Item 1.01 Entry into a Material Definitive Agreement.
On November 19, 2007 LEAF Financial Corporation and LEAF Funding, Inc., each indirect subsidiaries of ours, entered into an Asset Purchase Agreement with Dolphin Capital Corp. and Lehman Brothers Bank, FSB, to acquire substantially all of the assets of Dolphin Capital Corp., a small-ticket equipment leasing company.  The purchase price is approximately $167 million.  We expect to assign the rights to acquire substantially all of the equipment and equipment leases to LEAF Equipment Leasing Income Fund III, L.P., an investment partnership sponsored by LEAF Financial Corporation.  We expect that the partnership will finance the acquisition through a credit agreement with National City Bank.  The parties anticipate that this transaction will close on or about November 30, 2007.
 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
 
RESOURCE AMERICA, INC.
 
       
Date:  November 26, 2007
By:
/s/ Steven J. Kessler  
    Name:  Steven J. Kessler  
    Title:    Executive Vice President and Chief Financial Officer