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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 AmNFWKjE5YDPHXQxsVCp1NBeRs5pe4K45trtjw3NnlHMlYlYRAHwVwg3Rd1sg5Ds
 xRs8a0XV2xdr0WKQ4EuUMQ==

<SEC-DOCUMENT>0000854711-03-000020.txt : 20030717
<SEC-HEADER>0000854711-03-000020.hdr.sgml : 20030717
<ACCEPTANCE-DATETIME>20030717165544
ACCESSION NUMBER:		0000854711-03-000020
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030717
FILED AS OF DATE:		20030717

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PALITZ MICHAEL C
		CENTRAL INDEX KEY:			0001085400

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14237
		FILM NUMBER:		03791673

	BUSINESS ADDRESS:	
		STREET 1:		173 RIVERSIDE AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10024

	MAIL ADDRESS:	
		STREET 1:		173 RIVERSIDE AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10024

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FINANCIAL FEDERAL CORP
		CENTRAL INDEX KEY:			0000854711
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS BUSINESS CREDIT INSTITUTION [6159]
		IRS NUMBER:				880244792
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0731

	BUSINESS ADDRESS:	
		STREET 1:		733 THIRD AVENUE
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2125998000

	MAIL ADDRESS:	
		STREET 1:		733 THIRD AVENUE
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>pal10.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2003-07-17</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000854711</issuerCik>
        <issuerName>FINANCIAL FEDERAL CORP</issuerName>
        <issuerTradingSymbol>FIF</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
		<reportingOwnerId>
            <rptOwnerCik>0001085400</rptOwnerCik>
            <rptOwnerName>PALITZ MICHAEL C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeSecurity>
		<securityTitle>
			<value>Common Stock</value>
		</securityTitle>
		<transactionDate>
			<value>2003-07-16</value>
		</transactionDate>
		<transactionCoding>
			<transactionFormType>4</transactionFormType>
			<transactionCode>S</transactionCode>
			<equitySwapInvolved>0</equitySwapInvolved>
		</transactionCoding>
		<transactionAmounts>
			<transactionShares>
				<value>25000</value>
				<footnoteId id="F1"/>
			</transactionShares>
			<transactionValue>
				<value>26.809</value>
			</transactionValue>
			<transactionAcquiredDisposedCode>
				<value>D</value>
			</transactionAcquiredDisposedCode>
		</transactionAmounts>
		<postTransactionAmounts>
			<sharesOwnedFollowingTransaction>
				<value>448830</value>
				<footnoteId id="F2"/>
			</sharesOwnedFollowingTransaction>
		</postTransactionAmounts>
		<ownershipNature>
			<directOrIndirectOwnership>
				<value>I</value>
			</directOrIndirectOwnership>
			<natureOfOwnership>
				<value>By S-Corp</value>
			</natureOfOwnership>
		</ownershipNature>
	</nonDerivativeSecurity>
	<footnotes>
		<footnote id="F1">Sold pursuant to a 10b5-1 program established December 2002.</footnote>
		<footnote id="F2">LISTING OF ADDITIONAL SECURITIES HOLDINGS:  206,097 - Direct;    300 - Indirect by Children (*);   225 - Indirect by Spouse (*).                                                                                                                                     (*)  The reporting person disclaims beneficial ownership of these securities and this report shall not be deemed an admission that the reporting person is the beneficial owner of these securities for the purposes of Section 16 or for any other purpose.</footnote>
	</footnotes>
	<ownerSignature>
		<signatureName>/s/ Palitz, Michael C.</signatureName>
		<signatureDate>2003-07-17</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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