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New words:
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Removed:
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Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement No. 333-94843 and 333-117919 on Form S-3 and in Registration Statements No. 333-116573, 33-91904 and 33-24765 on Form S-8 of Beazer Homes USA, Inc. (the Company) of our reports dated November 10, 2009, relating to the consolidated financial statements of Beazer Homes USA, Inc. and the effectiveness of the Company’s internal control over financial reporting (which report on the consolidated financial statements expresses an unqualified opinion and includes an explanatory paragraph regarding the Company’s adoption of new accounting guidance on the accounting for uncertainty in income taxes, on October 1, 2007) appearing in this Annual Report on Form 10-K of Beazer Homes USA, Inc. for the year ended September 30, 2009.
/s/ Deloitte & Touche LLP
Atlanta, Georgia
November 10, 2009
November 10, 2009