-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 G5l7qJSVMfcP0rhYFvetdtCvxkq/BCevGXMS6ymJPvJDVMGCpuYntIjfkMPi4qCs
 hGXajmHkZ30mhEZbxzxXnw==

<SEC-DOCUMENT>0001230295-07-000064.txt : 20070109
<SEC-HEADER>0001230295-07-000064.hdr.sgml : 20070109
<ACCEPTANCE-DATETIME>20070109141055
ACCESSION NUMBER:		0001230295-07-000064
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061228
FILED AS OF DATE:		20070109
DATE AS OF CHANGE:		20070109

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMISPHERE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000805326
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				133306985
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		765 OLD SAW MILL RIVER ROAD
		CITY:			TARRYTOWN
		STATE:			NY
		ZIP:			10591
		BUSINESS PHONE:		9143472220

	MAIL ADDRESS:	
		STREET 1:		765 OLD SAW MILL RIVER ROAD
		CITY:			TARRYTOWN
		STATE:			NY
		ZIP:			10591

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLINICAL TECHNOLOGIES ASSOCIATES INC
		DATE OF NAME CHANGE:	19920128

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BENDER LEWIS H
		CENTRAL INDEX KEY:			0001238705

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17758
		FILM NUMBER:		07520019

	MAIL ADDRESS:	
		STREET 1:		765 OLD SAW MILL RIVER RD
		CITY:			TARRYTOWN
		STATE:			NY
		ZIP:			10591
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ben38.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-12-28</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000805326</issuerCik>
        <issuerName>EMISPHERE TECHNOLOGIES INC</issuerName>
        <issuerTradingSymbol>EMIS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001238705</rptOwnerCik>
            <rptOwnerName>BENDER LEWIS H</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>765 OLD SAW MILL RIVER ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>TARRYTOWN</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10591</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-12-28</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>668</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>28444.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Shares gifted to Temple B'nai Chaim, Inc. for no consideration</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: /s/ Lewis H Bender</signatureName>
        <signatureDate>2007-01-09</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----