-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 C6zOYvgbDhNlAkCycN1hSCOzv6yJ00tJHiBME6FUOgoIK+L+7DVDd+y+2ZTtslI7
 UqNcokCb7xQ9vGq1gQ+/Dg==

<SEC-DOCUMENT>0000909518-04-000808.txt : 20041004
<SEC-HEADER>0000909518-04-000808.hdr.sgml : 20041004
<ACCEPTANCE-DATETIME>20041004151645
ACCESSION NUMBER:		0000909518-04-000808
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040930
FILED AS OF DATE:		20041004
DATE AS OF CHANGE:		20041004

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AVATAR HOLDINGS INC
		CENTRAL INDEX KEY:			0000039677
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				231739078
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		201 ALHAMBRA CIRCLE
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		3054427000

	MAIL ADDRESS:	
		STREET 1:		201 ALHAMBRA CIRCLE
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAC CORP /DE/
		DATE OF NAME CHANGE:	19801023

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL ACCEPTANCE CORP
		DATE OF NAME CHANGE:	19710208

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STEWART BETH
		CENTRAL INDEX KEY:			0001183038

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07395
		FILM NUMBER:		041062223

	BUSINESS ADDRESS:	
		STREET 1:		C/O GENERAL GROWTH PROPERTIES
		STREET 2:		110 NORTH WACKER DRIVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		3129605000

	MAIL ADDRESS:	
		STREET 1:		C/O GENERAL GROWTH PROPERTIES INC
		STREET 2:		110 NORTH WACKER DRIVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bstewart10-1_form4ex.xml
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>mv10-4_ex24.txt
</DOCUMENT>
</SUBMISSION>