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     <!-- Control Number: GR2855                                                           -->
     <!-- Rev Number:                                                                      -->
     <!-- Client Name:    Great American Financial Resources, Inc.                         -->
     <!-- Project Name:   Form S-8                                                         -->
     <!-- Firm Name:      KMK                                                              -->
     <TITLE>Form S-8</TITLE>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
Securities and Exchange Commission on May 28, 2003  </FONT></P>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No. 333- </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION <BR>Washington, D.C. 20549  </FONT></H1>

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     <P ALIGN=CENTER>_________________ </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8<BR>REGISTRATION
STATEMENT  <BR>UNDER<BR>THE SECURITIES ACT OF
1933 </FONT></H1>
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     <P ALIGN=CENTER>_________________ </P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>GREAT AMERICAN
FINANCIAL RESOURCES, INC.</B><BR><B>(formerly
known as American Annuity Group, Inc.)</B><BR> (Exact name of Registrant as Specified in its
Charter) </FONT></P>
<BR>

<TABLE WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Delaware</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">31-1422526</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="35%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(State Or Other Jurisdiction Of<BR>
&nbsp;Incorporation Or Organization)
</FONT></TD>
     <TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="35%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(IRS Employer Identification<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Number)
</FONT></TD>
     <TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
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     <P ALIGN=CENTER>_________________ </P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>1994 STOCK OPTION PLAN</B>
 <BR>(Full Title of the Plan) </FONT></P>

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     <P ALIGN=CENTER>_________________ </P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mark F. Muething,
Esq.<BR>Executive Vice President, General Counsel and Secretary<BR>Great American
Financial Resources, Inc.<BR>250 East Fifth Street<BR>Cincinnati, Ohio 45202<BR>
(513) 333-5300<BR>(Name, Address and Telephone Number of Agent for Service) </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE  </FONT></H1>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Title of<BR>
Securities<BR>
To Be Registered</FONT><HR WIDTH=90% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount<BR>
To Be<BR>
Registered</FONT><HR WIDTH=90% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed Maximum<BR>
Offering Price<BR>
Per Share</FONT><HR WIDTH=90% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed<BR>
Maximum Aggregate<BR>
Offering Price</FONT><HR WIDTH=90% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount of<BR>
Registration<BR>
Fee(3)</FONT><HR WIDTH=90% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="20%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Common Stock
</FONT></TD>
     <TD WIDTH="20%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">2,000,000 Shares
</FONT></TD>
     <TD WIDTH="20%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$13.83(2)
</FONT></TD>
     <TD WIDTH="20%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$27,660,000(2)
</FONT></TD>
     <TD WIDTH="20%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$2,237.70
</FONT></TD></TR>
</TABLE>
<BR>
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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          This Registration Statement is filed for up to an additional 2,000,000 shares of
          common stock of Great American Financial Resources, Inc. (the
          &#147;Registrant&#148;) issuable to employees of the Registrant pursuant to the
          1994 Stock Option Plan. </FONT></TD>
          </TR>
          </TABLE>
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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Estimated solely for purposes of calculating registration fee. </FONT></TD>
          </TR>
          </TABLE>
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          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Registration fee has been calculated pursuant to Rule 457(h). </FONT></TD>
          </TR>
          </TABLE>
          <BR>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Registration Statement on Form S-8 is filed solely to register an additional 2,000,000
shares of common stock of the Registrant that may be acquired upon exercise of options
granted under the Registrant&#146;s 1994 Stock Option Plan. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As
permitted by General Instruction E to Form S-8, the contents of the Registrant&#146;s
Registration Statement on Form S-8 (Registration No. 333-43425) are incorporated by
reference into this Registration Statement on Form S-8. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
<B>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</B> </FONT></P>

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     <TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="10%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5
</FONT></TD>
     <TD WIDTH="85%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Opinion of Mark F. Muething, Esq.
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10
</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">1994 Stock Option Plan (incorporated by reference to Exhibit
10 to the Registrant's Registration Statement on Form S-8
(Registration No. 333-43425)
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">23.1
</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Consent of Mark F. Muething, Esq. (contained on Exhibit 5).
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">23.2
</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Consent of Ernst &amp; Young LLP
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">24
</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Power of Attorney (contained on the signature page).
</FONT></TD></TR>
</TABLE>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES  </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Cincinnati, Ohio, on May 28, 2003.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=60%>&nbsp;</TD>
<TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
GREAT
AMERICAN FINANCIAL RESOURCES, INC. <BR><BR><BR>
By:<U>/s/Mark F. Muething&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mark F. Muething<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Executive Vice President, General Counsel<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Secretary</FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated. Each person
below whose signature is preceded by an (*) hereby constitutes and appoints Mark F.
Muething, Christopher P. Miliano, or either of them, his true and lawful attorney and
agent, to sign all amendments to this Registration Statement.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Signature</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Capacity</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Date</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="45%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>/s/Carl H. Lindner
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*Carl H. Lindner
</FONT></TD>
     <TD WIDTH="45%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Chairman of the Board of       <BR>
Directors (Principal Executive<BR>
Officer)
</FONT></TD>

     <TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May 28, 2003
</FONT></TD></TR>
<TR>
      <TD> &nbsp;</TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>/s/S. Craig Lindner
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*S. Craig Lindner
</FONT></TD>

     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May 28, 2003</FONT></TD></TR>
<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>/s/Robert A. Adams
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*Robert A. Adams
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May 28, 2003</FONT></TD></TR>

<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*Ronald G. Joseph
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May __, 2003</FONT></TD></TR>

<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>/s/John T. Lawrence III
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*John T. Lawrence III
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May 28, 2003</FONT></TD></TR>

<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*William R. Martin
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May __, 2003</FONT></TD></TR>

<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*Ronald W. Tysoe
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May __, 2003</FONT></TD></TR>
<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>/s/Charles R.
Scheper
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
*Charles R. Scheper
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May 28, 2003</FONT></TD></TR>
<TR>
      <TD> &nbsp;</TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>/s/Christopher P. Miliano
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
Christopher P. Miliano
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Chief Financial Officer          <BR>
(Principal Financial Officer<BR>
and Principal Accounting Officer)
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May 28, 2003</FONT></TD></TR>
</TABLE>

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{"company-data": {"conformed-name": "GREAT AMERICAN FINANCIAL RESOURCES INC", "cik": "0000894651", "assigned-sic": "6399", "irs-number": "061356481", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-105612", "film-number": "03722030"}, "business-address": {"street1": "250 EAST FIFTH STREET", "city": "CINCINNATI", "state": "OH", "zip": "45202", "phone": "513-333-5300"}, "former-company": [{"former-conformed-name": "AMERICAN ANNUITY GROUP INC", "date-changed": "19930519"}, {"former-conformed-name": "STI MERGER CO INC", "date-changed": "19921228"}]}
Form S-8
As filed with the
Securities and Exchange Commission on May 28, 2003
Registration No. 333-
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
_________________
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF
1933
_________________
GREAT AMERICAN
FINANCIAL RESOURCES, INC.
(formerly
known as American Annuity Group, Inc.)
(Exact name of Registrant as Specified in its
Charter)
Delaware
31-1422526
(State Or Other Jurisdiction Of
Incorporation Or Organization)
(IRS Employer Identification
Number)
_________________
1994 STOCK OPTION PLAN
(Full Title of the Plan)
_________________
Mark F. Muething,
Esq.
Executive Vice President, General Counsel and Secretary
Great American
Financial Resources, Inc.
250 East Fifth Street
Cincinnati, Ohio 45202
(513) 333-5300
(Name, Address and Telephone Number of Agent for Service)
CALCULATION OF
REGISTRATION FEE
Title of
Securities
To Be Registered
Amount
To Be
Registered
Proposed Maximum
Offering Price
Per Share
Proposed
Maximum Aggregate
Offering Price
Amount of
Registration
Fee(3)
Common Stock
2,000,000 Shares
$13.83(2)
$27,660,000(2)
$2,237.70
(1)
This Registration Statement is filed for up to an additional 2,000,000 shares of
          common stock of Great American Financial Resources, Inc. (the
          "Registrant") issuable to employees of the Registrant pursuant to the
          1994 Stock Option Plan.
(2)
Estimated solely for purposes of calculating registration fee.
(3)
Registration fee has been calculated pursuant to Rule 457(h).
This
Registration Statement on Form S-8 is filed solely to register an additional 2,000,000
shares of common stock of the Registrant that may be acquired upon exercise of options
granted under the Registrant's 1994 Stock Option Plan.
As
permitted by General Instruction E to Form S-8, the contents of the Registrant's
Registration Statement on Form S-8 (Registration No. 333-43425) are incorporated by
reference into this Registration Statement on Form S-8.
Item 8.      Exhibits
5
Opinion of Mark F. Muething, Esq.
10
1994 Stock Option Plan (incorporated by reference to Exhibit
10 to the Registrant's Registration Statement on Form S-8
(Registration No. 333-43425)
23.1
Consent of Mark F. Muething, Esq. (contained on Exhibit 5).
23.2
Consent of Ernst & Young LLP
24
Power of Attorney (contained on the signature page).
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Cincinnati, Ohio, on May 28, 2003.
GREAT
AMERICAN FINANCIAL RESOURCES, INC.
By:
/s/Mark F. Muething
Mark F. Muething
Executive Vice President, General Counsel
and Secretary
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated. Each person
below whose signature is preceded by an (*) hereby constitutes and appoints Mark F.
Muething, Christopher P. Miliano, or either of them, his true and lawful attorney and
agent, to sign all amendments to this Registration Statement.
Signature
Capacity
Date
/s/Carl H. Lindner
*Carl H. Lindner
Chairman of the Board of
Directors (Principal Executive
Officer)
May 28, 2003
/s/S. Craig Lindner
*S. Craig Lindner
Director
May 28, 2003
/s/Robert A. Adams
*Robert A. Adams
Director
May 28, 2003
*Ronald G. Joseph
Director
May __, 2003
/s/John T. Lawrence III
*John T. Lawrence III
Director
May 28, 2003
*William R. Martin
Director
May __, 2003
*Ronald W. Tysoe
Director
May __, 2003
/s/Charles R.
Scheper
*Charles R. Scheper
Director
May 28, 2003
/s/Christopher P. Miliano
Christopher P. Miliano
Chief Financial Officer
(Principal Financial Officer
and Principal Accounting Officer)
May 28, 2003