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, 2000

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

                                      0-22562
                            Commission file number

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

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

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

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

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

                       COMMON SHARES, WITHOUT PAR VALUE
                               (Title of class)

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

     Indicate by check mark whether the registrant (1) has filed all documents
required  to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934  during  the  preceding  12  months  (or for such shorter period that the
registrant was required to file such reports), and (2)has been subject to such
filing  requirements  for  the  past  90  days.
Yes        X          No

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

     The  aggregate market value of the voting stock held by non-affiliates of
the  registrant  on March 2, 2001 was approximately $258,874,901.  As of March
2,  2001,  there  were  10,466,624  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  2001  Annual  Meeting  of  Shareholders       Part III
                                  PART I

ITEM  1.    BUSINESS

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

GENERAL

     Crossmann  Communities, Inc. ("Crossmann" or the "Company")  has provided
homes  to  families  in  central  Indiana  since  1973.  Crossmann's homes are
targeted  primarily  to  entry-level  and first move-up buyers.  They range in
price  from approximately $81,900 to approximately $1,200,000; but the average
size  of  one  of  Crossmann's new homes is 1,400 square feet, and the average
selling  price in 2000 was approximately $129,300.  Today the Company operates
in  twelve  markets  in  six  states:
<TABLE>

<CAPTION>



<S>              <C>

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


      Crossmann  delivered 4,804 new homes in 2000 compared to 5,100 in 1999.
During  2000,  Crossmann acquired the remaining 50% equity interest in Trinity
Homes,  LLC    ("Trinity")  in  Indianapolis,  Indiana.

     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 29.4%.  The Company's success has been and
will  continue  to  be  dependent upon the following key operating strategies:

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

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

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

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

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

MARKETS
<TABLE>

<CAPTION>

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


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

                                   POPULATION   UNEMPLOYMENT
                                   -----------
MARKET             POPULATION (1)  GROWTH (2)   RATE (4)
-----------------  --------------  -----------  -------------
Indianapolis           1,563,665         11.3%           2.0%
Lafayette                175,439          8.6%           1.9%
Ft. Wayne                484,320          6.1%           2.8%
Columbus, Indiana             (3)          (3)            (3)
Columbus, Ohio         1,489,487         10.7%           2.2%
Cincinnati             1,960,995          7.9%           3.0%
Dayton                   958,698          .08%           3.5%
Lexington                455,617         12.2%           1.8%
Memphis                1,105,058          9.7%           3.6%
Charlotte              1,417,217         22.0%           3.3%
Myrtle Beach             178,550         23.9%           4.2%
Raleigh                1,105,535         28.8%           1.6%
<FN>

(1)  Estimated  MSA  population  as  of  July  1,  1999.
(2)  Estimated  growth  from  1990  to  1999.
(3)  Not  available.
(4)  Compared  to  the  national  average  of  4.0%  at  December  31,  2000.
</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 "Crossmann Communities" in most
of  its  markets, except where operations were acquired from another builder.
For  example,  in Lexington it sells as "Cutter Homes;" in Memphis it sells as
"Heartland  Homes"  or  "Paragon;"    in  Myrtle Beach, as "Pinehurst;" and in
Raleigh it sells as "Homes by Huff & Co." Each local operation offers homes to
entry-level  and  first move-up buyers.  In Myrtle Beach, South Carolina, that
target  market  has been expanded to include second-home and retirement buyers
seeking  homes  at  Crossmann's  price  point.

     In  October  2000, the Company acquired the remaining 50% equity interest
in  Trinity  Homes,  LLC, an Indianapolis-based homebuilder serving the first-
and  second-time move-up buyer.  Trinity sells homes under the "Trinity Homes"
label and under the label "Homes by John McKenzie."  These homes are sold at a
significantly  higher  selling  price  than  the  homes  above,  averaging
approximately  $223,000  in  2000,  compared  to $125,000 for Crossmann's core
product.

     The  Company intends to focus on delivering attractive housing at prices
entry-level  consumers  can  afford.   The Trinity acquisition was Crossmann's
first  departure  from  this  niche.    Management  is  comfortable  with this
diversification in product, because it is limited to Indianapolis, Crossmann's
home  base.    The  Company  will explore modification of its existing product
lines  or  creation of new product lines when local marketing efforts indicate
changes  will  improve  profitability.

CONSTRUCTION

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

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

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

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


LAND  ACQUISITION  AND  DEVELOPMENT

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

     Once  the  land  has  been  purchased, the Company undertakes development
activities  that  include  site planning and engineering, and construction of
roads,  sewer,  water  and  drainage  facilities  and  other  amenities.   The
activities  are  carefully  managed,  with  phases  geared  to  the  Company's
projected sales.  Generally, management of the Company attempts to maintain an
inventory of "finished" lots sufficient for approximately half the homes which
the  Company  anticipates  it  will  construct  during the next 18 months.  In
addition,  the  Company  maintains an inventory of raw land in anticipation of
its  needs  for a period of 18 to 36 months in the future. The following chart
summarizes  the  Company's  available  lot  inventory as of December 31, 2000.
<TABLE>

<CAPTION>



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

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

Indianapolis . . . . . . . .         1,208          684        2,335      3,712   6,647
Lafayette. . . . . . . . . .            32            0            0         32     694
Ft. Wayne. . . . . . . . .             239            0            0        239     410
Columbus. . . . . . . . .              171          104          808      1,083     491
Cincinnati/Dayton . . .                347          155        1,163      1,665     212
Southern Indiana . . .                 242            0        1,829      2,071     150
Lexington . . . . . . . . .            137          135          823      1,095      40
Memphis . . . . . . . . . .            247            0        1,111      1,358     444
Charlotte . . . . . . . . . .          133          203          765      1,101     609
Myrtle Beach . . . . . . .             279          186          940      1,405     713
Raleigh. . . . . . . . . . . . .        27          153          764        944      88
                                  --------  -----------  -----------  ---------  ------
                                     3,062        1,620       10,538     14,705  10,498
                                  ========  ===========  ===========  =========  ======
</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, 2000, the Company was a
participant  in  thirteen    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 2000 the Company
developed  approximately  45.3%  of  the  lots  on which its homes were built,
compared  to  approximately 52% in 1999.   The Company expects this percentage
to  stay  approximately  50%  in  2001.

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

FINANCING

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

     The  Company  believes  that  the  availability  of  FHA/VA  financing is
important  to  its  overall success in that many entry-level and first move-up
buyers  have  limited financial resources.  FHA and VA mortgages are backed by
government  insured  Fannie Mae and Ginnie Mae securities and should therefore
be  a  relatively  secure  source  of financing for Crossmann's customers.  In
2000,  approximately 65.9% of the homes delivered by the Company were financed
with  FHA/VA  mortgages.

     The  Company  has  established a mortgage brokerage subsidiary, Crossmann
Mortgage  Corp.,  which  was  certified  by  FHA,  a  program  of  the Federal
Department of Housing and Urban Development in July 1994.  Once certified, the
subsidiary  began  processing  FHA,  VA and conventional loans and selling the
servicing  rights.    In 1997, Crossmann Mortgage Corp. became a qualified FHA
underwriter.    The revenue of the subsidiary is comprised of origination fees
and  servicing release fees, and its expenses primarily include administrative
personnel  salaries  and other general office expenses.  In general, Crossmann
Mortgage  Corp.  does  not  warehouse  loans  and, as a result, does not incur
significant  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  homeowners  to  enable them to ask any
questions  that  have  arisen  since  they  took  possession.    Customers are
encouraged  to request an additional walk-through of the home approximately 90
days  after  closing.   Finally, the Company also offers its customers a final
inspection on the first anniversary of the closing to check the home for items
to  be  submitted  for  warranty  action  and  to  discuss any items which the
customer  believes  warrant  the  Company's  attention.

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

COMPETITION  AND  MARKET  FACTORS

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

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

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

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

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

TRADEMARKS

     "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,  2000,  the  Company had 656 full-time employees and 73
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 are as follows:


<S>                  <C>  <C>

NAME                 AGE  POSITION WITH COMPANY
-------------------  ---  --------------------------------------------------------------
John B. Scheumann     52  Chairman of the Board of Directors and Chief Executive Officer
Richard H. Crosser    62  Vice Chairman of the Board of Directors
Jennifer A. Holihen   42  Chief Financial Officer; Treasurer; Secretary; Director
Steven M. Dunn        46  President and Chief Operating Officer
</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 served as the Company's President and Chief Operating Officer
from    1992  until  2001,  and  now  serves on its Board of Directors as Vice
Chairman.  He has been 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 was elected President in March 2001.  He has served as Executive
Vice  President of Operations since 1998, and prior to that, served as General
Manager of the Company's Columbus, Ohio Division since October 1993.  Mr. Dunn
was  the sole shareholder and president of Deluxe Homes of Columbus, Inc. from
1987  until  its  acquisition  by  the  Company  in  1993.

GOVERNMENT  REGULATIONS  AND  ENVIRONMENTAL  MATTERS

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

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

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

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


ITEM  2.  PROPERTIES

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


ITEM  3.    LEGAL  PROCEEDINGS

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




ITEM  4.  SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY-HOLDERS
None.


































                                   PART II

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

     The  Company's  common  shares trade on The Nasdaq Stock Market under the
symbol:  "CROS."     Shares outstanding at December 31, 2000 were 10,457,922.
The  closing  price  at  December  31, 2000 was $21.00.  During the year ended
December  31,  2000, the high closing sales price per share as reported by The
Nasdaq  Stock  Market  was  $24.44.  The low closing sales price per share was
$14.31.
<TABLE>

<CAPTION>

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


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

                       1999                  2000
Quarter ended  High          Low     High          Low
-------------  ------        ------  ------        ------
March 31       $29.00        $18.75  $21.50        $14.75
June 30         29.75         19.38   18.75         14.68
September 30    33.63         16.00   21.00         14.14
December 31     18.06         14.19   25.13         17.25
</TABLE>



     The  closing sale price of the Company's Common Shares as reported on The
Nasdaq  Stock  Market on March 2, 2001 was $27.31.  As of March 2, 2001, there
were  44  holders  of  record  of  the Company's Common Shares.  The Company's
transfer  agent  estimates  that  there were 10,466,624 shares outstanding, on
March  2, 2001, and that on that date there are approximately 1,382 beneficial
owners  of  the  Company's  Common  Shares.

     On  October  7,  1999,  Crossmann's  Board  of  Directors  authorized the
repurchase  of  up  to  15% of its outstanding shares (1,740,357 shares out of
11,602,382  shares  then  outstanding).  As of March 2, 2001, 1,283,000 shares
had been repurchased pursuant to this plan, at an average price of  $15.78 per
share.    There  were  10,466,624  shares  outstanding  at  March  2,  2001.

     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,  2000.    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>

                                        1996      1997      1998      1999      2000
STATEMENT OF OPERATIONS DATA:
 Sales                              $229,485  $316,435  $421,926  $609,319  $621,038
 Gross Profit                         48,051    65,550    89,906   124,233   121,366
 Income from operations               24,854    32,170    44,056    62,223    55,759
 Income before income taxes           24,668    33,399    49,606    65,694    58,380
 Income taxes                          9,603    13,393    19,734    25,957    22,601
 Net income                           15,065    20,005    29,872    39,737    35,779
 Net income per common share (1):
    Basic                               1.65      2.05      2.63      3.44      3.33
    Diluted                             1.63      2.02      2.57      3.40      3.28

 Weighted average common shares
 outstanding:
    Basic                              9,150     9,759    11,342    11,553    10,732
    Diluted                            9,261     9,927    11,608    11,698    10,907

OPERATING DATA:
 Number of closings (2)                2,068     2,774     3,714     5,100     4,804
 Average home sales price           $110,970  $114,072  $113,604  $119,474  $129,275
 Homes in backlog (2)                  1,006     1,080     1,744     1,496     2,010

BALANCE SHEET DATA:
 Cash and cash equivalents          $    100  $  5,526  $ 18,011  $ 13,636  $ 17,443
 Inventories and properties
  held for development or sale       113,202   153,524   214,198   259,996   279,313
 Total assets                        128,336   185,276   283,794   339,875   373,903
 Notes payable                        48,326    51,122   101,223   119,959   141,287
 Total shareholders' equity           59,649   110,803   150,281   188,479   207,710
<FN>

(1) Per share amounts for 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.    During the second half of 1999, interest rates rose, and orders
fell  precipitously compared to the prior year.  This decline was borne out in
lower  closing  volume  in 2000.  Crossmann adjusted its overhead spending and
closed  underperforming  markets  of  Louisville,  Kentucky  and  Nashville,
Tennessee.    The Company also modified its product in some markets to compete
more  effectively  and  acquired  full ownership of Trinity to help offset the
closing  shortfall.

     Fortunately,  weak  order  trends reversed themselves.  During the second
half  of  2000, as mortgage interest rates began to decline and as Crossmann's
improved  pricing and marketing efforts took effect, orders improved.  Backlog
at  December  31,  2000  is  34%  higher  than  at December 31, 1999.  Without
Louisville  and  Nashville,  margins  are expected to be stronger, and Trinity
should  contribute  a  full  twelve  months'  earnings  in  2001.


RESULTS  OF  OPERATIONS

     During  the five-year period ended December 31, 2000, the Company's sales
increased  at  an  average compound annual rate of 29.4% per year, from $229.5
million in 1996 to $621.0 million in 2000.  Net income increased at an average
compound annual rate of 26.3%, from $15.1 million  in 1996 to $35.8 million in
2000.    Shareholders'  equity increased from $59.6 million as of December 31,
1996  to  $207.7  million  as  of  December  31,  2000.

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

<TABLE>

<CAPTION>
     UNIT  CLOSINGS  BY  MARKET


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

                                          1992  1993   1994   1995   1996   1997   1998   1999   2000
                                          ----  ----  -----  -----  -----  -----  -----  -----  -----
Indianapolis(1). . . . . . . . . . . .     491   686    732  1,043  1,124  1,314  1,384  1,946  1,834
Lafayette. . . . . . . . . . . . . . .     125   143    183    160    188    166    171    190    171
Columbus. . . . . . . . . . . . . .               23    133    197    247    315    315    311    281
Cincinnati/Dayton .  . .                                 13    159    245    419    489    541    463
Ft. Wayne. . . . . . . . . . . . . .                     12    116     94     84    186    213    196
Southern Indiana. . . . . . . . .                                     169    283    338    466    411
Louisville. . . . . . . . . . . . . . .                                 1    102    240    190    119
Lexington. . . . . . . . . . . . . .                                          64    109    154    159
Memphis. . . . . . . . . . . . . . .                                          27    189    277    268
Nashville . . . . . . . . . . . . . . .                                               2     95    125
Charlotte . . . . . . . . . . . . . . .                                               1    235    431
Myrtle Beach . . . . . . . . . . . . .                                              290    386    213
Raleigh. . . . . . . . .                                                                    96    133
                                                                                         -----  -----
Total. . . . . . . . . . . . . . . . . .   616   852  1,073  1,675  2,068  2,774  3,714  5,100  4,804
                                          ====  ====  =====  =====  =====  =====  =====  =====  =====
<FN>

(1)    Closings  in  Indianapolis  include fourth quarter 2000 closings for Trinity, but not closings
achieved  when  Trinity  was  a 50% joint venture partner of Crossmann's from  September 1997 through
September  2000.
</TABLE>


YEAR  ENDED  DECEMBER  31,  2000  COMPARED  TO  YEAR  ENDED  DECEMBER 31, 1999
<TABLE>

<CAPTION>

     The  following  table  sets  forth,  for  the  years ended December 31, 2000 and 1999, certain income statement
items  related  to  the  Company's  operations:
                                          FOR THE YEAR ENDED DECEMBER 31,


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



                                                        1999               1999             2000               2000
                                              --------------  ------------------  --------------  ------------------
                                                              (percent of sales)                  (percent of sales)
                                                              ------------------                  ------------------
                                               (in millions)                       (in millions)
                                              --------------                      --------------
Sales                                         $        609.3              100.0%  $        621.0              100.0%
--------------------------------------------  --------------  ------------------  --------------  ------------------
Cost of sales                                          485.1               79.6%           499.6               80.5%
--------------------------------------------  --------------  ------------------  --------------  ------------------
Gross profit                                           124.2               20.4%           121.4               19.5%
--------------------------------------------  --------------  ------------------  --------------  ------------------
Selling, general and administrative expenses
--------------------------------------------
                                                        62.0               10.2%            65.6               10.6%
                                              --------------  ------------------  --------------  ------------------
Income from operations                                  62.2               10.2%            55.8                9.0%
--------------------------------------------  --------------  ------------------  --------------  ------------------

Other income, net                                        5.7                0.9%             5.0                0.8%
--------------------------------------------  --------------  ------------------  --------------  ------------------
Interest                                                -2.2               -0.4%            -2.4               -0.4%
--------------------------------------------  --------------  ------------------  --------------  ------------------
                                                         3.5                0.6%             2.6                0.4%
                                              --------------  ------------------  --------------  ------------------

Income before income taxes                              65.7               10.8%            58.4                9.4%
--------------------------------------------  --------------  ------------------  --------------  ------------------
Income taxes                                            26.0                4.3%            22.6                3.6%
--------------------------------------------  --------------  ------------------  --------------  ------------------
Net income                                    $         39.7                6.5%  $         35.8                5.8%
--------------------------------------------  --------------  ------------------  --------------  ------------------

Other operating data
--------------------------------------------
   Units closed                                        5,100                               4,804
--------------------------------------------  --------------                      --------------
   Average sales $per unit closed             $      119,474                      $      129,275
--------------------------------------------  --------------                      --------------
   Units in backlog at December 31                     1,496                               2,010
--------------------------------------------  --------------                      --------------


<S>                                           <C>

                                              PERCENTAGE
                                              CHANGE, 1999
                                              TO 2000
                                              -------------




Sales                                                  1.9%
--------------------------------------------  -------------
Cost of sales                                          3.0%
--------------------------------------------  -------------
Gross profit                                          -2.3%
--------------------------------------------  -------------
Selling, general and administrative expenses
--------------------------------------------
                                                       5.8%
                                              -------------
Income from operations                               -10.3%
--------------------------------------------  -------------

Other income, net                                    -12.3%
--------------------------------------------  -------------
Interest                                               9.1%
--------------------------------------------  -------------
                                                     -25.7%
                                              -------------

Income before income taxes                           -11.1%
--------------------------------------------  -------------
Income taxes                                          13.1%
--------------------------------------------  -------------
Net income                                            -9.8%
--------------------------------------------  -------------

Other operating data
--------------------------------------------
   Units closed                                       -5.8%
--------------------------------------------  -------------
   Average sales $per unit closed                      8.2%
--------------------------------------------  -------------
   Units in backlog at December 31                    34.4%
--------------------------------------------  -------------
</TABLE>



     Sales increased by $11.7  million, or approximately 1.9%, in 2000 over
1999.    Sales  were  higher  due  to the acquisition of Trinity in the fourth
quarter.    Unit sales were lower; 4,804 units were closed in 2000 compared to
5,100  in  1999;  but  the  average  selling  price  was higher, approximately
$129,300  in  2000,  compared  to  approximately  $119,500  in  1999.  Trinity
contributed  closings at an average selling price of approximately $240,400 in
the  fourth  quarter,  which  is  higher  than  Crossmann's  other  markets.

        Gross profit decreased by $2.8 million, or approximately 2.3%, for
the  year.    This represents a gross margin percentage of 19.5% of salesin
2000as  compared  to  20.4%  in  1999.    The  decrease  in margin resulted
principally  from  low  margins  and  exit costs in Louisville and Nashville.
Gross margin was also impacted in 2000 by lower margins from Trinity closings.
 Trinty  sales  had  margins  of 13.2% in the fourth quarter of 2000.  Margins
produced  by  Crossmann's  core  markets  stayed  strong.

<TABLE>

<CAPTION>

                           SELECTED INCOME STATEMENT ITEMS FOR THE YEAR ENDED DECEMBER 31, 2000


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


                                                                                  Crossmann without discontinued markets
                                              Crosssmann                                                     (in millions)
                                              --------------                      ----------------------------------------
                                              Consolidated    (percent of sales)
                                              --------------
                                               (in millions)
                                              --------------
Sales                                         $       621.0                       $                                 586.0
Cost of sales                                         499.6                                                         462.8
                                              --------------                      ----------------------------------------
Gross profit                                          121.4                19.5%                                    123.2
Selling, general and administrative expenses
                                                       65.6                                                          62.2
                                              --------------                      ----------------------------------------
Income from operations                                 55.8                 9.0%                                     61.0

Other income                                            5.0                                                           5.0
Interest                                               (2.4)                                                         (1.2)
                                              --------------                      ----------------------------------------
                                                        2.6                 0.4%                                      3.8

Pretax income                                 $        58.4                 9.4%  $                                  64.8
                                              ==============  ==================  ========================================


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


                                                                  Core
                                                                  Crossmann

                                              (percent of sales)  Markets         (percent of sales)

                                                                   (in millions)
                                                                  --------------
Sales                                                             $       544.6
Cost of sales                                                             427.0
                                                                  --------------
Gross profit                                               21.0%          117.6                21.6%
Selling, general and administrative expenses
                                                                           59.8%
                                                                  --------------
Income from operations                                     10.4%           57.8%               10.6%

Other income                                                                5.0%
Interest                                                                    0.2%
                                                                  --------------
                                                            0.6%            5.2%                1.0%

Pretax income                                              11.1%  $        63.0                11.6%
                                              ==================  ==============  ==================
</TABLE>



     Selling,  general  and  administrative expenses stayed fairly steady as a
percentage  of  sales,  10.2%  in  1999  compared  to  10.6%  in  2000.

     Due  to the decline in gross margin,  income before income taxes for 2000
decreased  approximately  $7.3  million  compared  to  1999,  or  11.1%.  This
represents  a  decrease from 10.8% of sales in 1999 to 9.4% of sales in 2000.
Net  income  decreased  $3.9  million  or 9.8%.  Net income as a percentage of
sales  was 5.8% in 2000 compared to 6.5% in 1999.  Most of these declines were
attributable  to  lower  gross  margin.   The Company's effective tax rate was
38.7%  in  2000,  compared  to  39.6%  in  1999.

YEAR  ENDED  DECEMBER  31,  1999  COMPARED  TO  YEAR  ENDED DECEMBER 31, 1998
<TABLE>

<CAPTION>

     The  following  table  sets  forth,  for  the  years ended December 31, 1999 and 1998, certain income statement
items  related  to  the  Company's  operations:
                                          FOR THE YEAR ENDED DECEMBER 31,


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



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

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

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

Other operating data
   Units closed                                        3,714                               5,100
   Average sales $per unit closed             $      113,604                      $      119,474
   Units in backlog at December 31                     1,744                               1,496


<S>                                           <C>

                                              PERCENTAGE
                                              CHANGE, 1998
                                              TO 1999



Sales                                                 44.4%
Cost of sales                                         46.1%

Gross profit                                          38.4%
Selling, general and administrative expenses
                                                      35.4%

Income from operations                                41.4%

Other income, net                                    -17.4%
Interest                                              69.2%

                                                     -37.5%

Income before income taxes                            32.4%
Income taxes                                          32.0%

Net income                                            33.0%


Other operating data
   Units closed                                       37.3%
   Average sales $per unit closed                      5.2%
   Units in backlog at December 31                   -14.2%
</TABLE>



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

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

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

     Due  to  the  increase  in  sales,    income before income taxes for 1999
increased  approximately $16.1 million over 1998, or 32.4%.  This represents a
decrease  from  11.8%  of sales in 1998 to 10.8% of sales in 1999.  Net income
increased $9.8 million or 33.0%.  Net income as a percentage of sales was 6.5%
in 1999 compared to 7.1% in 1998.  Most of the rate declines were attributable
to  lower gross margins.   The Company's effective tax rate was 39.6% in 1999,
compared  to  39.8%  in  1998.

BACKLOG

     The following table sets forth certain data relating to the operations of
the  Company  for  the  years  ended  December  31,  1998,  1999  and  2000.
<TABLE>

<CAPTION>




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

                                           1998          1999          2000
                                   ------------  ------------  ------------
Closings (for the period ended)           3,714         5,100         4,804
Homes in backlog                          1,744         1,496         2,010
Aggregate sales value in backlog   $197,100,000  $177,300,000  $273,400,000
Average sales price of backlog     $    113,020  $    118,520  $    136,020
</TABLE>


        Historically,  a  substantial  portion  of  the  homes  in  backlog at
December  31  are  closed  prior to June 30, but because of weather conditions
late  in  2000  and  early  in 2001, management believes closings will be more
skewed  than normal to the second half of 2001.  Furthermore, Trinity homes in
backlog are larger and take longer to complete.  Thus, both volume and average
selling  price  should be higher in the second half of 2001, than in the first
half.

LIQUIDITY  AND  CAPITAL  RESOURCES

     At December 31, 2000, Crossmann had cash and cash equivalents balances of
$17.4  million.

     On  October  7,  1999,  Crossmann's  Board  of  Directors  authorized the
repurchase  of  up  to  15% of its outstanding shares (1,740,357 shares out of
11,602,382  shares  then  outstanding).    As  of December 31, 2000, 1,283,000
shares  had  been repurchased and retired pursuant to this plan, at an average
price  of    $15.78  per  share.

     During  2000,  expenditures  were  financed with cash from operations and
with  borrowings  on  a  $135  million unsecured line of credit with Bank One,
Indiana  N.A.  and its participants.  The line of credit bears interest at the
bank's  prime lending rate, but permits portions of the outstanding balance to
be  committed  for  fixed  periods  of time at a rate equal to LIBOR plus 1.3%
through  1.6%.    At December 31, 2000 the Company had drawn funds on its bank
line of credit of $80,170,000.  This line of credit has a three-year maturity,
renewable  annually.

     The Company also has $11.1 million in senior notes, maturing in 2004 with
interest  payable quarterly at 7.625%, and annual principal reductions of $2.8
million,  and  $50.0  million  in senior notes issued in June of 1998, payable
over  10  years  at 7.75%, payable quarterly.  Annual principal reductions for
this  note  issue  of  $8.3  million  begin  June  11,  2003.

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

     The Company's primary uses of capital are home construction costs and the
purchase  and development of land.  Real estate inventories were approximately
$279.3  million  or  74.7%  of  total  assets at December 31, 2000 compared to
approximately  $260.0  million or 76.5% of total assets at December 31, 1999.
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 were approximately $100.1 million at
December  31,  2000.    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  2000,  the  Company  acquired  the  remaining 50% interest of a joint
venture, Trinity Homes, LLC.  This transaction gave rise to approximately $4.2
million  in  goodwill  in  2000.

     From  time  to  time,  Crossmann  enters  into  joint ventures with other
builders  and  developers,  to  share  risk and to obtain external expertise.
Crossmann's  investment  in  and  advances  to  joint  ventures  decreased  to
approximately $16.3 million in 2000 from approximately $27.7 million in 1999.
This investment declined in 2000 when the remaining equity interest in Trinity
Homes,  LLC  was  acquired.

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

INFLATION  AND  EFFECTS  OF  CHANGING  PRICES

     The  Company  historically has been able to raise sales prices by amounts
at least equal to its cost increases and, accordingly, has not experienced any
detrimental  effect  from  inflation.  However, because the Company sells to a
price-conscious consumer, its ability to raise prices is somewhat limited.  In
2000, the Company was able to pass along certain price increases effectively.
The  average  selling  price  of  Crossmann's  core  product  increased  from
approximately  $119,500 in 1999 to approximately $125,000 in 2000.  Generally,
management  seeks  to  optimize  volume  by  keeping  homes  affordable and to
optimize  margins  thorough  careful  planning.

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

NEW  ACCOUNTING  PRONOUNCEMENTS

Statement  of  Financial Accounting Standards ("SFAS") No. 133, Accounting for
Derivative Instruments and Hedging Activities, is effective for the Company on
January  1, 2001.  This statement, as amended by SFAS No. 138 and interpreted,
establishes  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
evaluated the requirements of SFAS No. 133 and has determined that the Company
has  no derivative instruments other than normal purchase and sale contracts.
Accordingly,  management  does  not expect that the adoption of this statement
will  have  a  significant  impact  on  the  Company's  consolidated financial
position  or  results  from  operations.

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                                                                                 19
Consolidated Balance Sheets as of December 31, 1999 and 2000                                                 20
Consolidated Statements of Income for the Years Ended December 31, 1998, 1999, and 2000                      21
Consolidated Statements of Shareholders' Equity for the Years Ended December 31, 1998, 1999, and    2000
                                                                                                             22
Consolidated Statements of Cash Flows for the Years Ended December 31, 1998, 1999, and 2000                  23
Notes to Consolidated Financial Statements                                                                24-31
</TABLE>



























INDEPENDENT  AUDITORS'  REPORT

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

We  have  audited  the  accompanying  consolidated balance sheets of Crossmann
Communities,  Inc.  and subsidiaries as of December 31, 2000 and 1999, and the
related consolidated statements of income, shareholders' equity and cash flows
for  each  of  the  three years in the period ended December 31, 2000.   These
financial  statements are the responsibility of the Company's management.  Our
responsibility  is  to  express  an  opinion  on  these consolidated financial
statements    based  on  our  audits.

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

In our opinion, such  consolidated financial statements present fairly, in all
material  respects, the financial position of the companies as of December 31,
2000  and  1999,  and the results of their operations and their cash flows for
each  of  the  three years in the period ended December 31, 2000 in conformity
with  accounting  principles  generally  accepted  in  the  United  States  of
America.



DELOITTE  &  TOUCHE  LLP
Indianapolis,  Indiana

March  2,  2001

















                          Crossmann Communities, Inc
                               and Subsidiaries

                         Consolidated Balance Sheets

                       as of December 31, 1999 and 2000
<TABLE>

<CAPTION>



<S>                                               <C>           <C>

                                                          1999          2000
                                                  ------------  ------------
ASSETS
   Cash and cash equivalents                      $ 13,635,911  $ 17,442,680
   Retainages                                        1,198,342     1,257,188
   Real estate inventories                         259,995,959   279,312,701
   Furniture and equipment, net                      4,753,141     4,607,689
   Investments in joint ventures                    27,669,884    16,336,641
   Goodwill, net                                    17,597,512    19,839,154
   Other assets                                     15,024,356    35,107,053
                                                  ------------  ------------
Total assets                                      $339,875,105  $373,903,106
                                                  ============  ============


LIABILITIES AND SHAREHOLDERS' EQUITY
   Accounts payable                               $ 22,335,253  $  9,459,979
   Accrued expenses and other liabilities            9,101,392    15,446,987
   Notes payable                                   119,959,088   141,286,510
                                                  ------------  ------------
Total liabilities                                  151,395,733   166,193,476

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 - 11,469,086
         at December 31, 1999
      Issued and outstanding shares - 10,457,922
         at December 31, 2000                       63,616,282    47,067,554
   Retained earnings                               124,863,090   160,642,076
                                                  ------------  ------------
Total shareholders' equity                         188,479,372   207,709,630
                                                  ------------  ------------
Total liabilities and shareholders' equity        $339,875,105  $373,903,106
                                                  ============  ============
<FN>

See  accompanying  notes.
</TABLE>





<TABLE>

<CAPTION>


                                   Crossmann Communities, Inc.
                                         and Subsidiaries

                                Consolidated Statements of Income

                       for the Years Ended December 31, 1998, 1999 and 2000


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

                                                               1998           1999           2000
                                                       -------------  -------------  -------------

Sales of residential real estate                       $421,925,742   $609,319,345   $621,037,646
Cost of residential real estate sold                    332,119,887    485,086,158    499,671,386
                                                       -------------  -------------  -------------
Gross profit                                             89,805,855    124,233,187    121,366,260

Selling, general and administrative expenses             45,749,445     62,010,118     65,607,310
                                                       -------------  -------------  -------------
Income from operations                                   44,056,410     62,223,069     55,758,950

Other income, net                                         6,869,524      5,725,972      4,983,186
Interest expense                                         (1,319,920)    (2,255,019)    (2,362,337)
                                                       -------------  -------------  -------------
                                                          5,549,604      3,470,953      2,620,849
                                                       -------------  -------------  -------------
Income before income taxes                               49,606,014     65,694,022     58,379,799
Income taxes                                             19,734,278     25,956,910     22,600,813
                                                       -------------  -------------  -------------
Net income                                             $ 29,871,736   $ 39,737,112   $ 35,778,986
                                                       =============  =============  =============

Net income per common share:
 Basic                                                 $       2.63   $       3.44   $       3.33
                                                       =============  =============  =============
 Diluted                                               $       2.57   $       3.40   $       3.28
                                                       =============  =============  =============

Weighted average number of common shares outstanding:
  Basic                                                  11,341,645     11,553,288     10,731,966
                                                       =============  =============  =============
  Diluted                                                11,607,944     11,698,479     10,907,457
                                                       =============  =============  =============
<FN>

See  accompanying  notes.
</TABLE>





<TABLE>

<CAPTION>

                              Crossmann Communities, Inc.
                                   and Subsidiaries

                              Consolidated Statements of
                                 Shareholders' Equity

                 for the Years Ended December 31, 1998, 1999 and 2000



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

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

Balances at January 1, 1998     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
   Net income                                                 39,737,112    39,737,112
   Repurchase of common shares    (182,500)    (2,921,982)                  (2,921,982)
   Issuance of common shares       107,814      1,383,554                    1,383,554
                                -----------  -------------                -------------
Balances at December 31, 1999   11,469,086     63,616,282    124,863,090   188,479,372
   Net income                                                 35,778,986    35,778,986
   Repurchase of common shares  (1,100,500)   (17,327,666)                 (17,327,666)
   Issuance of common shares        89,336        778,938                      778,938
                                -----------  -------------                -------------
 Balances at December 31, 2000  10,457,922   $ 47,067,554   $160,642,076  $207,709,630
                                ===========  =============  ============  =============

<FN>

See  accompanying  notes.
</TABLE>













<TABLE>

<CAPTION>

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

            for the Years Ended December 31, 1998, 1999 and 2000 (See Notes 7, 8 and 9)


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

                                                               1998            1999            2000



OPERATING ACTIVITIES:
Net income                                            $  29,871,736   $  39,737,112   $  35,778,986
Adjustments to reconcile net income to net

   cash provided by (used in) operating activities:
      Depreciation                                          999,519         662,871       2,082,103
      Amortization                                          494,990         543,987       1,995,607
      Equity in earnings of affiliates                   (2,866,700)     (3,645,100)     (1,438,500)
      Deferred income taxes                                (302,188)            -0-        (852,373)
      Cash provided (used) by changes in:

         Retainages                                        (228,851)        (82,725)        (58,846)
         Real estate inventories                        (38,736,025)    (37,026,268)     35,972,471
         Other assets                                    (3,106,812)     (1,321,810)    (16,846,102)
         Accounts payable                                 3,278,609       1,079,738     (25,476,868)
         Accrued expenses and other liabilities           4,129,563      (3,069,587)      3,829,193
                                                      --------------  --------------  --------------
Net cash provided by (used in) operating activities      (6,466,159)     (3,121,782)     34,985,671

INVESTING ACTIVITIES:
Purchases of furniture and equipment                     (1,307,119)     (1,307,871)       (365,408)
Investments in joint ventures                            (5,604,524)     (6,303,906)     (2,051,706)
Business acquisitions, net of cash acquired              (9,669,888)     (4,363,760)     (5,454,482)
                                                      --------------  --------------  --------------
Net cash used in investing activities                   (16,581,531)    (11,975,537)     (7,871,596)

FINANCING ACTIVITIES:
Proceeds from bank borrowings                           198,603,946     256,011,879     227,435,875
Principal payments on bank borrowings                  (211,489,000)   (239,733,000)   (231,351,875)
Payments on notes and long-term debt                     (2,893,467)     (4,018,677)     (2,842,578)
Proceeds from issue of senior notes                      50,000,000             -0-             -0-
Repurchase of common shares                                     -0-      (2,921,382)    (17,327,666)
Net proceeds from sale of common shares                   1,311,529       1,383,554         778,938
                                                      --------------  --------------  --------------
Net cash provided by (used in) financing activities      35,533,008      10,721,774     (23,307,306)

Net increase (decrease) in cash and cash equivalents     12,485,318      (4,375,545)      3,806,769
Cash and cash equivalents at beginning of year            5,526,138      18,011,456      13,635,911
                                                      --------------  --------------  --------------
Cash and cash equivalents at end of year              $  18,011,456   $  13,635,911   $  17,442,680
                                                      ==============  ==============  ==============

<FN>

See  accompanying  notes.
</TABLE>








                         Crossmann Communities, Inc.
                               and Subsidiaries

                  Notes to Consolidated Financial Statements

             for the Years Ended December 31, 1998, 1999 and 2000


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;
Lexington,  Kentucky;  Memphis,  Tennessee;  Charlotte  and  Raleigh,  North
Carolina;  and Myrtle Beach, South Carolina. During 2000, Crossmann closed its
operations  in  Louisville,  Kentucky  and  Nashville,  Tennessee.

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.    Effective October 1, 2000, Crossmann acquired the remaining
50%  interest  in  one of its joint ventures, Trinity Homes, LLC ("Trinity").
Prior  to this date, the Company recorded its 50% share of Trinity earnings in
other  income.

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

Cash  and  Cash  Equivalents
All  highly  liquid  investments  with maturities of three months or less when
purchased  are  considered  to  be  cash  equivalents.

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,
subject  to  an ongoing analysis of impairment.   Accumulated amortization was
approximately  $2,074,400  and  $3,061,500  at  December  31,  1999  and 2000,
respectively.

Furniture  and  Equipment
Furniture  and  equipment  are stated at cost.  Depreciation is computed using
straight-line  and  accelerated methods over the estimated useful lives of the
respective  assets  ranging  from  5 to 39 years.  Accumulated depreciation is
approximately  $3,996,200  and  $6,078,300  at  December  31,  1999  and 2000,
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
Statement  of  Financial Accounting Standards ("SFAS") No. 133, Accounting for
Derivative Instruments and Hedging Activities, is effective for the Company on
January  1, 2001.  This statement, as amended by SFAS No. 138 and interpreted,
establishes  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
evaluated the requirements of SFAS No. 133 and has determined that the Company
has  no derivative instruments other than normal purchase and sale contracts.
Accordingly,  management  does  not expect that the adoption of this statement
will  have  a  significant  impact  on  the  Company's  consolidated financial
position  or  results  from  operations.

3.                    FINANCIAL  INSTRUMENTS

SFAS  No.  107,  Disclosure About Fair Value of Financial Instruments, defines
the fair value of a financial instrument 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 fair
value  of  senior  notes  payable  due  December 2004 and due June 2008 totals
approximately $10,900,000 and $47,900,000, respectively, at December 31, 2000.

4.                  REAL  ESTATE  INVENTORIES
<TABLE>

<CAPTION>

Real  estate  inventories  at  December  31  consist  of:


<S>                                   <C>           <C>

                                              1999          2000
                                      ------------  ------------

Residential homes under construction  $117,280,516  $117,399,498
Land held for future development        49,085,157    64,604,096
Land under development                  45,712,631    50,578,935
Purchased developed lots                31,995,716    32,826,664
Homes held for resale                    4,187,270     3,910,940
Model homes                             11,734,669     9,992,568
                                      ------------  ------------
                                      $259,995,959  $279,312,701
                                      ============  ============
</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>

                     1998          1999         2000
             ------------  ------------  -----------

Revenue      $101,829,142  $126,940,421  $20,362,027
Expenses       94,867,827   117,539,265   18,233,979
             ------------  ------------  -----------
Net income   $  6,961,315  $  9,401,156  $ 2,128,048
             ============  ============  ===========

Assets       $ 63,358,541  $ 92,882,531  $63,657,068
Liabilities    48,716,614    73,817,315   49,178,071
             ------------  ------------  -----------
Equity       $ 14,641,927  $ 19,065,216  $14,478,997
             ============  ============  ===========
</TABLE>


At  December 31, 1999 and 2000, assets of joint ventures, excluding Trinity in
2000,  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 $6,525,180,
$6,022,340  and  $14,557,550  in  lots  to  the Company in 1998, 1999 and 2000
respectively.   Investments in land joint ventures include accounts receivable
from  the  joint  ventures  of    $6,957,448  and $9,106,601 in 1999 and 2000,
respectively.

At  December 31, 1999, the Trinity joint venture assets consisted primarily of
residential  homes  under construction.  For the years ended December 31, 1998
and  1999,  and  for  the nine-month period ended October 1, 2000,  this joint
venture  provided approximately $2,866,700, $3,645,100 and $1,438,500 in other
income  to  the  Company,  respectively.    Investments  in  joint ventures at
December  31,  1999  includes  $11,009,196 in notes receivable from this joint
venture.

6.                    OTHER  ASSETS
<TABLE>

<CAPTION>

Other  assets  at  December  31  consist  of:


<S>                        <C>          <C>

                                  1999         2000
                           -----------  -----------

Lot deposits               $ 5,892,037  $ 8,830,458
Mortgage notes receivable    1,286,099    9,482,463
Model homes, financed              -0-    6,632,481
Other                        7,846,220   10,161,651
                           -----------  -----------
                           $15,024,356  $35,107,053
                           ===========  ===========
</TABLE>



In  2000,  the  Company  financed  model homes for approximately $6,632,500 at
approximately  1%  interest  payable  monthly.    The  corresponding  finance
obligation  is  included  in  other  liabilities.

7.                    CREDIT  ARRANGEMENTS
<TABLE>

<CAPTION>

Notes  payable  consists  of  the  following  at  December  31:


<S>                                                                  <C>           <C>

                                                                             1999          2000
Line of credit with banks, maximum $135,000,000, with interest
payable on funds committed for fixed periods at LIBOR (ranging from
6.70% to 6.73% at December 31, 2000) plus 1.3% through 1.6% and
on floating funds at the banks' prime rate (9.50% at December 31,    $ 56,000,000  $ 80,170,000
2000) maturing in March 2002.
Senior notes payable, due December 2004 with annual principal
payments of $2,777,777, and  quarterly interest payments at 7.625%.    13,888,888    11,111,110
Senior notes payable, due June 11, 2008 with annual principal
payments of $8,333,334 beginning June 2003, and quarterly interest
payments at 7.75%.                                                     50,000,000    50,000,000
Other                                                                      70,200         5,400
                                                                     ------------  ------------
                                                                     $119,959,088  $141,286,510
                                                                     ============  ============
</TABLE>



The  senior  notes  and  line  of  credit agreements require a minimum current
ratio,  a  minimum  fixed  charge  coverage  ratio, a maximum ratio of debt to
tangible  capital base, a maximum ratio of land to equity, and a maximum ratio
of  debt  to a borrowing base derived from inventory levels.  The senior  note
due  2004 requires a premium  in the event of pre-payment.  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
$4,704,200, $7,591,000, and $8,307,400 for 1998, 1999, and 2000, respectively.

Interest  paid,  including  amounts capitalized, was approximately $6,053,000,
$9,846,000  and  $10,669,800  in  1998,  1999,  and  2000, respectively.   The
weighted average interest rate on outstanding borrowings  was 8.1% at December
31,  2000.

<TABLE>

<CAPTION>

Scheduled  maturities  of  notes  payable  for  each  of  the  five  years and
thereafter  as  of  December  31,  2000  are  as  follows:


<S>         <C>

2001        $  2,783,178
2002          82,947,778
2003           2,777,778
2004          11,111,110
2005           8,333,334
Thereafter    33,333,332
            ------------

            $141,286,510
            ============
</TABLE>



8.                  SHAREHOLDERS'  EQUITY

The  Company  has authorized 10,000,000 preferred shares which remain unissued
at  December  31,  2000.    The  Board of Directors of the Company has not yet
determined the preferences, qualifications, relative voting or other rights of
the  authorized  preferred  shares.

On  October  7, 1999, Crossmann's Board of Directors authorized the repurchase
of  up  to  15%  of its outstanding shares (1,740,357 shares out of 11,602,382
shares  then  outstanding).      As of December 31, 2000, 1,283,000 shares had
been  repurchased  and  retired pursuant to this plan, at an average price of
$15.78  per  share.

The  Company  has  incentive  share  option  plans for employees and directors
pursuant  to  which  1,237,500  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.    As  of  December 31, 2000, options outstanding had
exercise  prices  between  $5.17  and $30.38 and a weighted average remaining
contractual  life  of  6.7  years.
<TABLE>

<CAPTION>



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

                      1998                               1998     1999                               1999     2000
                   --------  --------------------------------  --------  --------------------------------  --------
                             Weighted Average Exercise Price             Weighted Average Exercise Price

                   Shares                                      Shares                                      Shares

Beginning Balance  377,700   $                           9.96  501,630   $                          16.33  466,749
Options granted    206,250                              25.22   98,970                              24.92   72,000
Options exercised  (80,720)                              9.14  (58,601)                             11.97  (72,605)
Options forfeited   (1,600)                             22.63  (75,250)                             26.65  (57,750)
                   --------  --------------------------------  --------  --------------------------------  --------
Ending Balance     501,630   $                          16.33  466,749   $                          17.04  408,394
                   ========  ================================  ========  ================================  ========
Exercisable        501,630   $                          16.33  466,749   $                          17.04  408,394
                   ========  ================================  ========  ================================  ========


<S>                <C>

                                               2000
                   --------------------------------
                   Weighted Average Exercise Price



Beginning Balance  $                          17.04
Options granted                               15.50
Options exercised                              7.39
Options forfeited                             23.45
                   --------------------------------
Ending Balance     $                          17.57
                   ================================
Exercisable        $                          17.57
                   ================================
</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  pro forma net income and basic and
diluted  net  income per share for the years ended December 31, 1998, 1999 and
2000  would  be  as  follows:
<TABLE>

<CAPTION>



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


                                      1998         1999         2000
                               -----------  -----------  -----------
Net income:
      As reported              $29,871,736  $39,737,112  $35,778,986
      Pro forma                 28,519,836   39,176,859   35,489,811
Basic net income per share:
      As reported                     2.63         3.44         3.33
      Pro forma                       2.51         3.39         3.31
Diluted net income per share:
      As reported                     2.57         3.40         3.28
      Pro forma                       2.46         3.35         3.25
</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 ranging from approximately 4.5% to 7.0%, volatility
ranging  from  approximately  38 to 45 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.

<TABLE>

<CAPTION>

The  following  is  a reconciliation of the weighted average common shares for
the  basic  and  diluted net income per share computations for the years ended
December  31:


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

                                        1998        1999        2000
                                  ----------  ----------  ----------
Weighted average common shares    11,341,645  11,553,288  10,731,966
Dilutive effect of stock options     266,299     145,191     175,491
                                  ----------  ----------  ----------
Weighted average common shares
   and incremental shares         11,607,944  11,698,479  10,907,457
                                  ==========  ==========  ==========
</TABLE>


9.                    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:


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

                                                       1998         1999         2000
                                                -----------  -----------  -----------

Tax at U.S. statutory rate                      $17,362,105  $22,992,908  $20,432,930
State income taxes, net of federal tax benefit    2,372,173    3,054,002    2,167,883
                                                -----------  -----------  -----------
                                                $19,734,278  $25,956,910  $22,600,813
                                                ===========  ===========  ===========
</TABLE>





<TABLE>

<CAPTION>

The following is a summary of the components of the provision for income taxes
for  the  years  ended  December  31:


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

                             1998          1999         2000
                      ------------  -----------  ------------
Current tax expense:
   Federal            $16,218,343   $21,827,556  $19,242,403
   State                3,818,123     4,129,354    4,210,783
                      ------------  -----------  ------------
                       20,036,466    25,956,910   23,453,186
Deferred tax benefit     (302,188)          -0-     (852,373)
                      ------------  -----------  ------------
                      $19,734,278   $25,956,910  $22,600,813
                      ============  ===========  ============
</TABLE>



Income  taxes  paid were $14,860,000, $26,297,000 and $22,455,000 during 1998,
1999  and  2000,  respectively.

Total  deferred  tax  assets (primarily related to warranty reserves and other
non-deductible  accruals)  are  approximately  $2,009,000  and  $1,334,000  at
December  31,  2000  and  1999,  respectively.  Total deferred tax liabilities
(primarily  related  to  acquisition  basis  differences)  are  approximately
$1,601,000  and  $1,778,000  at  December  31,  2000  and  1999, respectively.

10.                    RELATED  PARTY  TRANSACTIONS

Office    space at the Company's headquarters is leased from a related party.
During  1998,  1999  and  2000  approximately $294,600, $382,800 and $382,800,
respectively,  in  rental  payments  were  made  to  related  parties.

11.                  LEASES

The  Company  leases office and warehouse space, vehicles and office equipment
pursuant  to  operating  lease  agreements  expiring  on various dates through
October  2012.    Rent  expense  was  approximately  $603,600,  $1,018,500 and
$1,285,900  for 1998, 1999 and 2000, respectively.  Annual minimum payments to
be  made  to  a  related  party  incorporated  in the amounts below range from
approximately  $457,800  in  2001  to  $190,700  in  2004.

<TABLE>

<CAPTION>

Annual  minimum  operating  lease  payments due as of December 31, 2000 are as
follows:


<S>   <C>

2001  $1,629,251
2002   1,280,149
2003   1,129,769
2004     682,823
2005     392,293
      ----------
      $5,114,285
      ==========
</TABLE>


12.                    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
1998,  1999  and  2000  the  Company  matched  in  cash 50% of the first 6% of
compensation  contributed by  each participant, totaling $215,900 and $331,600
and  $365,000  respectively.  On December 31, 1998, 1999 and 2000, the Company
declared discretionary profit sharing contributions of approximately $773,700,
$871,300  and  $771,400  respectively, payable in the Company's common shares.



13.                    QUARTERLY  FINANCIAL  INFORMATION  (UNAUDITED)
<TABLE>

<CAPTION>



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

                                1st Quarter   2nd Quarter   3rd Quarter   4th Quarter
                               ------------  ------------  ------------  ------------
2000:
Net Sales                      $106,525,968  $153,687,292  $148,769,374  $212,055,012
Gross Profit                     21,354,222    30,732,998    30,242,076    39,036,964
Income from operations            7,016,469    15,555,893    15,100,409    18,086,179
Net income                        4,544,960     9,338,075    10,612,237    11,283,714
Net income per share, basic            0.40          0.87          1.01          1.09
Net income per share, diluted          0.39          0.85          1.00          1.07

1999:
Net Sales                      $ 90,416,073  $136,241,679  $170,990,809  $211,670,784
Gross Profit                     18,099,783    27,920,466    35,377,892    42,835,046
Income from operations            6,633,478    13,500,642    19,283,114    22,805,835
Net income                        4,034,322     8,838,252    12,641,543    14,222,995
Net income per share, basic            0.35          0.76          1.09          1.24
Net income per share, diluted          0.34          0.75          1.09          1.23
<FN>

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


14.            BUSINESS  ACQUISITIONS

Crossmann acquired the remaining 50% interest in Trinity, effective October 1,
2000.    Crossmann paid approximately $7,600,000 in cash, and assumed debt and
other  liabilities  of  approximately $42,800,000.  Cost in excess of the fair
value  of  the net assets acquired of approximately $4,200,000 was recorded as
goodwill.  The unaudited pro forma results of operations as if the acquisition
occurred  on January 1, 1999 are presented below.  These pro forma results are
not necessarily indicative of the actual results of operations that would have
occurred.
<TABLE>

<CAPTION>



<S>                    <C>           <C>

                               1999          2000
                       Unaudited     Unaudited
                       Pro Forma     Pro Forma
                       ------------  ------------
Sales                  $724,676,286  $707,428,060
Other income           $  2,220,817  $  3,674,529
Net income             $ 42,258,137  $ 36,137,913

Net income per share:
Basic                  $       3.66  $       3.37
Diluted                $       3.61  $       3.31
</TABLE>



In  1998,  the Company acquired two homebuilders for approximately $13,850,000
in  cash  and  notes  and  311,938  shares of the Company's common stock.  The
transactions were accounted for as purchases.  Cost in excess of fair value of
approximately $10,900,000 was recorded as goodwill.  In June 1999, the Company
acquired one homebuilder for approximately $11,800,000  in cash, assumed notes
and  other  assumed  liabilities.    The  transaction  was  accounted for as a
purchase.    Cost  in  excess  of  the  fair  value  of net assets acquired of
approximately  $2,871,000  was  recorded as goodwill. The pro forma effects of
these  acquisitions on results of operations are not presented as they are not
considered  material.

15.          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 $100.1 million at
December  31,  2000.    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  24,  2001 (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    Employee Stock Option Agreement, dated March 13, 1996 by and between
         Crossmann Communities, Inc. and Jennifer A. Holihen.  (Incorporated by reference
         to Exhibit 10.47 to Form 10-K dated March 24, 1998.)
10.11    Employee Stock Option Agreement, dated February 18, 1997 by and between
         Crossmann Communities, Inc. and Jennifer A. Holihen.  (Incorporated by reference
         to Exhibit 10.48 to Form 10-K dated March 24, 1998.)
10.12    Amended and Restated Operating Agreement for Trinity Homes, LLC dated
         October 17, 1997, by and among Crossmann Communities, Inc., Trinity Homes,
         Inc., and Pyramid Mortgage Co., Inc.  (Incorporated by reference to Exhibit 10.50to
         Form 10-K dated March 24, 1998.)
10.13    Agreement and Plan of Merger, dated May 29, 1998 by and among Crossmann
         Communities, Inc., Crossmann Communities of North Carolina, Inc., Pinehurst
         Builders, Inc., Buck Creek Development, Inc., CTS Communications, Inc., Beach
         Vacations, Inc., James T. Callihan, Ralph R. Teal, Jr., Jeffrey H. Skelley, and H.
         Gilford Edwards.  (Incorporated reference to Exhibit 10.49 to Form 10-Q dated
         August 14, 1998.)
10.14    Purchase agreement dated May 29,1998, by and between Crossmann Communities
         of North Carolina, Inc., True Blue Development, LLC, and James T. Callihan,
         Ralph R. Teal, Jr., Jeffrey H. Skelley, Charles D. Floyd and Ralph Jones.
         (Incorporated by reference to Exhibit 10.50 to Form 10-Q dated August 14, 1998.)
10.15    Agreement and Plan of Merger, dated May 29, 1998, by and among Crossmann
         Communities, Inc., Crossmann Communities of North Carolina, Inc., River Oaks
         Golf Development Corporation and James T. Callihan, Ralph R. Teal, Jr., Jeffrey
         H. Skelley, Charles D. Floyd and Ralph C. Jones.  (Incorporated by reference to
         Exhibit 10.51 to Form 10-Q dated August 14, 1998.)
10.16    Employee Stock Option Agreement, dated March 5, 1998 by and between
         Crossmann Communities, Inc. and Jennifer A. Holihen.  (Incorporated by reference
         to Exhibit 10.24 to Form 10-K dated March 23, 1999.)
10.17    Director Stock Option Agreement, dated March 5, 1998 by and between Crossmann
         Communities, Inc. and James C. Shook.  (Incorporated by reference to Exhibit
         10.25 to Form 10-K dated March 23, 1999.)
10.18    Director Stock Option Agreement, dated March 5, 1998 by and between Crossmann
         Communities, Inc. and Larry S. Wechter.  (Incorporated by reference to Exhibit
         1026 to Form 10-K dated March 23, 1999.)
10.19    Director Stock Option Agreement, dated January 4, 1999 by and between
         Crossmann Communities, Inc. and James C. Shook.  (Incorporated by reference to
         Exhibit 10.19 to Form 10-K dated March 29, 2000.)
10.20    Director Stock Option Agreement, dated January 4, 1999 by and between
         Crossmann Communities, Inc. and Larry S. Wechter.  (Incorporated by reference
         to Exhibit 10.20 to Form 10-K dated March 29, 2000.)
10.21    Membership Interest Purchase Agreement, dated October 20, 2000, by and among
         Crossmann Communities Partnership, Trinity Hones, Inc., and Pyramid Mortgage
         Co., Inc.  (Incorporated by reference to Exhibit 10.52 to Form 10-Q dated
         November 14, 2000.)
10.22    Membership Interest Purchase Agreement, dated October 20, 2000, by and among
         Crossmann Communities Partnership, John E. McKenzie, James D. McKenzie, and
         Mark W. Thune.  (Incorporated by reference to Exhibit 10.53 to Form 10-Q dated
         November 14, 2000.)
10.23    Employment Agreement dated October 20, 2000, by and among Trinity Homes,
         LLC, Crossmann Communities, Inc. and John E. McKenzie.  (Incorporated by
         reference to Exhibit 10.54 to Form 10-Q dated November 14, 2000.)
10.24    Employeement Agreement dated October 20, 2000, by and among Trinity Homes,
         LLC, Crossmann Communities, Inc. and James D. McKenzie.  (Incorporated by
         reference to Exhibit 10.55 to Form 10-Q dated November 14, 2000.)
10.25    Fourth Amendment to Amended and Restated Credit Agreement, dated October 20,
         2000 among Crossmann Communities, Inc. and Bank One, Indiana, NA (As
         "Agent") and the Lenders Party Thereto.  (Incorporated by reference to Exhibit
         10.51 to Form 10-Q dated November 14, 2000.)
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.
</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  5,  2001


<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 5, 2001
----------------------
JOHN B. SCHEUMANN       CHIEF EXECUTIVE OFFICER
/S/RICHARD H. CROSSER   VICE CHAIRMAN OF THE BOARD OF DIRECTORS  MARCH 5, 2001
----------------------
RICHARD H. CROSSER
/S/JENNIFER A. HOLIHEN  DIRECTOR; CHIEF FINANCIAL OFFICER;       MARCH 5, 2001
----------------------
JENNIFER A. HOLIHEN     TREASURER; SECRETARY
/S/JAMES C. SHOOK       DIRECTOR                                 MARCH 5, 2001
----------------------
JAMES C. SHOOK
/S/LARRY S. WECHTER     DIRECTOR                                 MARCH 5, 2001
----------------------
LARRY S. WECHTER
</TABLE>


















EXHIBIT  21.1  AMENDED  SUBSIDIARIES  OF  THE  REGISTRANT


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














Exhibit  23.1



INDEPENDENT  AUDITORS'  CONSENT

We  consent  to  the incorporation by reference in Registration Nos. 33-94568,
333-2626, and 333-4980 on Forms S-8 each of Crossmann Communities, Inc. of our
report  dated  March  2,  2001, appearing in the Annual Report on Form 10-K of
Crossmann  Communities,  Inc.  for  the  year  ended  December  31,  2000.




DELOITTE  &  TOUCHE  LLP
Indianapolis,  Indiana

March  2,  2001