<SUBMISSION>
<SECRELEASE-DATETIME>		19990215-144159	 ⇐ Metadata from SEC Info (ET)
<SECWEBSITE-DATETIME>		19990215-144159	 ⇐ Metadata from SEC Info (ET)
<ACCESSION-NUMBER>		0000950170-99-000176
<TYPE>				S-1
<PUBLIC-DOCUMENT-COUNT>		4
<FILING-DATE>			19990212

<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>		BFC FINANCIAL CORP
<CIK>				0000315858
<ASSIGNED-SIC>			6035
<IRS-NUMBER>			592022148  ⇒ 59-2022148 or 592-02-2148
<STATE-OF-INCORPORATION>	FL
<FISCAL-YEAR-END>		1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>			S-1
<ACT>				33
<FILE-NUMBER>			333-72213
<FILM-NUMBER>			99533125
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>			1750 E SUNRISE BLVD
<CITY>				FORT LAUDERDALE
<STATE>				FL
<ZIP>				33304
<PHONE>				9547605200
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>			1750 EAST SUNRISE BLVD
<STREET2>			THRID FLOOR
<CITY>				FORT LAUDERDALE
<STATE>				FL
<ZIP>				33304
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		BANKATLANTIC FINANCIAL CORP
<DATE-CHANGED>			19920316
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		IRE FINANCIAL CORP
<DATE-CHANGED>			19880401
</FORMER-COMPANY>
</FILER>

<DOCUMENT>
<TYPE>		S-1
<SEQUENCE>	1
<TEXT>
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</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		EX-12
<SEQUENCE>	2
<TEXT>
       Show <TEXT>: 40 lines (widest: 105 characters) - 3K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		EX-23.2
<SEQUENCE>	3
<TEXT>
       Show <TEXT>: 16 lines (widest: 80 characters) - 553 bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		EX-25
<SEQUENCE>	4
<TEXT>
       Show <TEXT>: 135 lines (widest: 80 characters) - 6K bytes  
</TEXT>
</DOCUMENT>

</SUBMISSION>