Exhibit 99.4


                           CERTIFICATION PURSUANT TO
                            18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Annual Report of Resource America, Inc. (the "Company")
on Form 10-K/A for the period ended September 30, 2002 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I,
Steven J. Kessler, Chief Financial Officer of the Company, certify, pursuant
to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley
Act of 2002, that:

   (1)   The Report fully complies with the requirements of section 13 (a) or
         15 (d) of the Securities Exchange Act of 1934; and

   (2)   The information contained in the Report fairly presents, in all
         material respects, the financial condition and results of operations
         of the Company.

/s/ Steven J. Kessler

Steven J. Kessler
Chief Financial Officer
May 15, 2003











A signed original of this written statement required by Section 906 has been
provided to Resource America, Inc. and will be retained by Resource America,
Inc. and furnished to the Securities and Exchange Commission or its staff upon
request.