8-K

                               UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION

                        WASHINGTON, D.C. 20549-1004


                                 FORM 8-K

                              CURRENT REPORT

  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


   Date of Report (Date of earliest event reported):  December 14, 2004


                       FINANCIAL FEDERAL CORPORATION
          (Exact name of Registrant as specified in its charter)


         Nevada                     1-12006                88-0244792
(State of incorporation)    (Commission file number)    (I.R.S. Employer
                                                       Identification No.)

                733 Third Avenue, New York, New York 10017
           (Address of principal executive offices)  (Zip Code)


                              (212) 599-8000
           (Registrant's telephone number, including area code)


       (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under
any of the following provisions:

     [ ] Written communications pursuant to Rule 425 under the
         Securities Act (17 CFR 230.425)

     [ ] Soliciting material pursuant to Rule 14a-12 under the
         Exchange Act (17 CFR 240.14a-12)

     [ ] Pre-commencement communications pursuant to Rule 14d-2(b)
         under the Exchange Act (17 CFR 240.14d-2(b))

     [ ] Pre-commencement communications pursuant to Rule 13e-4(c)
         under the Exchange Act (17 CFR 240.13e-4(c))




Item 8.01   Other Events
            ------------

     On December 14, 2004, Financial Federal Corporation announced
that its Board of Directors has declared its first quarterly cash
dividend of $0.10 per share of common stock.  The dividend is payable
on January 31, 2005 to stockholders of record at the close of business
on January 7, 2005.


Item 9.01   Financial Statements and Exhibits
            ---------------------------------

     (C)  Exhibits:

     The following exhibit is filed herewith:


         99.1      Press Release dated December 14, 2004


                             EXHIBIT INDEX

Exhibit No.     Description of Exhibit
- -----------     ------------------------------------------------------
99.1            Press Release dated December 14, 2004

                                   2


                               SIGNATURE


     Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.



                                   FINANCIAL FEDERAL CORPORATION
                                   -----------------------------
                                   (Registrant)


                                   By:  /s/ Steven F. Groth
                                        ----------------------------------
                                        Senior Vice President and
                                        Chief Financial Officer (Principal
                                        Financial Officer)


December 14, 2004
- ------------------
(Date)

                                    3

EX-99

                                                Exhibit 99.1

                FINANCIAL FEDERAL CORPORATION
              INITIATES QUARTERLY CASH DIVIDEND


NEW YORK, NY:  December 14, 2004 - Financial Federal
Corporation (NYSE: FIF) today announced that its Board of
Directors has declared its first quarterly cash dividend of
$0.10 per share of common stock.  The dividend is payable on
January 31, 2005 to stockholders of record at the close of
business on January 7, 2005.

Paul R. Sinsheimer, Chairman and CEO, commented: "We are
pleased to enhance shareholder value by starting to provide
a cash return.  Our current and projected levels of
liquidity and leverage enable us to pay a cash dividend and
to continue to grow our finance receivables portfolio at a
sound pace."


This document contains forward-looking statements within the
meaning of the Private Securities Litigation Reform Act of
1995 and are subject to risks and uncertainties that could
cause actual results to differ materially from those
contained in the forward-looking statements.  Readers are
referred to the most recent reports on Forms 10-K and 10-Q
filed by the Company with the Securities and Exchange
Commission that identify such risks and uncertainties.


Financial Federal Corporation specializes in financing
industrial and commercial equipment through installment sales
and leasing programs for dealers, manufacturers and end users
nationwide.  For additional information, please visit us at
www.financialfederal.com.



CONTACT:  Steven F. Groth, Chief Financial Officer
          (212) 599-8000