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 Quarterly Report of Resource America, Inc. (the
"Company") on Form 10-Q/A for the period ended December 31, 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
October 31, 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.