  In this paper, we study the twisted Ruelle zeta function associated with the
geodesic flow of a compact, hyperbolic, odd-dimensional manifold $X$. The
twisted Ruelle zeta function is associated with an acyclic representation
$\chi\colon \pi_{1}(X) \rightarrow \GL_{n}(\C)$, which is close enough to an
acyclic, unitary representation. In this case, the twisted Ruelle zeta function
is regular at zero and equals the square of the refined analytic torsion, as it
is introduced by Braverman and Kappeler in \cite{BK2}, multiplied by an
exponential, which involves the eta invariant of the even part of the
odd-signature operator, associated with $\chi$.
