-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JMiWj7rHXG2r7BdZmrp5UNrmo8yEYiWWedwq3Lw4mOEYYDvq3Js36BZWsi8xg8c/
 ciqSKt+8kz20W3A0+qtv0g==

<SEC-DOCUMENT>0001144204-07-045028.txt : 20070817
<SEC-HEADER>0001144204-07-045028.hdr.sgml : 20070817
<ACCEPTANCE-DATETIME>20070817180346
ACCESSION NUMBER:		0001144204-07-045028
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070815
FILED AS OF DATE:		20070817
DATE AS OF CHANGE:		20070817

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EPOCH HOLDING CORP
		CENTRAL INDEX KEY:			0000351903
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		IRS NUMBER:				201938886
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		640 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-303-7200

	MAIL ADDRESS:	
		STREET 1:		640 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	J NET ENTERPRISES INC
		DATE OF NAME CHANGE:	20010123

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JACKPOT ENTERPRISES INC
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CLARK PHILIP J
		CENTRAL INDEX KEY:			0001293663

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09728
		FILM NUMBER:		071066179

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		307-739-8603

	MAIL ADDRESS:	
		STREET 1:		EPOCH HOLDING CORPORATION
		STREET 2:		640 FIFTH AVENUE, 18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER NAME:	
		FORMER CONFORMED NAME:	Clark J Philip
		DATE OF NAME CHANGE:	20040614
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v085458_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-08-15</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000351903</issuerCik>
        <issuerName>EPOCH HOLDING CORP</issuerName>
        <issuerTradingSymbol>EPHC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001293663</rptOwnerCik>
            <rptOwnerName>CLARK PHILIP J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>EPOCH HOLDING CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>640 FIFTH AVENUE, 18TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-08-15</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>32518</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>13.07</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1370746</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>J. Philip and Deborah K. Clark TTEES U/A DTD 10/6/94</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The reporting person was awarded 32,518 shares of the Company's Common Stock on August 15, 2007.  The shares of Common Stock
 will vest as follows: 4,065 shares vested on August 15, 2007; 4,065 shares will vest on August 15, 2008; 8,129 shares will
 vest on August 15, 2009 and 16,259 shares will vest on August 15, 2010.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ J. Philip Clark</signatureName>
        <signatureDate>2007-08-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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