Fairfield Communities Reports Record Earnings and Revenue Growth

Net Earnings Increase 28% and VOI Sales Increase 22%

Company Press Release
May 3, 2000
ORLANDO, FL -- Fairfield Communities, Inc. (NYSE:FFD) yesterday reported financial results for the first quarter ended March 31, 2000.

Net earnings for the quarter ended March 31, 2000 increased 28% to $12.7 million from $9.9 million in the prior year period. Diluted earnings per share were $0.28 in the first quarter of 2000, a 27% increase from $0.22 in the first quarter of 1999. Total revenue for the first quarter of 2000 increased 22% to $121.0 million, up from $99.1 million in the first quarter of 1999.

Gross sales of vacation ownership interests (VOI), the largest component of revenue, increased 23% during the first quarter of 2000 to $89.0 million from $72.1 million in the prior year quarter. Net VOI sales increased 22% to $88.9 million in the first quarter of 2000, compared to $72.8 million in the first quarter of 1999. Fairfield's ownership base increased 20% to 288,000, compared to 240,000 in the prior year period.

Resort management and interest income increased 10% to $20.4 million compared to $18.4 million in the year-ago period, remaining relatively unchanged as a percentage of total revenue at 17%. Discovery Sales increased 24% to 4,290 from 3,447 in the 1999 first quarter.

Total receivables at March 31, 2000 increased $93 million, or 24% to $468 million, compared to $374 million at March 31, 1999, and up $17 million, or 4% compared to December 31, 1999. The Company's 60-day delinquency rate for contract receivables decreased to 1.5% in the first quarter ended March 31, 2000, compared to 2.0% in the year-ago period and unchanged compared to the fourth quarter ended December 31, 1999.

``Fairfield's VOI sales and earnings growth reflects our ability to generate quality tour flows internally, our strong sales and marketing operations and the strength of our financial position,'' commented Jim Berk, President and Chief Executive Officer. ``Our success is driven by several other key factors: Our growing brand recognition, integrated marketing systems and the continued expansion of our resort portfolio.''

On March 2, 2000, the Company authorized a stock repurchase program of up to $60 million of its common stock from time to time in open market or privately negotiated transactions. Through the end of April, the Company purchased in excess of 3.6 million shares. ``Although Fairfield continues to post record earnings and is in the high growth leisure segment, our performance is not reflected in the current stock price. Therefore, we intend to aggressively purchase shares at these levels because it provides a very attractive investment opportunity for us and for our shareholders,'' concluded Berk.

Live Internet Broadcast

Fairfield will be hosting a conference call on the Internet to discuss earnings on Tuesday, May 2, 2000 at 9:00 a.m. EST. To participate in this call please visit the Financial & Investor Information section of the Fairfield Web site at www.efairfield.com approximately 15 minutes before the call. The replay of the call will be made available on the Web site after the call.

Fairfield Communities, Inc., is one of the largest vacation ownership companies in North America. The Company markets vacation products and manages resort properties that provide quality recreational experiences at 33 locations in twelve states and the Bahamas, to more than 288,000 vacation owning households.

Except for historical information contained herein, this press release contains forward-looking statements that involve risks and uncertainties, including, but not limited to, general industry and economic conditions; interest rate trends; regulatory changes; availability of real estate properties; competition from national hospitality companies and other competitive factors and pricing pressures; shifts in customer demands; the continued availability of financing in the amounts and at the terms necessary to support the Company's future business as well as other risks detailed from time to time in the Company's reports filed with the Securities and Exchange Commission, including the Annual Report and report on Form 10-K for the year ended December 31, 1999.

             FAIRFIELD COMMUNITIES, INC. AND SUBSIDIARIES
                  CONSOLIDATED STATEMENTS OF EARNINGS
               (In thousands, except per share amounts)
                             (Unaudited)

                                                  Three Months Ended
                                                       March 31
                                                  -------------------
                                                    2000       1999
                                                    ----       ----
Revenues
  Vacation ownership interests, net               $ 88,883   $ 72,758
  Resort management                                 13,282     11,516
  Interest                                           7,076      6,924
  Net interest income and fees from qualifying
   special purpose entities                          6,047      4,434
  Other                                              5,687      3,433
                                                  --------   --------
     Total revenues                                120,975     99,065
                                                  --------   --------
Expenses
  Vacation ownership interests - costs of
   units sold                                       23,912     19,447
  Sales and marketing                               44,208     35,455
  Provision for loan losses                          4,084      3,622
  Resort management                                 10,809      9,304
  General and administrative                         9,848      7,866
  Interest, net                                      1,023      1,612
  Depreciation and amortization                      2,220      2,007
  Other                                              4,365      3,951
                                                  --------   --------
     Total costs and operating expenses            100,469     83,264
                                                  --------   --------

Earnings before provision for income taxes          20,506     15,801
Provision for income taxes                           7,792      5,867
                                                  --------   --------
Net earnings                                      $ 12,714   $  9,934
                                                  ========   ========

Basic earnings per share                          $   0.29   $   0.23
                                                  ========   ========
Diluted earnings per share                        $   0.28   $   0.22
                                                  ========   ========

Weighted average shares outstanding:

   Basic                                            44,037     43,879
                                                  ========   ========
   Diluted                                          45,318     45,275
                                                  ========   ========


             FAIRFIELD COMMUNITIES, INC. AND SUBSIDIARIES
                 CONDENSED CONSOLIDATED BALANCE SHEETS
               (Dollars in thousands, except par value)

                                             March 31,   December 31,
                                               2000         1999
                                           ------------  ------------
                                            (Unaudited)

Assets
  Cash and cash equivalents                $      8,179  $     17,716
  Receivables, net                              231,454       234,061
  Real estate inventories                       131,614       133,874
  Investments in and net amounts due from
   qualifying special purpose entities           45,046        39,385
  Property and equipment, net                    42,995        41,578
  Restricted cash                                10,531         8,624
  Other assets                                   27,289        23,398
                                           ------------  ------------
     Total assets                          $    497,108  $    498,636
                                           ============  ============

Liabilities and Stockholders' Equity
 Liabilities:
  Financing arrangements                   $     60,304  $     53,537
  Deferred revenue                               23,138        23,011
  Accrued income taxes                           38,053        38,300
  Accounts payable                               35,302        38,251
  Other liabilities                              62,321        62,582
                                           ------------  ------------
     Total liabilities                          219,118       215,681
                                           ------------  ------------

Stockholders' Equity:
  Common stock, $.01 par value,
   100,000,000 shares authorized,
   50,870,125 and 50,849,153 shares
   issued as of March 31, 2000 and
   December 31, 1999, respectively                  509           509
  Paid-in capital                               124,568       124,120
  Retained earnings                             192,290       179,576
  Unamortized value of restricted stock            (242)         (259)
   Treasury stock, at cost, 8,832,986
   and 6,245,723 shares as of
   March 31, 2000 and December 31, 1999,
   respectively                                 (39,135)      (20,991)
                                           ------------  ------------
     Total stockholders' equity                 277,990       282,955
                                           ------------  ------------
     Total liabilities and stockholders'
      equity                               $    497,108  $    498,636
                                           ============  ============


                      FAIRFIELD COMMUNITIES, INC.
                SCHEDULE OF SELECTED FINANCIAL DATA (1)
                        (Dollars in Thousands)

                                         Quarters Ended

                                 03/31/2000  12/31/1999  09/30/1999
                                 ----------------------------------

Contracts receivable:
  Balance                        $  451,422  $  434,746  $  422,224
  Weighted average coupon rate         15.0%       15.1%       15.3%
  Delinquency (60-day basis)            1.5%        1.5%        1.1%
  Allowance for cancellations    $   28,167  $   29,053  $   29,405
  Write-offs, net                $    4,669  $    3,784  $    1,103

Total financing arrangements     $  260,941  $  241,122  $  234,246
Weighted average funding cost           7.7%        7.8%        7.6%

Number of Discovery sales             4,290       4,075       6,013
Discovery receivables            $   16,595  $   16,419  $   18,644

Gross VOI revenue                $   88,982  $   87,900  $  112,024
Net VOI revenue (deferral)
 recognition                     $      (99) $      (73) $   (1,049)

VOI deferred revenue at
 quarter end                     $    6,823  $    6,724  $    6,651


Condensed statements of earnings of unconsolidated subsidiaries:

Interest income                  $    9,648  $    9,221  $    8,430
Interest expense:
  Financing arrangements              3,601       3,371       3,061
  Subordinated note to parent         1,444         766         657
General and administrative                -         546         519
                                 ----------------------------------
Total expenses                        5,045       4,683       4,237
                                 ----------------------------------
Pretax earnings                       4,603       4,538       4,193
Provision for income taxes            1,597       1,569       1,545
                                 ----------------------------------
Net earnings                     $    3,006  $    2,969  $    2,648
                                 ==================================


                                 06/30/1999  03/31/1999  12/31/1998
                                 ----------------------------------

Contracts receivable:
  Balance                        $  386,402  $  363,398  $  360,736
  Weighted average coupon rate         15.1%       14.9%       14.6%
  Delinquency (60-day basis)            1.3%        2.0%        2.3%
  Allowance for cancellations    $   24,806  $   22,012  $   22,343
  Write-offs, net                $    2,338  $    3,953  $    4,029

Total financing arrangements     $  233,303  $  233,905  $  222,304
Weighted average funding cost           7.0%        7.2%        7.5%

Number of Discovery sales             5,014       3,447       3,887
Discovery receivables            $   14,667  $   11,303  $    9,256

Gross VOI revenue                $   97,193  $   72,148  $   74,687
Net VOI revenue (deferral)
 recognition                     $    2,013  $      610  $     (200)

VOI deferred revenue at
 quarter end                     $    5,602  $    7,615  $    8,225


Condensed statements of earnings of unconsolidated subsidiaries:

Interest income                  $    7,568  $    6,925  $    6,181
Interest expense:
  Financing arrangements              2,613       2,463       2,270
  Subordinated note to parent           528         461         385
General and administrative              472         442         384
                                 ----------------------------------
Total expenses                        3,613       3,366       3,039
                                 ----------------------------------
Pretax earnings                       3,955       3,559       3,142
Provision for income taxes            1,425       1,342       1,157
                                 ----------------------------------
Net earnings                     $    2,530  $    2,217  $    1,985
                                 ==================================

(1) The Schedule of Selected Financial Data includes the related
    financial information of FRC and FFC II, wholly owned,
    unconsolidated qualifying special purpose entities of Fairfield
    Acceptance Corporation-Nevada.




--------------------------------------------------------------------------------
Contact:
Fairfield Communities, Inc.
Robert W. Howeth
Chief Financial Officer
501/312-3856
or
Morgen-Walke Associates
Michele Katz/Michael Polyviou
Press: Heather Fox
212/850-5600