X0202 4 2007-12-27 0 0001021848 DELTA FINANCIAL CORP DFCLQ 0001034377 MILLER SIDNEY A C/O DELTA FINANICAL CORP 1000 WOODBURY ROAD, SUITE 200 WOODBURY NY 11797 1 0 0 0 Common Stock 2007-12-27 4 S 0 350000 D 89742 D Common Stock 2007-12-27 4 J 0 150000 A 89742 I By wife. Common Stock 2007-12-27 4 S 0 450000 D 89742 I By wife Sale of shares in a private transaction for $1.00 purchase price. Distribution to wife as beneficiary by family trust. The reporting person disclaims beneficial ownership of all shares held by wife and this report shall not be deemed to be an admission that the reporting person is the beneficial owner of such securities for purposes of Section 16 or for any other purpose. Sidney A. Miller 2007-12-31