Exhibit 23(a)







               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



         We have issued our report dated December 3, 2001, accompanying the
consolidated financial statements and schedules included in the Annual Report of
Resource America, Inc. on Form 10-K for the year ended September 30, 2001, which
are incorporated by reference in this Registration Statement. We consent to the
incorporation by reference of the aforementioned report in the Registration
Statement.








Cleveland, Ohio
January 25, 2002