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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000921895-05-001192.txt : 20050726
<SEC-HEADER>0000921895-05-001192.hdr.sgml : 20050726
<ACCEPTANCE-DATETIME>20050726203906
ACCESSION NUMBER:		0000921895-05-001192
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050726
FILED AS OF DATE:		20050726
DATE AS OF CHANGE:		20050726

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) 807-0001

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BERNSTEIN JOSEPH E
		CENTRAL INDEX KEY:			0001258946

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12522
		FILM NUMBER:		05975406

	BUSINESS ADDRESS:	
		STREET 1:		77 EAST 77TH ST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021
		BUSINESS PHONE:		917 365 3651

	MAIL ADDRESS:	
		STREET 1:		EMPIRE RESORTS INC
		STREET 2:		PO BOX 5013
		CITY:			MONTICELLO
		STATE:			NY
		ZIP:			12701
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ber121.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-07-26</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001258946</rptOwnerCik>
            <rptOwnerName>BERNSTEIN JOSEPH E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>AMERICAS PARTNERS</rptOwnerStreet1>
            <rptOwnerStreet2>6663 CASA GRANDE WAY</rptOwnerStreet2>
            <rptOwnerCity>DELRAY BEACH</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33446-</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value per share</value>
            </securityTitle>
            <transactionDate>
                <value>2005-07-26</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>161500</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2031143</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Trust</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">These shares were distributed by Joseph E. Bernstein, as trustee for the JB Trust, to Nora Bernstein, Joseph E. Bernstein's spouse.  Joseph E. Bernstein and Nora Bernstein are separated and do not reside in the same household.  Furthermore, Mr. Bernstein disclaims beneficial ownership of such shares.</footnote>
        <footnote id="F2">These shares were previously reported as held directly by Joseph E. Bernstein in error.  These shares are held by Mr. Bernstein in his name as trustee for the JB Trust.  Mr. Bernstein disclaims beneficial ownership of all the shares held by the JB Trust.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Bernstein, Joseph E.</signatureName>
        <signatureDate>2005-07-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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