-----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,
 BlvKrO4eJkTi7wW5N/Q4/TMWp8GBolqZmbiaGuXz3dAVASAod3pw5Or51gZezcRu
 ZSOGWCirA2xfERhO0bVZJA==

<SEC-DOCUMENT>0000921895-06-001856.txt : 20060817
<SEC-HEADER>0000921895-06-001856.hdr.sgml : 20060817
<ACCEPTANCE-DATETIME>20060817143511
ACCESSION NUMBER:		0000921895-06-001856
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060810
FILED AS OF DATE:		20060817
DATE AS OF CHANGE:		20060817

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:			DEBARY PAUL
		CENTRAL INDEX KEY:			0001170786

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12522
		FILM NUMBER:		061040519

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

	MAIL ADDRESS:	
		STREET 1:		C/O ALPHA HOSPITALITY CORP
		STREET 2:		29-76 NORHTEN BLVD 2ND FLOOR
		CITY:			LONG ISLAND CITY
		STATE:			NY
		ZIP:			1101
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>deb138.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-08-10</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001170786</rptOwnerCik>
            <rptOwnerName>DEBARY PAUL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE WHITE BIRCH LANE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COS COB</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06807</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>5.53</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-08-10</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2006-08-10</value>
            </exerciseDate>
            <expirationDate>
                <value>2016-08-09</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.01 par value per share</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>/s/ deBary, Paul A.</signatureName>
        <signatureDate>2006-08-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----