-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LJGaHlhHoHGwkl4AqoevV9iGoO1MmVDfbfPaTPKefeuKdRD61IPlJpt3aDOjSdyY
 MEsik0gFjuwE1tDFtWkSvQ==

<SEC-DOCUMENT>0000083402-09-000025.txt : 20091014
<SEC-HEADER>0000083402-09-000025.hdr.sgml : 20091014
<ACCEPTANCE-DATETIME>20091014171334
ACCESSION NUMBER:		0000083402-09-000025
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091014
DATE AS OF CHANGE:		20091014
EFFECTIVENESS DATE:		20091014

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RESOURCE AMERICA INC
		CENTRAL INDEX KEY:			0000083402
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTORS, NEC [6799]
		IRS NUMBER:				720654145
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-08340-2P
		FILM NUMBER:		091119726

	BUSINESS ADDRESS:	
		STREET 1:		ONE CRESCENT DRIVE, SUITE 203
		STREET 2:		NAVY YARD CORPORATE CENTER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19112
		BUSINESS PHONE:		215-546-5005

	MAIL ADDRESS:	
		STREET 1:		ONE CRESCENT DRIVE, SUITE 203
		STREET 2:		NAVY YARD CORPORATE CENTER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RESOURCE AMERICA LLC
		DATE OF NAME CHANGE:	20060928

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RESOURCE AMERICA INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RESOURCE EXPLORATION INC
		DATE OF NAME CHANGE:	19890214
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000083402</cik>
        <entityName>RESOURCE AMERICA INC</entityName>
        <issuerAddress>
            <street1>ONE CRESCENT DRIVE, SUITE 203</street1>
            <street2>NAVY YARD CORPORATE CENTER</street2>
            <city>PHILADELPHIA</city>
            <stateOrCountry>PA</stateOrCountry>
            <zipCode>19112</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>215-546-5005</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>RESOURCE AMERICA LLC</previousName>
            <previousName>RESOURCE AMERICA INC</previousName>
            <previousName>RESOURCE EXPLORATION INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jonathan</firstName>
                <middleName>Z.</middleName>
                <lastName>Cohen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Steven</firstName>
                <middleName>J.</middleName>
                <lastName>Kessler</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeffrey</firstName>
                <middleName>F.</middleName>
                <lastName>Brotman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Arthur</firstName>
                <middleName>J.</middleName>
                <lastName>Miller</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <middleName>C.</middleName>
                <lastName>Elliott</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kenneth</firstName>
                <middleName>A.</middleName>
                <lastName>Kind</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>S.</middleName>
                <lastName>White</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>J.</middleName>
                <lastName>Bradley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Andrew</firstName>
                <middleName>M.</middleName>
                <lastName>Lubin</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Carlos</firstName>
                <middleName>C.</middleName>
                <lastName>Campbell</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Edward</firstName>
                <middleName>E.</middleName>
                <lastName>Cohen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corproate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Hersh</firstName>
                <lastName>Kozlov</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Crescent Drive, Suite 203</street1>
                <street2>Navy Yard Corporate Center</street2>
                <city>Philadelphia</city>
                <stateOrCountry>PA</stateOrCountry>
                <zipCode>19112</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Investing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Over $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-09-29</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>18827504</totalOfferingAmount>
            <totalAmountSold>18827504</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>13</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>RESOURCE AMERICA INC</issuerName>
                <signatureName>/S/ Michael S. Yecies</signatureName>
                <nameOfSigner>Michael S. Yecies</nameOfSigner>
                <signatureTitle>Senior Vice President, Chief Legal Officer and Secretary</signatureTitle>
                <signatureDate>2009-10-14</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----