Balance Sheets (Unaudited) (USD $)	Jun. 30, 2011	Dec. 31, 2010
ASSETS
Unrestricted cash and cash equivalents	$ 67,121	$ 72,085
Restricted cash ($41,243 and $38,813 held by VIEs at December 31, 2010 and June 30, 2011, respectively)	52,982	53,922
Notes receivable including gross securitized notes of $533,479 and $486,138 (net of allowance of $143,160 and $116,625 at December 31, 2010 and June 30, 2011, respectively)	541,271	568,985
Prepaid expenses	11,246	4,882
Other assets	49,737	56,790
Inventory	318,730	337,684
Property and equipment, net	71,878	73,815
Assets held for sale	31,750	87,769
Total assets	1,144,715	1,255,932
LIABILITIES AND SHAREHOLDERS EQUITY
Accounts payable	8,360	8,243
Accrued liabilities and other	58,795	60,518
Deferred income	21,708	17,550
Deferred income taxes	10,641	25,605
Receivable-backed notes payable - recourse ($22,759 and $18,940 held by VIEs at December 31, 2010 and June 30, 2011, respectively)	123,393	135,660
Receivable-backed notes payable - non-recourse (held by VIEs)	393,840	436,271
Lines-of-credit and notes payable	121,239	142,120
Junior subordinated debentures	110,827	110,827
Total liabilities	848,803	936,794
Shareholders Equity
Preferred stock, $.01 par value, 1,000 shares authorized; none issued	0	0
Common stock, $.01 par value, 140,000 shares authorized; 34,083 and 34,150 shares issued at both December 31, 2010 and June 30, 2011	341	341
Additional paid-in capital	191,407	189,580
Treasury stock, 2,756 common shares at both December 31, 2010 and June 30, 2011, at cost	(12,885)	(12,885)
Retained earnings	82,961	107,129
Total Bluegreen Corporation shareholders equity	261,824	284,165
Non-controlling interest	34,088	34,973
Total shareholders equity	295,912	319,138
Total liabilities and shareholders equity	$ 1,144,715	$ 1,255,932