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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Qhj73Do9O00GAFigOKrFvfoYrbNwp+31/k/ZsxDyMaaWnVF+HiTPgL3NH6HFp5pU
 oB7gMUbrrCd6Wo19Ji5KDQ==

<SEC-DOCUMENT>0001225208-08-018251.txt : 20081120
<SEC-HEADER>0001225208-08-018251.hdr.sgml : 20081120
<ACCEPTANCE-DATETIME>20081120144718
ACCESSION NUMBER:		0001225208-08-018251
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081118
FILED AS OF DATE:		20081120
DATE AS OF CHANGE:		20081120

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Watterson Leonard R.
		CENTRAL INDEX KEY:			0001410852

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14012
		FILM NUMBER:		081203573

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(206) 298-2909

	MAIL ADDRESS:	
		STREET 1:		C/O EMERITUS CORPORATION
		STREET 2:		3131 ELLIOTT AVENUE, SUITE 500
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98121

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMERITUS CORP\WA\
		CENTRAL INDEX KEY:			0001001604
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-NURSING & PERSONAL CARE FACILITIES [8050]
		IRS NUMBER:				911605464
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1113

	BUSINESS ADDRESS:	
		STREET 1:		3131 ELLIOTT AVENUE
		STREET 2:		SUITE 500
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98121
		BUSINESS PHONE:		2062982909

	MAIL ADDRESS:	
		STREET 1:		3131 ELLIOTT AVE STE 500
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98121
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-11-18</periodOfReport>

    <issuer>
        <issuerCik>0001001604</issuerCik>
        <issuerName>EMERITUS CORP\WA\</issuerName>
        <issuerTradingSymbol>ESC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001410852</rptOwnerCik>
            <rptOwnerName>Watterson Leonard R.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O EMERITUS CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>3131 ELLIOTT AVE, STE 500</rptOwnerStreet2>
            <rptOwnerCity>SEATTLE</rptOwnerCity>
            <rptOwnerState>WA</rptOwnerState>
            <rptOwnerZipCode>98121</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>VP Corp. Accounting</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-11-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>7.024</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5245</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Includes shares acquired under the issuer's employee stock purchase plan since the reporting person's previous Statement of Changes in Beneficial Ownership.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Leonard R. Watterson</signatureName>
        <signatureDate>2008-11-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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