-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000921895-05-000204.txt : 20050214
<SEC-HEADER>0000921895-05-000204.hdr.sgml : 20050214
<ACCEPTANCE-DATETIME>20050214165018
ACCESSION NUMBER:		0000921895-05-000204
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041231
FILED AS OF DATE:		20050214
DATE AS OF CHANGE:		20050214

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BERMAN ROBERT ALAN
		CENTRAL INDEX KEY:			0001169337

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12522
		FILM NUMBER:		05611538

	BUSINESS ADDRESS:	
		STREET 1:		ALPHA HOSPITALITY CORP
		STREET 2:		29-76 NORTHERN BLVD
		CITY:			LONG ISLAND CITY
		STATE:			NY
		ZIP:			11101
		BUSINESS PHONE:		7186853014

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMPIRE RESORTS INC
		CENTRAL INDEX KEY:			0000906780
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING & DRINKING PLACES [5810]
		IRS NUMBER:				133714474
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		RT 17B
		STREET 2:		P.O. BOX 5013
		CITY:			MONTICELLO
		STATE:			NY
		ZIP:			12701
		BUSINESS PHONE:		(845) 794-4100

	MAIL ADDRESS:	
		STREET 1:		RT 17B
		STREET 2:		P.O. BOX 5013
		CITY:			MONTICELLO
		STATE:			NY
		ZIP:			12701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPHA HOSPITALITY CORP
		DATE OF NAME CHANGE:	19930614
</SEC-HEADER>
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<TYPE>5
<SEQUENCE>1
<FILENAME>ber100.xml
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<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

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    <periodOfReport>2004-12-31</periodOfReport>

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    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000906780</issuerCik>
        <issuerName>EMPIRE RESORTS INC</issuerName>
        <issuerTradingSymbol>NYNY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001169337</rptOwnerCik>
            <rptOwnerName>BERMAN ROBERT ALAN</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O MONTICELLO RACEWAY</rptOwnerStreet1>
            <rptOwnerStreet2>ROUTE 17B</rptOwnerStreet2>
            <rptOwnerCity>MONTICELLO</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>12701</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Executive Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value per share</value>
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            <transactionDate>
                <value>2004-06-02</value>
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            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
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            <transactionAmounts>
                <transactionShares>
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                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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        <nonDerivativeTransaction>
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                    <value>By Avon Road Partners, LP</value>
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        <nonDerivativeTransaction>
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                <directOrIndirectOwnership>
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                    <value>By Avon Road Partners, LP</value>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value per share</value>
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            <transactionDate>
                <value>2004-09-29</value>
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                <transactionFormType>5</transactionFormType>
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                <transactionShares>
                    <value>31833</value>
                </transactionShares>
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                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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            <postTransactionAmounts>
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                <directOrIndirectOwnership>
                    <value>I</value>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value per share</value>
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                <sharesOwnedFollowingTransaction>
                    <value>113772.00</value>
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                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Trust</value>
                    <footnoteId id="F6"/>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value per share</value>
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                    <value>12272.00</value>
                </sharesOwnedFollowingTransaction>
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                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
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                    <value>By Trust</value>
                </natureOfOwnership>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value per share</value>
            </securityTitle>
            <transactionDate>
                <value>2004-06-02</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
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                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
                    <value>3207141</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
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                    <value>25000.00</value>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Watertone Holdings, L.P.</value>
                    <footnoteId id="F8"/>
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        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On June 2, 2004, Watertone Holdings, LP (''Watertone'') made a distribution of 4,483,588 shares of common stock of Empire Resorts, Inc. to its partners, including 3,039,283 shares to Robert A. Berman.</footnote>
        <footnote id="F2">These shares of common stock were transferred by Robert A. Berman to Avon Road Partners, LP, with respect to which Mr. Berman is its general partner.</footnote>
        <footnote id="F3">These shares of common stock were transferred by the Berman Family Trust to Avon Road Partners, LP, with respect to which Robert Berman is its general partner.</footnote>
        <footnote id="F4">These shares of common stock were transferred by Debbie N. Berman to Avon Road Partners, LP, with respect to which Robert A. Berman is its general partner.</footnote>
        <footnote id="F5">On June 2, 2004, Watertone made a distribution of 4,483,588 shares of common stock of Empire Resorts, Inc. to its partners, including Avon Road Partners, LP, which, in turn, distributed 101,500 of such shares to the Berman Family Trust.</footnote>
        <footnote id="F6">These shares are held by the Berman Family Trust. Debbie N. Berman and Philip Berman, the brother of Robert A. Berman, are co-trustees for the Berman Family Trust, and have joint power to vote or to direct the vote and joint power to dispose or to direct the disposition of these shares. Robert A. Berman disclaims beneficial ownership of such shares.</footnote>
        <footnote id="F7">On June 2, 2004, Watertone made a distribution of 4,483,588 shares of common stock of Empire Resorts, Inc. to its partners, including 3,207,141 shares that had previously been attributed to Robert A. Berman.</footnote>
        <footnote id="F8">Robert A. Berman is the managing member of BKB, LLC, the general partner of Watertone.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Berman, Robert A.</signatureName>
        <signatureDate>2005-02-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</TEXT>
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</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----