CONSENT OF INDEPENDENT PETROLEUM CONSULTANTS


         Wright & Company, Inc. hereby consents to the use of our analysis
relating to the evaluation entitled "Executive Summary Report, Evaluation of Oil
and Gas Reserves To the Interests of Atlas America, Inc., in Certain Properties
Located in Various States, Pursuant to the Requirements of the Securities and
Exchange Commission, Effective September 30, 2004, Job 04.792," for use in
Resource America, Inc.'s Annual Report on Form 10-K for the fiscal year ending
September 30, 2004, and to all references to Wright & Company, Inc. as having
prepared such analysis and as an expert concerning such analysis.



                                         Wright & Company, Inc.


                                         By: /s/ D. Randall Wright
                                            -----------------------------
                                             D. Randall Wright
                                             President


Wright & Company, Inc.
Brentwood, TN
December 10, 2004