Item 2.02   Results of Operations and Financial Condition.
    
    On December 11, 2007, Resource America, Inc. issued a press release regarding its earnings for the three months and fiscal year ended September 30, 2007. A copy of this press release is furnished with this report as an exhibit. The information in this report, including the exhibit hereto, is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The information in this report shall not be incorporated by reference into any registration statement or other document filed pursuant to the Securities Act of 1933, as amended.
 
Item 9.01   Financial Statements and Exhibits
 
       (d)  The exhibit furnished as part of this report is identified in the Exhibit Index immediately following the signature page of this report. Such Exhibit Index is incorporated herein by reference.
 

SIGNATURES

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, thereunto duly authorized.

     
  Resource America, Inc.
 
 
 
 
 
 
Date: December 11, 2007 By:   /s/ Steven J. Kessler
  Steven J. Kessler
  Executive Vice President and Chief Financial Officer 
 
 
 
Exhibit Index
 
Exhibit No.
Description
 
EX 99.1
Press Release