CONFIRMING STATEMENT
and
LIMITED POWER OF ATTORNEY


	This statement confirms that the undersigned,
ALLAN P. MERRILL, has authorized, appointed and
designated the following individuals as the
undersigned's Attorney in Fact for the sole and
limited purpose of executing and filing on the
undersigned's behalf all Forms 3, 4 and 5 (including
any amendments thereto) that the undersigned may be
required to file with the Securities and Exchange
Commission as a result of the undersigned's ownership
of or transactions in securities of BEAZER HOMES USA,
INC:

Ian J. McCarthy
Michael T. Rand
Peggy J. Caldwell

Each of these individuals is authorized to act alone,
without the consent of any of the others, and the
authority of under this Statement and Limited Power of
Attorney shall continue until the undersigned is no
longer required to file Forms 3, 4, and 5 with regard
to the undersigned's ownership of or transactions in
securities of BEAZER HOMES USA, INC., unless earlier
revoked in writing.  The undersigned acknowledges that
the said Attorney in Fact is not assuming any of the
undersigned's responsibilities to comply with Section
16 of the Securities Exchange Act of 1934.



Date: 5/3/07	Signature: /s/ Alan P. Merrill