~~ITEM~~SECURITIES ~~601(A)~~AND OFEXCHANGE REGULATION S-K EXHIBIT NO. EXHIBIT NO. DESCRIPTION ----------- ----------- ----------- 1 99 Computational Materials--Computational Materials (as defined in Item 5) that have been provided by the Underwriter to certain prospective purchasers of Bear Stearns Asset Backed Securities Trust 2003-AC6, Asset-Backed Certificates, Series 2003-AC6 (filed in paper pursuant to the automatic SEC exemption pursuant to Release 33-7427, August 7, 1997)COMMISSION

~~Item~~Washington, ~~601(a) of Sequentially Regulation S-K Numbered Exhibit Number Exhibit No~~D.C. ~~Description Page -------------- ----------- ----------- ---- 1 99 Computational Filed Manually Materials~~20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES AND EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported)
October 30, 2003
Bear Stearns Asset Backed Securities, Inc.

(Exact name of Registrant as specified in its charter)

Delaware
(State or other jurisdiction
of incorporation)

333-91334
(Commission
file number)

13-3836437
(I.R.S. employer
identification no.)

383 Madison Avenue
New York, New York
(Address of principal executive offices)

10179
(ZIP Code)

(212) 272-2000
Registrant's telephone number, including area code

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

Item 5. Other Events

Attached as Exhibit 99.1 to this Current Report are certain materials (the “Computational Materials”) furnished to the Registrant by Bear, Stearns & Co. Inc. (“Bear Stearns”) in respect to Bear Stearns Asset Backed Securities, Inc., Asset-Backed Certificates, Series 2003-SD1, Class A, Class M-1, Class M-2, and Class B (the “Certificates”). The Certificates will be offered pursuant to a Prospectus Supplement, to be dated on or about October 30, 2003, and a Prospectus dated September 25, 2003 (the Prospectus Supplement and the Prospectus are collectively referred to herein as the “Prospectus”) to be filed with the Commission pursuant to Rule 424(b)(5) under the Securities Act of 1933, as amended (the “Act”). The Certificates have been registered pursuant to the Act under a Registration Statement on Form S-3 (Commission File No. 333-91334) (the “Registration Statement”). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Prospectus.

The Computational Materials were prepared solely by Bear Stearns for use by the Underwriter, and the Registrant did not prepare or participate (other than providing to the Underwriter the background information concerning the underlying pool of assets upon which the Computational Materials are based) in the preparation of the Computational Materials.

Any statements or information contained in these Computational Materials shall be deemed to be modified or superseded for the purposes of the Prospectus and the Registration Statement by statements or information contained in the Prospectus.

Item 7. Financial Statements: Pro Forma Financial Information and Exhibits.

(a)	Not applicable.

(b)	Not applicable.

(c)

Exhibits:

99.1	Computational Materials of Bear, Stearns & Co. Inc.

SIGNATURES

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.

BBEAR STEARNS ASSET BACKED
SECURITIES, INC.

By: /s/ Joseph T. Jurkowski, Jr.
      Name: Joseph T. Jurkowski, Jr.
      Title: Vice President

Dated: October 31, 2003

EXHIBIT INDEX

Exhibit No.

99.1

Description of Exhibit

Computational Materials of Bear, Stearns & Co. Inc.

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