<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2017-05-26</periodOfReport>

    <issuer>
        <issuerCik>0001555039</issuerCik>
        <issuerName>Altisource Residential Corp</issuerName>
        <issuerTradingSymbol>RESI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001565002</rptOwnerCik>
            <rptOwnerName>ERUZIONE MICHAEL A.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ALTISOURCE RESIDENTIAL CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>36C STRAND STREET</rptOwnerStreet2>
            <rptOwnerCity>CHRISTIANSTED</rptOwnerCity>
            <rptOwnerState>VI</rptOwnerState>
            <rptOwnerZipCode>00820</rptOwnerZipCode>
            <rptOwnerStateDescription>VIRGIN ISLANDS, U.S.</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2017-05-26</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4196.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>19227.0000</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Grant of Restricted Stock Units (&quot;RSUs&quot;) which, upon vesting, settle for shares of common stock upon the earlier of the third anniversary of the grant date and the termination of the director's service, subject to acceleration or forfeiture.</footnote>
        <footnote id="F2">Not applicable.</footnote>
        <footnote id="F3">Includes 10,826 RSUs, which, upon vesting, settle for shares of common stock, subject to acceleration or forfeiture.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Stephen H. Gray, Attorney-in-Fact</signatureName>
        <signatureDate>2017-05-31</signatureDate>
    </ownerSignature>
</ownershipDocument>
