<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATIONEXTRACTED FROM THE COMPANY'S QUARTERLY REPORT ON FORMS 10-Q FOR THE QUARTER ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000915840 <NAME> BEAZER HOMES USA, INC. <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1998 <PERIOD-START> OCT-01-1997 <PERIOD-END> DEC-31-1997 <EXCHANGE-RATE> 1 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 2146 <ALLOWANCES> 0 <INVENTORY> 423945 <CURRENT-ASSETS> 0<F1> <PP&E> 10629 <DEPRECIATION> 0 <TOTAL-ASSETS> 462762 <CURRENT-LIABILITIES> 0<F1> <BONDS> 115,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 20 <COMMON> 93 <OTHER-SE> 187798 <TOTAL-LIABILITY-AND-EQUITY> 462762 <SALES> 155626 <TOTAL-REVENUES> 155626 <CGS> 133522 <TOTAL-COSTS> 152818 <OTHER-EXPENSES> (150) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 2958 <INCOME-TAX> 1139 <INCOME-CONTINUING> 1819 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1819 <EPS-PRIMARY> .14 <EPS-DILUTED> .14 <FN> <F1>THE COMPANY PRESENTS & CONDENSED BALANCE SHEET. </FN>