UNITED STATES
                             SECURITIES AND EXCHANGE COMMISSION
                                   WASHINGTON, D.C. 20549



                                          FORM 10-K


  (Mark one)

  /X/ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934
      For the fiscal year ended December 31, 2004

      OR



  / / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934


      Commission File Number:  333-109307-10


        Asset Backed Securities Corp Home Equity Loan Trust
        Asset Backed Pass-Through Certificates
        Series 2004-HE6

     (Exact name of registrant as specified in its charter)


   New York                                         54-2161154
  (State or other jurisdiction of                   54-2161155
  incorporation or organization)                    54-2161156
                                                    54-2161157
                                                    54-2161158
                                                    (I.R.S. Employer
                                                    Identification No.)


   c/o Wells Fargo Bank, N.A.
   9062 Old Annapolis Road
   Columbia, MD                                21045
  (Address of principal executive offices)     (Zip Code)


  Registrant's telephone number, including area code: (410) 884-2000


  Securities registered pursuant to Section 12(b) of the Act:

        NONE.


  Securities registered pursuant to Section 12(g) of the Act:

        NONE.


  Indicate by check mark whether the registrant (1) has filed all reports
  required to be filed by Section 13 or 15(d) of the Securities Exchange
  Act of 1934 during the preceding 12 months (or for such shorter period
  that the registrant was required to file such reports), and (2) has been
  subject to such filing requirements for the past 90 days.

        Yes  X       No ___


  Indicate by check mark if disclosure of delinquent filers pursuant to
  Item 405 of Regulation S-K ( 229.405 of this chapter) is not contained
  herein, and will not be contained, to the best of registrant's knowledge,
  in definitive proxy or information statements incorporated by reference
  in Part III of this Form 10-K or any amendment to this Form 10-K.

        Not applicable.


  Indicate by check mark whether the registrant is an accelerated filer
  (as defined in Exchange Act Rule 12b-2).

        Yes  ___     No  X


  State the aggregate market value of the voting and non-voting common
  equity held by non-affiliates computed by reference to the price at which
  the common equity was last sold, or the average bid and asked price of
  such common equity, as of the last business day of the registrant's most
  recently completed second fiscal quarter.

        Not applicable.


  Indicate the number of shares outstanding of each of the registrant's
  classes of common stock, as of the latest practicable date.

        Not applicable.


     Documents Incorporated by Reference

  List hereunder the following documents if incorporated by reference and
  the Part of the Form 10-K (e.g. Part I, Part II, etc.) into which the
  document is incorporated: (1)Any annual report to security holders; (2)
  Any proxy or information statement; and (3)Any prospectus filed pursuant
  to Rule 424(b) or (c) under the Securities Act of 1933. The listed
  documents should be clearly described for identification purposes (e.g.
  annual report to security holders for fiscal year ended December 24, 1980).

        Not applicable.


                                   PART I

  Item 1.  Business.

            Omitted.

  Item 2.  Properties.

            See Item 15(a), Exhibits 99.1, 99.2, and 99.3, for information
            provided in lieu of information required by Item 102 of
            Regulation S-K.


  Item 3.  Legal Proceedings.

            The registrant knows of no material pending legal proceedings
            involving the trust created under the Pooling and Servicing
            Agreement (the Trust), the Trustee, the Servicer or the
            registrant with respect to the Trust other than routine
            litigation incidental to the duties of the respective parties.


  Item 4.  Submission of Matters to a Vote of Security Holders.

            None.


                                PART II

  Item 5.  Market for registrant's Common Equity and Related Stockholder
           Matters and Issuer Purchases of Equity Securities.

            No established public trading market for the Certificates exists.

            Records provided to the Trust by the DTC and the Trustee
            indicate that as of December 31, 2004, the total number of holders
            of record for the Series of Certificates is 20.


  Item 6.  Selected Financial Data.

            Omitted.


  Item 7.  Management's Discussion and Analysis of Financial Condition and
           Results of Operation.

            Omitted.


  Item 7A. Quantitative and Qualitative Disclosures about Market Risk.

            Not applicable.


  Item 8.  Financial Statements and Supplementary Data.

            See Item 15(a), Exhibits 99.1, 99.2, 99.3, for information
            provided in lieu of information required by Item 302 of
            Regulation S-K.


  Item 9.  Changes in and Disagreements with Accountants on Accounting and
           Financial Disclosure.

            None.


  Item 9A. Controls and Procedures.

            Not applicable.


  Item 9B. Other Information.

            None.


                                PART III

  Item 10. Directors and Executive Officers of the Registrant.

            Not applicable.


  Item 11. Executive Compensation.

            Not applicable.


  Item 12. Security Ownership of Certain Beneficial Owners and Management.

            Not applicable.

  Item 13. Certain Relationships and Related Transactions.

            Not applicable.


  Item 14. Principal Accounting Fees and Services.

            Not applicable.


                                PART IV

  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

     (31.1) Rule 13a-14(a)/15d-14(a) Certification

     (99.1) Annual Independent Accountants' Servicing Reports concerning
            servicing activities.

      <TABLE>

      
         <c>
      a) Ocwen Federal Bank FSB, as Servicer <F1>

      </TABLE>

     (99.2) Report of Management as to Compliance with Minimum Servicing
            Standards.

      <TABLE>

      
        <c>
      a) Ocwen Federal Bank FSB, as Servicer <F1>

      </TABLE>

     (99.3) Annual Statements of Compliance under the Pooling and Servicing
            Agreements.

      <TABLE>

      
         <c>
      a) Ocwen Federal Bank FSB, as Servicer <F1>

      </TABLE>


     (99.4) Aggregate Statement of Principal and Interest Distributions to
            Certificate Holders.


   (b) Not applicable.

   (c) Omitted.


  <F1> Filed herewith.


                                SIGNATURES

  Pursuant to the requirements of Section 13 or 15(d) of the Securities
  Exchange Act of 1934, the registrant has duly caused this report to be
  signed on its behalf by the undersigned, thereunto duly authorized:



    Asset Backed Securities Corp Home Equity Loan Trust
    Asset Backed Pass-Through Certificates
    Series 2004-HE6
    (Registrant)


  Signed: Asset Backed Securities Corporation as Depositor

  By:     Greg Richter, Vice President

  By: /s/ Greg Richter, Vice President

  Dated: March 30, 2005


  SUPPLEMENTAL INFORMATION TO BE FURNISHED WITH REPORTS FILED PURSUANT TO
  SECTION 15(d) OF THE ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED
  SECURITIES PURSUANT TO SECTION 12 OF THE ACT.


  (a)(i) No annual report is provided to the Certificateholders other than
  with respect to aggregate principal and interest distributions.


  (a)(ii) No proxy statement, form of proxy or other proxy soliciting
  material has been sent to any Certificateholder with respect to any
  annual or other meeting of Certificateholders.



  Exhibit Index

  Exhibit No.

  Ex-31.1 Rule 13a-14(a)/15d-14(a) Certification

  Asset Backed Securities Corporation

  Home Equity Loan Trust Series 2004-HE6

  Asset Backed Pass-Through Certificates, Series 2004-HE6

  I, Greg Richter, certify that:

  1. I have reviewed this annual report on Form 10-K, and all reports on
     Form 8-k containing distribution and servicing reports filed in
     respect of periods included in the year covered by this annual
     report, of  Asset Backed Securities Corp Home Equity Loan Trust
     Asset Backed Pass-Through Certificates, Series 2004-HE6 Trust;

  2. Based on my knowledge, the information in these reports, taken as a
     whole, does not contain any untrue statement of a material fact or
     omit to state a material fact necessary to make the statements made,
     in light of the circumstances under which such statements were made,
     not misleading as of the last day of the period covered by this
     annual report;

  3. Based on my knowledge, the distribution information required to be
     prepared by the Trustee based upon the servicing information required
     to be provided by the Servicer under the Pooling and Servicing
     Agreement is included in these reports;

  4. Based on my knowledge and upon the annual compliance statements
     included in the report and required to be delivered to the Trustee in
     accordance with the terms of the Pooling and Servicing Agreement and
     based upon the review required under the Pooling and Servicing
     Agreement, and except as disclosed in the report, the Servicer has
     fulfilled its obligations under the Pooling and Servicing Agreement;
     and

  5. The reports disclose all significant deficiencies relating to the
     Servicer's compliance with the minimum servicing standards based, in
     each case, upon the report provided by an independant public
     accountant, after conducting a review in compliance with the Uniform
     Single Attestation Program for Mortgage Bankers or similar standard
     as set forth in the Pooling and Servicing Agreement, that is included
     in these reports.

     In giving the certifications above, I have reasonably relied on
     information provided to me by the following unaffiliated parties:
     Ocwen Federal Bank FSB as Servicer.



     Date: March 30, 2005

     /s/ Greg Richter
     Signature

     Vice President
     Title


  EX-99.1
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
222 Lakeview Avenue
Suite 360
West Palm Beach, FL 33401
Telephone (561) 832 0038
Facsimile (561) 805 8181




INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTANT'S REPORT



To the Board of Directors of
Ocwen Federal Bank FSB


We have examined management's assertion, included in the accompanying
Management Assertion on Compliance with USAP, that, except for the
noncompliance related to reconciliations described in the third paragraph and
the noncompliance related to adjustable rate mortgages described in the fifth
paragraph, Ocwen Federal Bank FSB (the "Bank") complied with the minimum
servicing standards identified in the Mortgage Bankers Association of America's
("MBA's") Uniform Single Attestation program for Mortgage Bankers ("USAP") as
of and for the year ended December 31, 2004. Management is responsible for the
Bank's compliance with those minimum servicing standards. Our responsibility is
to express an opinion on management's assertion about the Bank's compliance
based on our examination.


Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
examining, on a test basis, evidence about the Bank's compliance with the
minimum servicing standards and performing such other procedures as we consider
necessary in the circumstances. We believe that our examination provides a
reasonable basis for our opinion. Our examination does not provide a legal
determination on the Bank's compliance with the minimum servicing standards.


Our examination disclosed noncompliance with minimum servicing standards
related to account reconciliations and adjustable rate mortgages applicable to
the Bank during the year ended December 31, 2004. Such noncompliance is
described in the accompanying Management Assertion on Compliance with USAP.


In our opinion, management's assertion that the Bank complied with the
aforementioned minimum servicing standards, except for noncompliance as
described in the accompanying Management Assertion on Compliance with USAP, as
of and for the year ended December 31, 2004 is fairly stated, in all material
respects.



/S/ PricewaterhouseCoopers LLP



March 29, 2005





  EX-99.2
(logo)
OCWEN






MANAGEMENT ASSERTION ON COMPLIANCE WITH USAP


March 11, 2005

As of and for the year ended December 31, 2004, except as specifically noted
below, Ocwen Federal Bank FSB (the "Bank") has complied in all material respects
with the minimum servicing standards set forth in the Mortgage Bankers
Association of America's ("MBA's") Uniform Single Attestation Program for
Mortgage Bankers ("USAP").

* Standard: Reconciliations shall be prepared on a monthly basis for all
custodial bank accounts and related bank clearing accounts. These
reconciliations shall be mathematically accurate, be prepared within forty
five (45) calendar days of the cutoff date; be reviewed and approved by
someone other than the person who prepared the reconciliation; and document
explanations for reconciling items. These reconciling items shall be resolved
within ninety (90) calendar days of their original identification.

Certain reconciling items which arose during the year ended December 31, 2004
were not cleared within 90 days of their original identification. Management has
developed and implemented an action plan and continues to resolve outstanding
reconciling items. All significant reconciling items have been isolated and
reviewed by the Bank, and the Bank believes these items will not have a material
impact on the status of any custodial accounts.

* Standard: Adjustments on ARM loans shall be computed based on the related
mortgage note and any ARM rider.

Certain ARM loans serviced by the Bank have odd due dates (i.e., due dates other
than the first day of the month). The mortgage notes or ARM riders for some of
the odd due date loans establish a look back date for the applicable index at a
certain number of days prior to each Change Date, for example, 45 days prior to
the effective Change Date. The Bank determines the look-back days by using a
30-day month when subtracting the actual number of look-back days stated in the
Mortgage Note or ARM rider from the effective Change Date. Some months that have
more or less than 30 days may therefore have a miscalculated look-back date,
resulting in the index rate being used on an incorrect date, but generally no
more than a two-business day difference. This has resulted in some minor
differences in the calculated monthly payment amount, which could be either
higher or lower, depending on the movement in interest rates.







(logo)
OCWEN






Management has implemented a corrective action plan to revise the internal
procedures for processing these types of ARM adjustments, which includes
adjusting the borrower accounts where necessary. The Bank believes that these
differences did not have a material impact on any mortgagor or investor.

As of and for this same period, the Bank had in effect a fidelity bond in the
amount of $15,000,000 and an errors and omissions policy in the amount of
$5,000,000.





/s/ Ronald M. Faris
Ronald M. Faris
President



/s/ Scott W. Anderson
Scott W. Anderson
Senior Vice President of Residential Assets




/s/ Brian J. LaForest
Brian J. LaForest
Director of Investor Reporting



/s/ Paul E. Neff
Paul E. Neff
Director of Servicing Operations





  EX-99.3
(logo) O C W E N



Ocwen Federal Bank FSB
Compliance Certification Year Ended December 31, 2004
ABSC 2004-HE6



The undersigned Officer of Ocwen Federal Bank FSB (the "Servicer") confirms that
a review of the activities of the Servicer during the calendar year ending on
December 31, 2004 and of the performance of the Servicer under the Pooling and
Servicing Agreement for ABSC 2004-HE6 Dated as of September 1, 2004 (the
"Servicing Agreement") has been made under his supervision. Except as noted on
the Management Assertion on Compliance with USAP, to the best of the undersigned
Officer's knowledge, based on such review, the Servicer has fulfilled all of its
obligations as set forth in the Servicing Agreement.


By: /s/ Scott W. Anderson
Scott W. Anderson, Senior Vice President

Dated: March 15, 2005



Ocwen Federal Bank FSB
1675 Palm Beach Lakes Boulevard, West Palm Beach, FL 33401
Mail to: P. O. Box 24737, West Palm Beach, FL 33416-4737





  Ex-99.4

   Schedule of Year-To-Date Principal and Interest Distributions to
   Certificateholders


   <TABLE>

   Class                              Interest             Principal               Losses             Ending Balance
   
                       <c>                    <c>                  <c>                 <c>
   A1                             3,062,478.19         24,846,587.08                 0.00             423,153,412.91
   A2                             1,879,672.10         20,300,146.29                 0.00             245,379,853.71
   M1                               420,226.53                  0.00                 0.00              51,985,000.00
   M2                               417,470.32                  0.00                 0.00              41,410,000.00
   M3                               122,864.42                  0.00                 0.00              11,455,000.00
   M4                               106,417.46                  0.00                 0.00               8,810,000.00
   M5                                99,109.58                  0.00                 0.00               7,930,000.00
   M6                               138,495.65                  0.00                 0.00               8,810,000.00
   M7                               103,926.75                  0.00                 0.00               6,611,000.00
   P                                575,951.46                  0.00                 0.00                     100.00
   R                                      0.00                  0.00                 0.00                       0.00
   X                              7,735,762.31                  0.00                 0.00              30,397,554.28
   </TABLE>