information systems resides has certified that its hardware and
operating system software are Year 2000 compliant.  The Company's applications
software  has  been tested in the course of normal maintenance.  The Company's
programmers  have  identified those few instances where dates are compared and
have  initiated  corrections to handle the date change properly. Equipment and
software  peripheral  to  Crossmann's central system are being tested for Year
2000  compliance.    Any  replacements or upgrades required are expected to be
complete  by  mid-1999.

COSTS.
     The  cost and timing of upgrades to hardware and software corrections are
not  deemed  to  be  materially  different  than  normally scheduled upgrades.


CONTINGENCY  PLANS.
     Management's  contingency plans, which are intended to enable the Company
to  continue to operate normally, include performing some procedures manually,
changing  suppliers,  if  necessary,  and  repairing  or obtaining replacement
systems.

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.

<PAGE>






             ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

                         Crossmann Communities, Inc.
                               and Subsidiaries

                  Index to Consolidated Financial Statements





<TABLE>

<CAPTION>



<S>                                                                                              <C>

Independent Auditors' Report                                                                        20
Consolidated Balance Sheets as of December 31, 1997 and 1998                                        21
Consolidated Statements of Income for the Years Ended December 31, 1996, 1997, and 1998             22
Consolidated Statements of Shareholders' Equity for the Years Ended December 31, 1996,1997, and
1998                                                                                                23
Consolidated Statements of Cash Flows for the Years Ended December 31, 1996, 1997, and 1998         24
Notes to Consolidated Financial Statements                                                       25-31
</TABLE>

















INDEPENDENT  AUDITORS'  REPORT

Board  of  Directors  and  Shareholders
Crossmann  Communities,  Inc.

We  have  audited  the  accompanying  consolidated balance sheets of Crossmann
Communities,  Inc.  and subsidiaries as of December 31, 1997 and 1998, and the
related consolidated statements of income, shareholder's equity and cash flows
for  each  of  the  three years in the period ended December 31, 1998.   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  generally  accepted auditing
standards.    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, 1997 and 1998, and the
results  of their operations and their cash flows for  each of the three years
in  the  period   ended December 31,1998 in conformity with generally accepted
accounting  principles.



DELOITTE  &  TOUCHE  LLP

Indianapolis,  Indiana
March  8,  1999




















                          Crossmann Communities, Inc
                               and Subsidiaries

                         Consolidated Balance Sheets

                       as of December 31, 1997 and 1998
<TABLE>

<CAPTION>



<S>                                                              <C>           <C>

                                                                         1997          1998
                                                                 ------------  ------------
ASSETS
   Cash and cash equivalents                                     $  5,526,138  $ 18,011,456
   Retainages                                                         886,766     1,115,617
   Real estate inventories                                        153,523,571   214,197,844
   Furniture and equipment, net                                     3,310,345     3,964,369
   Investments in joint ventures                                   12,354,474    17,720,878
   Goodwill, net                                                    3,817,650    15,395,896
   Other assets                                                     5,856,819    13,387,755
                                                                 ------------  ------------
Total assets                                                     $185,275,763  $283,793,815
                                                                 ============  ============


LIABILITIES AND SHAREHOLDERS' EQUITY
   Accounts payable                                              $ 15,924,136  $ 20,734,383
   Accrued expenses and other liabilities                           7,426,217    11,555,789
   Notes payable                                                   51,122,431   101,222,955
                                                                 ------------  ------------
Total liabilities                                                  74,472,784   133,513,127

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 - 11,107,853 and 11,543,772
         at December 31, 1997 and 1998, respectively               55,548,737    65,154,710
   Retained earnings                                               55,254,242    85,125,978
                                                                 ------------  ------------
Total shareholders' equity                                        110,802,979   150,280,688
                                                                 ------------  ------------
Total liabilities and shareholders' equity                       $185,275,763  $283,793,815
                                                                 ============  ============
<FN>



See  accompanying  notes.
</TABLE>






                         Crossmann Communities, Inc.
                               and Subsidiaries

                      Consolidated Statements of Income

             for the Years Ended December 31, 1996, 1997 and 1998
<TABLE>

<CAPTION>




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

                                                      1996           1997           1998 
                                              -------------  -------------  -------------

Sales of residential real estate              $229,485,094   $316,435,463   $421,925,742 
Cost of residential real estate sold           181,434,071    250,885,725    332,119,887 
                                              -------------  -------------  -------------
Gross profit                                    48,051,023     65,549,738     89,805,855 

Selling, general and administrative expenses    23,196,933     33,380,216     45,749,445 
                                              -------------  -------------  -------------
Income from operations                          24,854,090     32,169,522     44,056,410 

Other income, net                                  853,896      2,102,473      6,869,524 
Interest expense                                (1,035,251)      (872,862)    (1,319,920)
                                              -------------  -------------  -------------
                                                  (185,355)     1,229,611      5,549,604 
                                              -------------  -------------  -------------
Income before income taxes                      24,668,735     33,399,133     49,606,014 
Income taxes                                     9,603,107     13,393,347     19,734,278 
                                              -------------  -------------  -------------
Net income                                    $ 15,065,628   $ 20,005,786   $ 29,871,736 
                                              =============  =============  =============

Net income per common share:
 Basic                                        $       1.65   $       2.05   $       2.63 
                                              =============  =============  =============
 Diluted                                      $       1.63   $       2.02   $       2.57 
                                              =============  =============  =============

Weighted average number of common shares
outstanding:
  Basic                                          9,149,993      9,758,678     11,341,645 
                                              =============  =============  =============
  Diluted                                        9,261,199      9,927,482     11,607,944 
                                              =============  =============  =============


<FN>

See  accompanying  notes.
</TABLE>







                         Crossmann Communities, Inc.
                               and Subsidiaries

                          Consolidated Statements of
                             Shareholders' Equity

             for the Years Ended December 31, 1996, 1997 and 1998

<TABLE>

<CAPTION>



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

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

Balances at January 1, 1996         9,122,250  $24,028,879  $20,182,828  $ 44,211,707
   Net income                                                15,065,628    15,065,628
   Issuance of common shares           66,402      372,024                    372,024
                                   ----------  -----------               ------------
Balances at December 31, 1996       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          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
                                   ==========  ===========  ===========  ============
<FN>




See  accompanying  notes.
</TABLE>















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

 for the Years Ended December 31, 1996, 1997 and 1998 (See Notes 6, 7 and 8)
<TABLE>

<CAPTION>



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

                                                              1996            1997            1998 



OPERATING ACTIVITIES:
Net income                                            $ 15,065,628   $  20,005,786   $  29,871,736 
Adjustments to reconcile net income to net

   cash used by operating activities:
      Depreciation                                         539,443         689,111         999,519 
      Amortization                                         161,394         363,576         494,990 
      Deferred income taxes                               (169,308)        (70,430)       (302,188)
      Cash provided (used) by changes in:

         Retainages                                       (525,387)        269,434        (228,851)
         Real estate inventories                       (37,567,373)    (31,894,099)    (38,736,025)
         Other assets                                   (1,001,198)       (877,623)     (3,106,812)
         Accounts payable                                2,974,123         553,229       3,278,609 
         Accrued expenses and other liabilities            530,734       1,739,068       4,129,563 
                                                      -------------  --------------  --------------
Net cash used by operating activities                  (19,991,944)     (9,221,948)     (3,599,459)

INVESTING ACTIVITIES:
Purchases of furniture and equipment                    (2,023,660)     (1,026,085)     (1,307,119)
Investments in joint ventures                           (2,206,582)     (8,949,732)     (8,471,224)
Business acquisitions, net of cash acquired               (330,901)       (421,925)     (9,669,888)
                                                      -------------  --------------  --------------
Net cash used by investing activities                   (4,561,143)    (10,397,742)    (19,448,231)

FINANCING ACTIVITIES:
Proceeds from bank borrowings                          119,832,796     161,113,458     198,603,946 
Principal payments on bank borrowings                  (97,534,584)   (163,090,000)   (211,489,000)
Payments on notes and long-term debt                    (3,250,099)     (3,258,798)     (2,893,467)
Proceeds from issue of senior notes                            -0-             -0-      50,000,000 
Net proceeds from sale of common shares                    372,024      30,281,168       1,311,529 
                                                      -------------  --------------  --------------
Net cash provided by financing activities               19,420,137      25,045,828      35,533,008 

Net increase (decrease) in cash and cash equivalents    (5,132,950)      5,426,138      12,485,318 
Cash and cash equivalents at beginning of year           5,232,950         100,000       5,526,138 
                                                      -------------  --------------  --------------
        Cash and cash equivalents at end of year      $    100,000   $   5,526,138   $  18,011,456 
                                                      =============  ==============  ==============

<FN>

See  accompanying  notes.
</TABLE>










                         Crossmann Communities, Inc.
                               and Subsidiaries

                  Notes to Consolidated Financial Statements

             for the Years Ended December 31, 1996, 1997 and 1998


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,  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 million 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. 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 generally accepted
accounting  principles  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
include  approximately $17,400,000 of cash held in escrow for periods of up to
30  days.

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  $685,000  and  $1,211,800    at
December  31,  1997  and  1998,  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  $2,334,000  and  $3,333,300  at  December  31,  1997  and 1998,
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, was issued in June 1998 and is
effective  for all fiscal years beginning after June 15, 1999.  This statement
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 Instruments, 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, 1998, 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>

                                                            1997          1998
                                                    ------------  ------------

Residential homes under construction                $ 74,525,972  $ 97,679,676
Land held for future development                      18,988,624    36,649,746
Land under development                                35,212,285    45,784,467
Purchased developed lots                              13,956,254    21,813,143
Homes held for resale                                  3,099,039     5,193,641
Model homes                                            7,741,397     7,077,171
                                                    ------------  ------------
                                                    $153,523,571  $214,197,844
                                                    ============  ============
</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>

                   1996         1997          1998
             ----------  -----------  ------------

Revenue      $  518,372  $24,978,053  $101,829,142
Expenses        487,938   23,146,934    94,867,827
             ----------  -----------  ------------
Net income   $   30,434  $ 1,831,119  $  6,961,315
             ==========  ===========  ============

Assets       $7,962,009  $43,891,845  $ 63,358,541
Liabilities   3,627,019   31,043,708    48,716,614
             ----------  -----------  ------------
Equity       $4,334,990  $12,848,137  $ 14,641,927
             ==========  ===========  ============
</TABLE>



For    1997  and  1998,  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 and $6,525,180 in lots to the Company
in  1997  and  1998  respectively.  Investments in land joint ventures include
accounts  receivable  from  the joint ventures $760,189 and $2,424,886 in 1997
and  1998,  respectively.

In  October  1997,  the  Company  entered  into  a joint venture with  another
homebuilding  company  in  Indianapolis.    This  joint  venture  provided
approximately  $825,400  and $2,866,700 in other income to the Company in 1997
and 1998 respectively.  Investments in joint ventures at December 31, 1997 and
December  31,1998,  includes  $5,000,000 and $7,336,000 respectively, in notes
receivable from this joint venture.  The notes receivable bear interest at the
prime  rate  of  Bank One, Indiana, N.A. (7.75% at December 31, 1998), payable
quarterly,  and  they  mature  in  2003.

6.                    CREDIT  ARRANGEMENTS
<TABLE>

<CAPTION>

Notes  payable  consists  of  the  following  at  December  31:


<S>                                                                     <C>          <C>

                                                                               1997          1998
                                                                        -----------  ------------
Line of credit with banks, maximum $60,000,000, with interest payable
on funds committed for fixed periods at LIBOR (5.687% at December
31, 1998) plus 1.3% through 1.6% and on floating funds at the banks'
prime rate (7.75% at December 31, 1998) maturing in March 1999.         $30,897,000  $ 33,891,000


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%.             780,987       665,289


Senior notes payable, due December 2004 with annual principal
payments of $2,777,777, and  quarterly interest payments at 7.625%
per annum.                                                               19,444,444    16,666,666


Senior notes payable, due June 11, 2008 with annual principal                   -0-    50,000,000
payments of $8,333,334 beginning June 2003, and quarterly interest
payments at 7.75% per annum
                                                                        $51,122,431  $101,222,955
                                                                        ===========  ============
</TABLE>


The senior note 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 agreement
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  approximately  $2,155,400, $3,925,100, and $4,704,200 for 1996, 1997, and
1998,  respectively.

Interest  paid,  including  amounts capitalized, was approximately $3,194,700,
$4,798,000  and  $6,053,000  in  1996,  1997,  and  1998,  respectively.   The
weighted average interest rate on borrowings outstanding was 7.25% at December
31,  1998.
<TABLE>

<CAPTION>

Scheduled  maturities  of  notes  payable  for  each  of  the  five  years and
thereafter  as  of  December  31,  1998  are  as  follows:


<S>         <C>

1999        $ 37,234,067
2000           2,877,778
2001           2,777,778
2002           2,777,778
2003          11,111,112
Thereafter    44,444,442
            ------------

            $101,222,955
            ============
</TABLE>



7.                  SHAREHOLDERS'  EQUITY

The  Company  has authorized 10,000,000 preferred shares which remain unissued
at  December  31,  1998.    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 62,726 and 311,938common shares to acquire homebuilders in
June  1997  and  May  1998,  respectively.

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 1996 and
1997  amounts    have  been  adjusted  to  reflect a three-for-two stock split
effective  August  18, 1997.  As of December 31, 1998, options outstanding had
exercise  prices  between  $5.17  and $30.38 and a weighted average remaining 
contractual  life  of  7.1  years.




<TABLE>

<CAPTION>



<S>                <C>       <C>                               <C>       <C>                               <C>
                      1996                               1996     1997                               1997     1998 
                   --------  --------------------------------  --------  --------------------------------  --------
                             Weighted Average Exercise Price             Weighted Average Exercise Price   


                   Shares                                      Shares                                      Shares
Beginning Balance  243,750   $                           5.76  270,450   $                           7.70  377,700 
Options granted     90,750                              11.83  139,500                              13.59  206,250 
Options exercised  (36,312)                              5.46  (24,750)                              5.19  (80,720)
Options forfeited  (27,738)                              7.26   (7,500)                             11.83   (1,600)
                   --------  --------------------------------  --------  --------------------------------  --------
Ending Balance     270,450   $                           7.70  377,700   $                           9.96  501,630 
                   ========  ================================  ========  ================================  ========
Exercisable        255,450   $                           7.80  377,700   $                           9.96  501,630 
                   ========  ================================  ========  ================================  ========


<S>                <C>
                                               1998
                   --------------------------------
                   Weighted Average Exercise Price



Beginning Balance  $                           9.96
Options granted                               25.22
Options exercised                             9.149
Options forfeited                             22.63
                   --------------------------------
Ending Balance     $                          16.33
                   ================================
Exercisable        $                          16.33
                   ================================
</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, 1996, 1997 and 1998 would
have  decreased  to  the  pro  forma  amounts  indicated  below:
<TABLE>

<CAPTION>



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


                                      1996         1997         1998
                               -----------  -----------  -----------
Net income:
      As reported              $15,065,628  $20,005,786  $29,871,736
      Pro forma                 14,829,416   19,512,261   28,519,836
Basic net income per share:
      As reported                     1.65         2.05         2.63
      Pro forma                       1.62         2.00         2.51
Diluted net income per share:
      As reported                     1.63         2.02         2.57
      Pro forma                       1.60         1.97         2.46
</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 accompanying
consolidated  statements  of  income  have been restated to 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  YEAR  ENDED  DECEMBER  31,


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

                                       1996       1997        1998
                                  ---------  ---------  ----------
Weighted average common shares    9,149,993  9,758,678  11,341,645
Dilutive effect of stock options    111,206    168,804     266,299
                                  ---------  ---------  ----------
Weighted average common shares
   and incremental shares         9,261,199  9,927,482  11,607,944
                                  =========  =========  ==========
</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, 1996, 1997 and 1998 is:


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

                                                      1996          1997         1998
                                                -----------  -----------  -----------

Tax at U.S. statutory rate                      $8,634,057   $10,785,504  $17,362,105
State income taxes, net of federal tax benefit   1,233,437     2,607,843    2,372,173
Other, net                                        (264,387)          -0-          -0-
                                                -----------  -----------  -----------
                                                $9,603,107   $13,393,347  $19,734,278
                                                ===========  ===========  ===========
</TABLE>



<TABLE>

<CAPTION>

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


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

                            1996          1997          1998 
                      -----------  ------------  ------------
Current tax expense:
   Federal            $8,014,453   $10,842,305   $16,218,343 
   State               1,757,962     2,621,472     3,818,123 
                      -----------  ------------  ------------
                       9,772,415    13,463,777    20,036,466 
Deferred tax benefit    (169,308)      (70,430)     (302,188)
                      -----------  ------------  ------------
                      $9,603,107   $13,393,347   $19,734,278 
                      ===========  ============  ============
</TABLE>


Income  taxes  paid  were $7,570,000, $12,514,000 and $14,860,000 during 1996,
1997  and  1998,  respectively.

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

The  deferred  tax  asset  of  approximately $396,000 at December 1997 results
principally  from temporary differences in the recognition of warranty expense
for  tax  and  financial  reporting  purposes.

9.                    RELATED  PARTY  TRANSACTIONS

Office  and  warehouse  space  at  the Company's headquarters is leased from a
related  party.    During 1996, 1997 and 1998 approximately $251,200, $292,800
and  $294,600,  respectively, in rental payments were made to related parties.

On  September  30,  1998,  the  Company  sold an 80.2% equity  interest in its
multifamily  subsidiary to a related party for approximately $11,400,000 based
on an independent appraisal of the multifamily assets held by the subsidiary. 
The  gain  on  the sale of the equity interest was approximately $1.3 million.

10.                  LEASES

The  Company  leases office and warehouse space, vehicles and office equipment
pursuant  to  operating lease agreements expiring from March 1999 to September
2000.    Rent  expense  was  approximately $479,100, $510,200 and $603,600 for
1996,  1997  and  1998, respectively.  Annual minimum payments to be made to a
related party incorporated in the amounts below range from $121,300 in 1999 to
$5,160  in  2001.
<TABLE>

<CAPTION>

Annual  minimum  operating  lease  payments due as of December 31, 1998 are as
follows:


<S>   <C>

1999  $  743,504
2000     360,955
2001     174,365
2002      48,882
2003      18,000
      ----------
      $1,345,706
      ==========
</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 1996
and  1997  and  1998  the  Company  matched  in  cash  50%  of the first 6% of
compensation  contributed by  each participant, totaling $114,800 and $142,500
and  $215,900  respectively.  On December 31, 1996, 1997 and 1998, the Company
declared  a  discretionary  profit  sharing  contribution  of    approximately
$340,000,  $509,000 and $773,700 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.

12.            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 $83.4 million at
December  31,  1998.    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  26,  1999 (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.    None.
<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    Amended and Restated Credit Agreement, dated December 22, 1995, by and
         between Crossmann Communities, Inc. and Bank One, Indianapolis, N.A.
         (Incorporated by reference to Exhibit 10.40 to Form 10-K dated March 20, 1996.)
10.11    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.)
10.12    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.)
10.13    Asset Purchase Agreement, dated September 30, 1997 by and among Crossmann
         Communities, Inc., Crossmann Communities of Tennessee, LLC, Heartland
         Homes Holdings, LLC, Heartland Homes, Inc., and Heartland Homes Limited
         Partnership.  (Incorporated by reference to Exhibit 10.49 to Form 10-K dated
         March 24, 1998.)
10.14    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 10.50
         to Form 10-K dated March 24, 1998.)
10.15    Asset Purchase Agreement, dated May 5, 1998 by and among Crossmann
         Communities, Inc., Crossmann Communities of Tennessee, LLC, Paragon
         Properties, LLC, W.V. Richerson, Jr. and William R. Hyneman.  (Incorporated
         by reference to Exhibit 10.47 to Form 10-Q dated August 14, 1998.)
10.16    Employment contract dated May 5, 1998, by and among Crossmann Communities
         of Tennessee, LLC and W.V. Richerson, Jr.  (Incorporated by reference to Exhibit
         10.48 to Form 10-Q dated August 14, 1998.)
10.17    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.)
10.18    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.)
10.19    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.)
10.20    Employment contract dated May 29, 1998, by and among Crossmann
         Communities of North Carolina, Inc., Crossmann Communities, Inc. and H.
         Gilford Edwards.  (Incorporated by reference to Exhibit 10.52 to Form 10-Q
         dated August 14, 1998.)
10.21    Employment contract dated May 29, 1998, by and among Crossmann
         Communities of North Carolina, Inc., Crossmann Communities, Inc. and James
         T. Callihan.  (Incorporated by reference to Exhibit 10.53 to Form 10-Q dated
         August 14, 1998.)
10.22    Employment contract dated May 29, 1998, by and among Crossmann
         Communities of North Carolina, Inc., Crossmann Communities, Inc. and Ralph
         R. Teal, Jr.  (Incorporated by reference to Exhibit 10.54 to Form 10-Q dated
         August 14, 1998.)
10.23    Employment contract dated May 29, 1998, by and among Crossmann
         Communities of North Carolina, Inc., Crossmann Communities, Inc. and Jeffrey
         H. Skelley.  (Incorporated by reference to Exhibit 10.55 to Form 10-Q dated
         August 14, 1998.)
10.24    Employee Stock Option Agreement, dated March 5, 1998 by and between
         Crossmann Communities, Inc. and Jennifer A. Holihen.
10.25    Director Stock Option Agreement, dated March 5, 1998 by and between
         Crossmann Communities, Inc. and James C. Shook.
10.26    Director Stock Option Agreement, dated March 5, 1998 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, 1998.
</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  24,  1999

<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 24, 1999
-----------------------                                                                 
JOHN B. SCHEUMANN        CHIEF EXECUTIVE OFFICER
/S/ RICHARD H. CROSSER   DIRECTOR; PRESIDENT AND CHIEF OPERATING OFFICER  MARCH 24, 1999
-----------------------                                                                 
RICHARD H. CROSSER
/S/ JENNIFER A. HOLIHEN  DIRECTOR; CHIEF FINANCIAL OFFICER;               MARCH 24, 1999
-----------------------                                                                 
JENNIFER A. HOLIHEN      TREASURER; SECRETARY
/S/ JAMES C. SHOOK       DIRECTOR                                         MARCH 24, 1999
-----------------------                                                                 
JAMES C. SHOOK
/S/ LARRY S. WECHTER     DIRECTOR                                         MARCH 24, 1999
-----------------------                                                                 
LARRY S. WECHTER
</TABLE>







EXHIBIT  10.24

                         CROSSMANN COMMUNITIES,  INC.

                      EMPLOYEE STOCK OPTION AGREEMENT



     THIS  AGREEMENT  made  this  eighteenth  (5th) day of March, 1998, by and
between  Crossmann  Communities,  Inc., an Indiana corporation (the "Company")
and  JENNIFER  A.  HOLIHEN (the "Optionee"), pursuant to the terms, conditions
and  limitations  contained in the Employee Stock Option Plan, attached hereto
and  made  a  part hereof and as it may be amended from time to time hereafter
(the  "Plan");

     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,

     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  4,000 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 date of grant of the
Option  (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 March
5,  1998,  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 Employment.   In the event Optionee shall cease
to  be employed by 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 in employ 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.          Non-Competitive,  Non-Solicitation  and Non-Disclosure.  In
consideration  for  the  grant  of  the  Option  by  the Company, the Optionee
consents  to  the  following  restrictions  on  competition, solicitation, and
disclosure  of  certain  information  (the  "Covenants").  The Company and the
Optionee agree that participation in the Plan bears a significant relationship
to  the  Optionee's employment situation, and that the Covenants are ancillary
to  the  stated  purpose  of  the Plan, namely, providing key employees of the
Company or of any subsidiary corporation of the Company with an opportunity to
acquire  or  increase  a  proprietary  interest  in  the  Company, thereby (1)
creating  a  stronger  incentive  to  expend maximum effort for the growth and
success  of  the  Company  and  its  subsidiaries  and  (2)  encouraging  such
individuals  to  remain in the employ or service of the Company or one or more
of  its  subsidiaries.

     The  Optionee  acknowledges  that  the Covenants, including the duration,
scope,  and  territory  thereof,  are, under the circumstances, reasonable and
necessary  to safeguard the interests of the Company.  In the event that these
restrictions are found to be overly broad or unreasonable, the Optionee agrees
that  such  restrictions shall be enforceable on such modified terms as may be
deemed  reasonable  and  enforceable by a court having competent jurisdiction.
     a.        Non-Competition  During the term of the Optionee's employment
with  the Company, and for a period of two (2) years following the termination
of  the  Optionee's  employment (irrespective of the timing, manner, cause, or
other  circumstances of such termination), the Optionee shall not, directly or
indirectly,  as  an  individual  or as a director, officer, employee, partner,
shareholder,  consultant,  manager,  agent,  or  in  any other capacity become
associated  with  any individual, corporation, partnership or business that is
engaged,  directly  or indirectly, in any business carried on or engaged in by
the  Company.    The  restrictions of this subparagraph (a) shall apply to the
lesser  of  (1)  each  and  all  of  the  markets  in which the Company is now
operating  or  shall  hereafter  operate or (2) the maximum area declared by a
court  of  competent  jurisdiction  to  be  reasonable  and  enforceable.

     b.     Non-Solicitation.  During the term of his or her employment with
the Company and the two (2) year period immediately following the cessation of
his  or  her  employment with the Company, the Optionee shall not, directly or
indirectly,  as  an individual or on behalf of another company or in any other
capacity:

          i.      call upon, solicit, contact or service any customer, client,
or  potential  client  of  the  Company;

          ii.        call  upon,  solicit,  contact or service any individual,
corporation,  partnership  or  any  company  or business of which the Optionee
became  aware  through  the  Company;  or

          iii.      solicit  for  employment, endeavor to entice away from the
Company,  recruit, hire or otherwise interfere with the Company's relationship
with  any  person  who is employed by or otherwise engaged to perform services
for  the  Company.

     c.      Non-Disclosure.   The Optionee recognizes that by reason of his
or  her  employment  with  the  Company,  he  or  she may acquire Confidential
Information concerning the Company's operation, the use or disclosure of which
could  cause  the  Company and its affiliates or subsidiaries immeasurable and
substantial  loss and damages.  Accordingly, the Optionee covenants and agrees
with  the  Company  that, except as necessary to perform his or her employment
obligations  to the Company, or with the prior written consent of the Company,
he  or she or she will not at any time directly or indirectly (i) disclose any
Confidential  Information  that he or she may learn of by association with the
Company,  or  (ii)  use  any  Confidential  Information  other  than  in  the
performance  of his or her employment for the Company.  The term "Confidential
Information"  includes information not in the public record and not previously
disclosed  to  the public or to the trade by the Company's management or Board
with respect to the  products, facilities and methods, trade secrets and other
intellectual  property,  systems,  procedures,  manuals, reports, price lists,
customer  lists,  financial  information,  business  plans,  prospects  or
opportunities  of  the  Company or any of its subsidiaries or affiliates.  The
Optionee's  obligations  set  forth  in  this  Section  6(c) and the Company's
remedies,  whether  legal  or  equitable,  shall  extend  indefinitely.

     7.      Remedies for Breach of Covenants.  The Optionee recognizes that
breach  of  any  of  the  Covenants  contained  in  Section 6 herein may cause
irreparable  injury  to  the  Company,  inadequately  compensable  in monetary
damages.    Accordingly,  in addition to any other legal or equitable remedies
that  may  be  available  to the Company, the Optionee agrees that the Company
will  be  entitled  to seek and obtain injunctive relief against the breach or
threatened  breach  of any of the Optionee's obligations under the Covenants. 
The  Company  shall  be  entitled  to recover from the Optionee its reasonable
attorneys'  fees  and  costs  of  any  action  to  enforce  the  Covenants.


     8.          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.

     9.     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 Board of
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 Board of Directors, been satisfied or provision for their
satisfaction  has  been  made.

          (b)         Other Restrictions.  The Board of 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.

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

     11.     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.:

By:  /s/  Richard  H.  Crosser
Richard  H.  Crosser


OPTIONEE:
 By:  /s/  Jennifer  A.  Holihen
Jennifer  A.  Holihen


Witness:  /s/  Judith  Swihart
          Signed


EXHIBIT  10.25

                         CROSSMANN COMMUNITIES,  INC.

                  OUTSIDE DIRECTOR STOCK OPTION AGREEMENT


     THIS AGREEMENT made this 5th day of March, 1998, 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  March  5, 1998, 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.:


By:/s/  Richard  H.  Crosser
Richard  H.  Crosser,  President


OPTIONEE:
By:  /s/  James  C.  Shook
James  C.  Shook


Witness:  /s/  Judith  Swihart





EXHIBIT  10.26



                         CROSSMANN COMMUNITIES,  INC.

                  OUTSIDE DIRECTOR STOCK OPTION AGREEMENT


     THIS AGREEMENT made this 5th day of March, 1998, 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  March  5, 1998, 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.:
By:/s/  Richard  H.  Crosser
Richard  H.  Crosser,  President


OPTIONEE:
By:  /s/  Larry  S.  Wechter
Larry  S.  Wechter


Witness:  /s/  Judith  Swihart





EXHIBIT  21.1

Amended  Subsidiaries  of  the  Registrant

1.        Merit  Realty,  Inc.
2.        Crossmann  Communities  of  Ohio,  Inc.
3.        Deluxe  Homes  of  Lafayette,  Inc.
4.        Deluxe  Homes,  Inc.
5.        Trimark  Homes,  Inc.
6.        Trimark  Development,  Inc.
7.        Crossmann  Management,  Inc.
8.        Deluxe  Aviation,  Inc.
9.        Crossmann    Investment,  Inc.
10.    Crossmann  Mortgage  Corp.
11.    Cutter  Homes,  LTD.
12.    Crossmann  Communities  of  Tennessee,  LLC
13.    Crossmann  Communities  of  North  Carolina,  Inc.
14.    Beach  Vacations,  LLC
15.    Pinehusrt  Builders,  LLC




Exhibit  23.1



INDEPENDENT  AUDITORS'  CONSENT

We  consent  to  the incorporation by reference in Registration Statement Nos.
33-94568,  333-2626,  333-4980  on  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 March 8, 1999, appearing in the Annual Report on Form 10-K of
Crossmann  Communities,  Inc.  for  the  year  ended  December  31,  1998.




DELOITTE  &  TOUCHE  LLP
Indianapolis,  Indiana
March  25,  1999