Bluegreen Announces Third Quarter Results

Share Repurchase Program Increased by One Million Shares $15 Million Stock Purchase By Morgan Stanley Real Estate

Company Press Release: Fund III, L.P. and Affiliates

February 2, 2000
BOCA RATON, FL -- Bluegreen Corporation (NYSE: BXG), a leading U.S. developer and marketer of timeshare resorts, golf communities and residential land, today announced financial results for the fiscal 2000 third quarter and nine months ended January 2, 2000 (see attached tables). The Company also announced that Morgan Stanley Real Estate Fund III, L.P. and its affiliated real estate funds (collectively, ``MSREF'') have agreed to fund a $15 million purchase of Bluegreen common stock at $8.50 per share. Bluegreen's Board of Directors has also authorized the repurchase of up to an additional one million shares of Bluegreen common stock.

George Donovan, President and Chief Executive Officer of Bluegreen, commented, ``A combination of factors contributed to Bluegreen's third quarter loss, the first quarterly loss that the Company has reported since March 30, 1997. It is important to stress that these results do not reflect a shift of industry trends or call into question the validity of our business model. To the contrary, based on current pricing, Bluegreen's timeshare, residential land and golf communities, once constructed and sold, are expected to produce total life-of-project sales of approximately $1.2 billion over their respective anticipated sell-out periods, based on current market conditions.

``As anticipated, timeshare sales for the fiscal 2000 third quarter were impacted by decreased tour-flow due to the effects of Hurricanes Dennis and Floyd. Slower-than-normal sales were amplified by the seasonality of our business, as Bluegreen's fiscal third quarter is historically our weakest quarter. Lower sales of our residential land and golf communities also impacted third quarter results, due primarily to a decrease in available inventories during the fiscal 2000 third quarter as compared to the third quarter of fiscal 1999. This was caused by delays in the acquisition and development of new larger scale projects currently underway, as well as by weather-related issues.

``Lower timeshare, residential land and golf community sales also produced a ripple effect within the quarter. Interest income decreased to approximately $3.9 million from $4.1 million in the fiscal 1999 third quarter, while the gain on the sale of notes receivable decreased by approximately $399,000 from the same period one year ago.''

Record Nine Month Revenues; Timeshare Sales Comprise 53% of Total Sales

Total revenues for the fiscal 2000 third quarter were $54.2 million as compared to $63.8 million in the third quarter of fiscal 1999. The net loss for the fiscal 2000 third quarter was $785,000, or $.03 per share, versus net income of $4.3 million, or $.16 per share, for the same period last year. Total revenues for the first nine months of fiscal 2000 rose 2% to $200.4 million from $196.5 million in the first nine months of fiscal 1999. Net income for the fiscal 2000 nine-month period was $9.5 million, or $.37 per share, versus net income of $13.8 million, or $.53 per share, for the same period last year.

Bluegreen's timeshare sales for the fiscal 2000 third quarter approximated 53% of total sales versus 45% for the same period one year ago. For the nine months ended January 2, 2000, timeshare sales approximated 53% of total sales as compared to 43% for the nine months ended December 27, 1998. The Company expects that its business model going forward will continue to consist of a higher percentage of timeshare sales versus golf community and residential land sales, as existing timeshare properties mature and additional resorts are added to Bluegreen's timeshare portfolio.

Mr. Donovan continued, ``Timeshare ownership is expected to remain one of the fastest growing segments of the hospitality industry. Bluegreen is poised to capitalize on this market with timeshare properties that, once constructed and sold, are expected to produce total life-of-project sales of approximately $814.5 million over anticipated 3-9 year sell-out periods, based on current pricing. As we enter the more robust spring/summer selling months, we expect that tour-flow at our existing properties will improve dramatically. We are also deeply engaged in discussions that would lead to the acquisition of timeshare properties in two new markets - California and Arizona.

``We also expect sales of our residential land and golf communities to regain momentum at the end of the current fourth quarter. We have invested more dollars into this segment of our business than ever before in our history and we are currently developing projects in proven, desirable markets in which we have enjoyed past success. These include Brickshire, a Bluegreen Golf community located in Virginia, as well as Mystic Shores and a new phase of our successful Lake Ridge at Joe Pool Lake, both in Texas. It is important to note the residential land and golf community projects currently being undertaken are of a much larger scale than previous projects. While this resulted in some delays in the third quarter, we are very optimistic about the future of this segment of our business. In total, Bluegreen's residential land and golf communities are estimated to generate aggregate total life-of-project sales of approximately $404.4 million over anticipated 5-7 year sell-out periods, based on current pricing.''

Initial Stock Repurchase Programs Completed; Expanded Program Announced

Bluegreen has completed the repurchase of two million shares of its common stock under programs authorized by its Board of Directors in October 1998 and March 1999. Reflecting their continued confidence in the Company and its future prospects, the Board of Directors has once again expanded this program. Bluegreen is now authorized to repurchase up to an additional one million shares of its common stock, from time to time in open market transactions, depending on price, availability, market conditions and other factors.

Balance Sheet Strengthened

The Company also announced that MSREF has agreed to fund the purchase of the remaining $15 million, or 1,764,706 shares, of Bluegreen common stock at a purchase price of $8.50 per share, pursuant to its agreement with the Company. Bluegreen intends to use the proceeds to fund the expansion of its business, including the pursuit of acquisitions, and for general corporate purposes. In August 1998, Bluegreen and MSREF announced an agreement under which MSREF agreed to purchase up to $50 million in Bluegreen common stock over an 18-month period at a purchase price of $8.50 per share. With this latest acquisition, MSREF will have purchased $50 million, or approximately 5.9 million shares, of Bluegreen common stock.

In December 1999, Heller Financial, Inc. (``Heller'') also purchased timeshare receivables with an aggregate principal balance of approximately $16.7 million from a wholly-owned special purpose subsidiary of Bluegreen. These receivables were purchased by Heller without recourse to Bluegreen or the subsidiary. Heller has now purchased approximately $90.8 million of Bluegreen's timeshare receivables under the existing $100 million purchase facility, subject to customary conditions and eligible notes. Bluegreen is currently in discussions to either expand the existing facility to accommodate additional sales of the Company's timeshare receivables or to create a new timeshare receivables facility.

Mr. Donovan commented, ``Our balance sheet at January 2, 2000 and capital structure are the strongest in our Company's history. When taking into account the effect of the MSREF transaction, which will take place in the current fiscal fourth quarter, Bluegreen's book value equates to $5.11 per share and its debt-to-equity ratio approximates 1.68:1.''

Bluegreen is one of the leading companies engaged in the acquisition, development, marketing and sale of timeshare resorts, golf communities and residential land. The Company's timeshare resorts are located in a variety of popular vacation destinations including Orlando, Florida; the Smoky Mountains of Tennessee; Myrtle Beach, South Carolina; Charleston, South Carolina; Branson, Missouri; Wisconsin Dells, Wisconsin; Gordonsville, Virginia; and Aruba, while its land operations are predominantly located in the Southeastern and Southwestern United States.

This press release contains forward-looking statements. Any statements contained herein that are not statements of historical fact may be deemed forward-looking statements. The words ``believe,'' ``expect,'' ``intend,'' ``anticipate,'' and ``project,'' and similar expressions identify forward-looking statements, which speak only as of the date the statement was made. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise. Forward-looking statements are inherently subject to risks and uncertainties, some of which cannot be predicted or quantified. Future events and actual results could differ materially from those set forth in, contemplated by, or underlying such forward-looking statements. The risks and uncertainties to which forward-looking statements are subject include, but are not limited to, regulatory changes, national or regional economic conditions that can affect the real estate market, and other risks detailed from time to time in the Company's filings with the Securities and Exchange Commission.

                      BLUEGREEN CORPORATION
             Consolidated Statements of Operations
                (In 000's, Except Per Share Data)
                          (Unaudited)

                        Three Months Ended       Nine months Ended
                        ------------------       -----------------
                      Jan. 2,     Dec. 27,      Jan. 2,      Dec. 27,
                        2000        1998         2000         1998
                        ----        ----         ----         ----
                            Unaudited                 Unaudited
                            ---------                 ---------
REVENUES:
Lot sales              $  21,203 $    30,645  $    81,375 $    97,845
Timeshare sales           24,043      25,024       92,237      74,885
                         ------- -----------  ----------- -----------

Total sales               45,246      55,669      173,612     172,730

Other resort and golf
 operations revenue        4,164       2,946       12,951       8,891

Interest income            3,903       4,112       11,794      11,361

Gain on sale of notes
 receivable                  693       1,092        1,577       3,145

Other income (expense)       199         (39)         486         340
                         ------- -----------  ----------- -----------

Total operating revenues  54,205      63,780      200,420     196,467
                         ------- -----------  ----------- -----------

EXPENSES:
Cost of sales:
    Lot cost of sales     11,575      14,536       38,485      44,754
    Timeshare cost of
     sales                 5,723       6,243       21,638      18,433
                         ------- -----------  ----------- -----------
Total cost of sales       17,298      20,779       60,123      63,187
Cost of other resort
 and golf operations       3,840       3,331       11,556       8,606
Selling, general and
 administrative expense   30,214      28,879      100,259      87,431
Interest expense           3,531       2,920       10,160      10,028
Provision for loan losses  1,055         623        3,380       1,515
                         ------- -----------  ----------- -----------
Total operating expenses  55,938      56,532      185,478     170,767
                         ------- -----------  ----------- -----------
(Loss) income before
 taxes                    (1,733)      7,248       14,942      25,700
(Benefit) provision for
 income taxes               (676)      2,899        5,827      10,280
Minority interest in
 (loss)income of
 consolidated
 subsidiary                 (272)         76         (387)        (53)
                         -------- -----------  ----------- -----------
(Loss) income before
 extraordinary item         (785)      4,273        9,502      15,473
Extraordinary loss
 on early
 extinguishment of
 debt, net of
 income taxes                  -          -            -       (1,682)
                         -------- -----------  ----------- -----------
Net (loss) income        $  (785) $    4,273    $   9,502  $   13,791
                         ======== ===========  =========== ===========

Net (loss) income per
 share:
  Basic:
   (Loss) income before
    extraordinary item   $ (0.03) $     0.18    $    0.41   $    0.71
   Extraordinary loss
    on early
    extinguishment
    of debt, net of
    income taxes              -             -          -        (0.08)
                          ------- -----------  ----------- -----------
   Net (loss) income     $ (0.03) $     0.18    $    0.41   $    0.63
                          ======= ===========  =========== ===========

 Diluted:
   (Loss) income before
     extraordinary item  $ (0.03) $     0.16    $    0.37   $    0.59
   Extraordinary loss
    on early
    extinguishment of
    debt, net of income
    taxes                     -           -            -        (0.06)
                          ------- -----------  ----------- -----------
   Net (loss) income     $ (0.03) $     0.16    $    0.37    $   0.53
                          ======= ===========  =========== ===========

Weighted average number
 of common and common
 equivalent shares:
     Basic                 22,924      23,297       23,188      21,853
                          ======= ===========  =========== ===========
     Diluted               22,924      29,879       29,509      28,636
                          ======= ===========  =========== ===========


                         BLUEGREEN CORPORATION
                 Condensed Consolidated Balance Sheets
                               (in 000's)

                                         January 2,      March 28,
                                            2000           1999
                                            ----           ----
                                        (Unaudited)
   ASSETS
   Cash and cash equivalents        $       44,460   $       55,557
   Contracts receivable, net                 8,630           20,167
   Notes receivable, net                    75,918           68,548
   Inventory, net                          190,676          142,628
   Investment in securities                 17,092           17,106
   Property and equipment, net              32,954           26,052
   Other assets                             30,610           19,064
                                    --------------   --------------
   Total assets                     $      400,340   $      349,122
                                    ==============   ==============

   LIABILITIES AND SHAREHOLDERS'
    EQUITY
   Liabilities
   Accounts payable, accrued
    liabilities and other           $       23,735   $       31,569
   Deferred income                           3,577            5,792
   Deferred income taxes                    19,386           13,507
   Lines-of-credit and notes
    payable                                 80,278           27,499
   10.50% senior secured notes
    payable                                110,000          110,000
   8.00% convertible subordinated
    notes payable                            6,000            6,000
   8.25% convertible subordinated
    debentures                              34,371           34,371
                                    --------------   --------------
   Total liabilities                       277,347          228,738

   Minority interest                           648            1,035

   Total shareholders' equity              122,345          119,349
                                    --------------   --------------
      Total liabilities and
        shareholders' equity       $       400,340   $      349,122
                                    ==============   ==============


Contact:

     Bluegreen Corporation
     John Chiste
     Chief Financial Officer
     (561) 912-8010
     or