<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>