Exhibit 23.2

                          CONSENT OF ERNST & YOUNG LLP,
                  REGISTERED INDEPENDENT PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-126344) pertaining to the 2005 Omnibus Equity Compensation Plan of
Resource America, Inc. and the use of our reports dated January 27, 2006,
included in the Annual Report on Form 10-K/A of Resource America, Inc. for the
year ended September 30, 2005, with respect to the financial statements of
Trapeza Capital Management LLC and Trapeza Management Group LLC.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania
October 9, 2006