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: January 8, 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)



Item 9.  REGULATION FD DISCLOSURE
         ------------------------

     On January 8, 2004, an analyst reported that a member of management
of Financial Federal Corporation (the "Company") made a statement that
business activity "picked-up" at the end of the month in December 2003.
Although management does not believe this information to be material, this
statement could potentially be deemed to be material.  The Company's
business activity at the end of the month in December 2003 may not be
indicative of future performance including the Company's performance for
the quarter ending January 31, 2004.  As a precaution, the Company is
filing this Current Report on Form 8-K to avoid any appearance of
selective disclosure.

     The information contained herein is furnished pursuant to Item 9 of
Form 8-K and shall not be deemed to be "filed" for the purposes of Section
18 of the Securities Exchange Act of 1934 or otherwise subject to the
liabilities of that Section, unless the Company specifically incorporates
it by reference in a document filed under the Securities Act of 1933 or
the Securities Exchange Act of 1934.  By filing this Current Report on
Form 8-K and furnishing this information, we make no admission as to the
materiality of any information in this Current Report on Form 8-K.

                                    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)


January 8, 2004
---------------
(Date)