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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Vfo6tMmKZhiMN7y/Kf6HVPiJeQL3rThtgJCdnD6tcbNEsfWC9/ujk1PCMMi98EYi
 watmAroUeuOP1m36elHzaQ==

<SEC-DOCUMENT>0001140361-07-000466.txt : 20070104
<SEC-HEADER>0001140361-07-000466.hdr.sgml : 20070104
<ACCEPTANCE-DATETIME>20070104160403
ACCESSION NUMBER:		0001140361-07-000466
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070102
FILED AS OF DATE:		20070104
DATE AS OF CHANGE:		20070104

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KOZLOV HERSH
		CENTRAL INDEX KEY:			0001228774

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-04408
		FILM NUMBER:		07509443

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		856 874 4361

	MAIL ADDRESS:	
		STREET 1:		WOLF BLOCK SCHORR & SOLIS
		STREET 2:		1940 RTE 70 E
		CITY:			CHERRY HILL
		STATE:			NJ
		ZIP:			08003

ISSUER:		

	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

	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>3
<SEQUENCE>1
<FILENAME>doc1.xml
<DESCRIPTION>FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-01-02</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000083402</issuerCik>
        <issuerName>RESOURCE AMERICA INC</issuerName>
        <issuerTradingSymbol>REXI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001228774</rptOwnerCik>
            <rptOwnerName>KOZLOV HERSH</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1845 WALNUT STREET, 10TH FLOOR</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>568</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The undersigned has received 568 units under the Resource America, Inc. 2002 Non-Employee Directors Deferred Stock and Deferred Compensation Plan (the ?2002 Plan?).  Each unit represents the right to receive one share of the Company?s common stock upon termination of the undersigned as a director of the Company, subject to vesting provisions.  The units in the 2002 Plan vest on the later of (i) the fifth anniversary of the date he first became an eligible director and (ii) the first anniversary of the date of those units.  The shares are receivable on account of the undersigned?s service as a director and without additional consideration.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Hersh Kozlov</signatureName>
        <signatureDate>2007-01-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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