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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 L9vngg2QDGTvjjfgzqqZZmwGBLt9ZMyvQ1qpx8WuVgYBl1r4hiupDLoGHxg4lalJ
 3hQpRFODWpiHxGP/pQ224g==

<SEC-DOCUMENT>0001144204-11-001362.txt : 20110107
<SEC-HEADER>0001144204-11-001362.hdr.sgml : 20110107
<ACCEPTANCE-DATETIME>20110107174313
ACCESSION NUMBER:		0001144204-11-001362
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20110106
FILED AS OF DATE:		20110107
DATE AS OF CHANGE:		20110107

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BORAK ADAM
		CENTRAL INDEX KEY:			0001335636

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09728
		FILM NUMBER:		11518452

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

	FORMER NAME:	
		FORMER CONFORMED NAME:	Borak Adam
		DATE OF NAME CHANGE:	20050808

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
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-303-7200

	MAIL ADDRESS:	
		STREET 1:		640 FIFTH AVENUE
		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v207650_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2011-01-06</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001335636</rptOwnerCik>
            <rptOwnerName>BORAK ADAM</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>EPOCH HOLDING CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>640 FIFTH AVENUE</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>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2011-01-06</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5500</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>15.34</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>69314</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Employee Stock Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>6.17</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-01-30</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>41238</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>41238</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The sales reported in this filing were made pursuant to the reporting person's 10b5-1 sales plan.</footnote>
        <footnote id="F2">The options will vest in three equal installments as follows: 13,746 options on January 31, 2010; 13,746 options on January
 31, 2011, and 13,746 options on January 31, 2012, subject to continued employment with the Company on the applicable vesting
 dates.</footnote>
        <footnote id="F3">Upon vesting, the options to acquire shares of the Company's Common Stock are exercisable only if the volume weighted average
 price of the Company's Common Stock shall equal or exceed $9.25 for a period of at least 20 trading days on the Nasdaq
 Global Select Market (subject to customary adjustments in the event of any change in the outstanding common stock of the
 Company by reason of any stock dividend, stock split or other corporate exchange or any extraordinary distribution to
 shareholders of the Company).</footnote>
        <footnote id="F4">This transaction was executed in multiple trades at prices ranging from $15.18 to $15.55. The price reported above reflects
 the weighted-average sale price. The reporting person hereby undertakes to provide, upon request by the SEC staff, the
 issuer, or a security holder of the issuer, full information regarding the number of shares and prices at which the
 transactions were effected.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Adam Borak</signatureName>
        <signatureDate>2011-01-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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