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

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2017-08-09</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>5100 TAMARIND REEF</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>2017-08-09</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1757.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>12.2600</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22931.0000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Such 1,757 shares were forfeited by the reporting person to cover the tax withholdings on the vesting of his Common Stock pursuant to the terms of the Company's 2016 Equity Incentive Plan and the Restricted Stock Unit Agreement between the reporting person and the Company. The price per share used to determine the tax withholdings was the closing share price of the Company's common stock on the vesting date, which was August 9, 2017.</footnote>
        <footnote id="F2">Includes 20,538 remaining unvested 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>2017-08-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
