-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 M/yKfbFCLcWMcUfsWa82vQh6Sjao9K//vww5DXwgmW42WzbojUmbZSTblk4AMbFh
 C2EHIsojjlxFKISJfzBskA==

<SEC-DOCUMENT>0001209191-08-047496.txt : 20080814
<SEC-HEADER>0001209191-08-047496.hdr.sgml : 20080814
<ACCEPTANCE-DATETIME>20080814213102
ACCESSION NUMBER:		0001209191-08-047496
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070420
FILED AS OF DATE:		20080814
DATE AS OF CHANGE:		20080814

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:		240 CEDAR KNOLLS RD.
		STREET 2:		SUITE 200
		CITY:			CEDAR KNOLLS
		STATE:			NJ
		ZIP:			07927
		BUSINESS PHONE:		973-532-8000

	MAIL ADDRESS:	
		STREET 1:		240 CEDAR KNOLLS RD.
		STREET 2:		SUITE 200
		CITY:			CEDAR KNOLLS
		STATE:			NJ
		ZIP:			07927

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			RACHESKY MARK H MD
		CENTRAL INDEX KEY:			0001194368

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17758
		FILM NUMBER:		081021158

	BUSINESS ADDRESS:	
		STREET 1:		NEOSE TECHNOLOGIES INC
		STREET 2:		102 WITMER RD
		CITY:			HORSHAM
		STATE:			PA
		ZIP:			19044
		BUSINESS PHONE:		2122620005

	MAIL ADDRESS:	
		STREET 1:		40 WEST 57TH STREET, 24TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>c74646_4a.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2007-04-20</periodOfReport>

    <dateOfOriginalSubmission>2007-05-04</dateOfOriginalSubmission>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001194368</rptOwnerCik>
            <rptOwnerName>RACHESKY MARK H MD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>40 WEST 57TH STREET, 24TH FLOOR</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>3.76</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-04-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>7000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2007-10-20</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2017-04-20</value>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>7000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The award vested in full on October 20, 2007.</footnote>
        <footnote id="F2">The Reporting Person's Form 4 filed on May 4, 2007 incorrectly reported that the expiration date of the stock options reported herein is April 20, 2012. This Form 4/A is being filed to report that the correct expiration date of such stock options is April 20, 2017.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Hal Goldstein, Attorney in Fact</signatureName>
        <signatureDate>2008-08-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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