  We offer strong evidence that the recent observations by M. Greiner, C.
Regal, and D. Jin and by MIT group are signatures of a fermion superfluid in
the strongly interacting regime made up of large fermion pairs. Our conclusions
are based on calculations using crossover theory for different potentials
including those with the characteristics of two-channel models. Our results
demonstrate clearly universality near resonance. The $T_{c}$ predicted by
crossover theory is a perfect match with the observed boundary of vanishing
condensate fraction with no adjustable parameters.
