<PAGE>
EXHIBIT 23
December 18, 2000
Mr. Jeffrey C. Simmons
Executive Vice President
Resource Energy, Inc.
3500 Massillon, Suite 100
Uniontown, OH 44685
Gentlemen:
Wright & Company, Inc. (Wright) hereby consents to the use of our report
dated November 27, 2000 on oil and gas reserves to the interests of Atlas
America, Inc., a subsidiary of Resource America, Inc. in Resource America,
Inc.'s Annual Report on Form 10-K for the fiscal year, ending September 30,
2000.
Very truly yours,
Wright & Company, Inc.
By: /s/ D. Randall Wright
---------------------------------
D. Randall Wright
President
DRW/seb
