CONSENT OF INDEPENDENT PETROLEUM CONSULTANTS

         Wright & Company, Inc. hereby consents to the use of our analysis
relating to the evaluation entitled "Summary Report, Evaluation of Oil and Gas
Reserves To the Interests of Atlas America, Inc. A Subsidiary of Resource
America, Inc. in Certain Properties Located in Various States, Pursuant to the
Requirements of the Securities and Exchange Commission, Effective September 30,
2002, Job 02.682," for use in Resource America, Inc.'s Registration Statement on
Form S-4, and to all references to Wright & Company, Inc. as having prepared
such analysis and as an expert concerning such analysis.

                                        Wright & Company, Inc.

                                        /s/  D. Randall Wright
                                        ---------------------------
                                        Name:  D. Randall Wright
                                        Title: President

Wright & Company, Inc.
Brentwood, TN
January 28, 2003