This work deals with a system of non-relativistic particles interacting via a delta-shell potential V(r)=-v δ(r-a) when the thermal De-Broglie wavelength of a particle is smaller than the range of the potential, a, and the density is such that average distance between particles is smaller than a. The delta-shell potential is an intriguing case as the scattering length and effective range can be tuned at will, including the interesting case of infinite scattering length which is experimentally realizable in current atomic physics experiments. Relations for moments of bound states are derived. The virial expansion is used to calculate the first quantum correction to the ideal gas pressure in the form of the second virial coefficient. Additionally all thermodynamical functions are calculated up to the first order . For small departures from equilibrium, the net flows of mass, energy and momentum are described by coefficients of diffusion, thermal coefficient and shear viscosity, respectively. Thermal and transport properties of the gas are examined for various free parameters values, particularly, for the regime of infinite scattering length.

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