Exhibit 23.1

ACCOUNTANTS' CONSENT



The Board of Directors
BFC Financial Corporation:

We consent to incorporation  by reference in the registration  statement on Form
S-8  (Registration  No.  333-12543) of BFC Financial  Corporation  of our report
dated  January 29, 2002;  (except for Note 25, as to which the date is March 22,
2002)  relating to the  consolidated  statements  of financial  condition of BFC
Financial Corporation and subsidiaries as of December 31, 2001 and 2000, and the
related  consolidated   statements  of  operations,   stockholders'  equity  and
comprehensive  income,  and cash  flows for each of the years in the  three-year
period ended  December 31, 2001,  which report  appears in the December 31, 2001
annual report on Form 10-K of BFC Financial Corporation.

Our report refers to a change in method of accounting for derivative instruments
and hedging activities in 2001.


                                        KPMG LLP


Fort Lauderdale, Florida
March 27, 2002