EXHIBIT 32.2

                Certification Required by 18 U.S.C. Section 1350
     (as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002)

I, Anthony M. Puleo, as Chief Financial  Officer of Bluegreen  Corporation  (the
"Company"),  certify, pursuant to 18 U.S.C. Section 1350 (as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002), that:

      (1)   the  accompanying  Annual Report on Form 10-K of the Company for the
            year ended  December  31, 2006 (the  "Report"),  filed with the U.S.
            Securities  and  Exchange   Commission,   fully  complies  with  the
            requirements  of Section 13(a) or 15(d) of the  Securities  Exchange
            Act of 1934, as amended; and

      (2)   the  information  contained in the Report  fairly  presents,  in all
            material respects, the financial condition and results of operations
            of the Company.


                                    By:  /S/ ANTHONY M. PULEO
                                         --------------------
                                         Anthony M. Puleo
                                         Senior Vice President,
                                         Chief Financial Officer and Treasurer

Date: March 16, 2007

The foregoing certification is being furnished solely pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter
63 of Title 18,  United  States Code) and is not being filed as part of the Form
10-K or as a separate disclosure document.

A signed  original of this  written  statement  required by Section 906 has been
provided to Bluegreen  Corporation and will be retained by Bluegreen Corporation
and  furnished  to the  Securities  and  Exchange  Commission  or its staff upon
request.


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