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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,
 S4Sh34+h0MFyiVzwH4h1ldf4bDMkCOny43QG3qmJluusnlnPFW/dUncAC80UFxXO
 OnFtg04ImLCAI9UaPU2iCg==

<SEC-DOCUMENT>0001230295-07-000590.txt : 20070920
<SEC-HEADER>0001230295-07-000590.hdr.sgml : 20070920
<ACCEPTANCE-DATETIME>20070920150216
ACCESSION NUMBER:		0001230295-07-000590
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070911
FILED AS OF DATE:		20070920
DATE AS OF CHANGE:		20070920

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:			LUBETKIN PAUL
		CENTRAL INDEX KEY:			0001266252

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17758
		FILM NUMBER:		071126926

	MAIL ADDRESS:	
		STREET 1:		C/O COLLAGENEX PHARMACEUTICALS INC
		STREET 2:		41 UNIVERSITY DR
		CITY:			NEWTOWN
		STATE:			PA
		ZIP:			18940
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>lub72.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-09-11</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001266252</rptOwnerCik>
            <rptOwnerName>LUBETKIN PAUL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O EMISPHERE TECHNOLOGIES, INC</rptOwnerStreet1>
            <rptOwnerStreet2>765 OLD SAW MILL RIVER ROAD</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>VP and General Counsel</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>4.3700</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2017-09-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>75000.00</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Award vests 20% per year on the anniversary of the grant date for five years</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Lubetkin, Paul</signatureName>
        <signatureDate>2007-09-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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