<?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>0001358358</rptOwnerCik>
            <rptOwnerName>Gray Stephen H</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O AAMC</rptOwnerStreet1>
            <rptOwnerStreet2>36C STRAND STREET</rptOwnerStreet2>
            <rptOwnerCity>CHRISTIANSTED</rptOwnerCity>
            <rptOwnerState>VI</rptOwnerState>
            <rptOwnerZipCode>00820</rptOwnerZipCode>
            <rptOwnerStateDescription>VIRGIN ISLANDS, U.S.</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>Chief Administrative Officer</officerTitle>
        </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>12238.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>24688.0000</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 vest in equal annual installments on each of the first, second and third anniversaries of the grant date, subject to acceleration or forfeiture, and upon vesting, settle for shares of common stock.</footnote>
        <footnote id="F2">Not applicable.</footnote>
        <footnote id="F3">Includes 24,688 RSUs, which, upon vesting, settle for shares of common stock, subject to acceleration or forfeiture.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Stephen H. Gray</signatureName>
        <signatureDate>2017-05-31</signatureDate>
    </ownerSignature>
</ownershipDocument>
