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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>UNITED
        STATES</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
        AND EXCHANGE COMMISSION</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>WASHINGTON,
        D.C. 20549</strong></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>FORM
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        REPORT</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
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        SECURITIES EXCHANGE ACT OF 1934</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
        of
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        Pharmaceuticals, Inc.</strong></font></div>
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                    File Number)</font></div>
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        the
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        ]&#160;&#160; Pre-commencement communications pursuant to Rule 14d-2(b)
        under
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        ]&#160;&#160; Pre-commencement communications pursuant to Rule 13e-4(c)
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
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              </td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Other
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              </td>
            </tr>

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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Board
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        has an established Compensation Committee (the &#8220;Committee&#8221;). The members of the
        Committee are Neil Herskowitz, Malcolm Hoenlein, Richard Steinhart and Michael
        Weiser. The Board has determined that each of Messrs. Herskowitz, Hoenlein
        and
        Steinhart are &#8220;independent&#8221; as such term is defined by the listing standards of
        the American Stock Exchange (&#8220;AMEX&#8221;), but that Dr. Weiser is not &#8220;independent&#8221;
        because from 2002 through 2004 he received compensation from the Company
        in
        excess of $60,000 per year for consulting services rendered. </font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">AMEX
        rules generally provide that a listed issuer&#8217;s compensation committee must
        consist solely of independent directors. However, an exception to the general
        AMEX rule provides that if the compensation committee is comprised of at
        least
        three members, then one director who is not &#8220;independent,&#8221; and who is not a
        current officer or employee or a family member of such person, may serve
        on the
        compensation committee if the board of the issuer determines that membership
        on
        the committee by such individual is required by the best interests of the
        issuer
        and its stockholders. A director appointed pursuant to this exception is
        limited
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Company&#8217;s Board has appointed Dr. Weiser to the Committee, which consists of
        three other directors who are independent under AMEX rules, pursuant to this
        exception because the Board has found that Dr. Weiser&#8217;s experience in the
        corporate governance of other biotechnology companies is valuable to the
        Company, the Committee and the Board in determining executive compensation
        issues. Accordingly, the Board believes Dr. Weiser&#8217;s service on the Committee is
        in the best interests of the Company and its stockholders.</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURE</strong></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to the requirements of the Securities Exchange Act of 1934, the Registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br>&#160;</div>
      <div align="center">
        <table bgcolor="#ffffff" cellpadding="0" cellspacing="0" width="100%">

            <tr bgcolor="#ffffff">
              <td width="33.33%">&#160;</td>
              <td width="33.33%">&#160;</td>
              <td width="33.33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Manhattan
                Pharmaceuticals, Inc.</strong></font></td>
            </tr>
            <tr bgcolor="#ffffff">
              <td width="33.33%">&#160;</td>
              <td width="33.33%">&#160;</td>
              <td width="33.33%">&#160;</td>
            </tr>
            <tr bgcolor="#ffffff">
              <td width="33.33%">&#160;</td>
              <td width="33.33%">&#160;</td>
              <td width="33.33%">&#160;</td>
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              <td width="33.33%">&#160;<font size="2">Date: December 16, 2005</font></td>
              <td width="33.33%">&#160;</td>
              <td width="33.33%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font size="2">By:&#160;&#160;<u>&#160;&#160;</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                  &#160;Nicholas J. Rossettos&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                  &#160;&#160;&#160;&#160;</u></font></div>
              </td>
            </tr>
            <tr bgcolor="#ffffff">
              <td width="33.33%">&#160;</td>
              <td width="33.33%">&#160;</td>
              <td width="33.33%"><font size="2">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                Nicholas J.
                Rossettos</font></td>
            </tr>
            <tr bgcolor="#ffffff">
              <td width="33.33%">&#160;</td>
              <td width="33.33%">&#160;</td>
              <td width="33.33%"><font size="2">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                Chief
                Financial Officer</font></td>
            </tr>

        </table>
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      <div style="DISPLAY: block; MARGIN-LEFT: 144pt; TEXT-INDENT: 108pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 216pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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UNITED
        STATES
SECURITIES
        AND EXCHANGE COMMISSION
WASHINGTON,
        D.C. 20549
FORM
        8-K
CURRENT
        REPORT
PURSUANT
        TO SECTION 13 OR 15(
d
)
        OF
THE
        SECURITIES EXCHANGE ACT OF 1934
Date
        of
        Report (Date of earliest event reported):  December 13, 2005
Manhattan
        Pharmaceuticals, Inc.
(Exact
        name of registrant as specified in its charter)
Delaware
000-27282
36-3898269
(State
                    or other jurisdiction of incorporation)
(Commission
                    File Number)
(IRS
                    Employer
Identification
                    No.)
810
                    Seventh Avenue, 4th Floor
10019
(Address
                    of principal executive
                    offices)
(Zip
                    Code)
(212)
        582-3950
(Registrant's
        telephone number, including area code)
Not
        applicable
(Former
        name or former address, if changed since last report)
Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions:
[
        ]   Written communications pursuant to Rule 425 under the Securities
        Act (17 CFR 230.425)
[
        ]   Soliciting material pursuant to Rule 14a-12 under the Exchange
        Act
        (17 CFR 240.14a-12)
[
        ]   Pre-commencement communications pursuant to Rule 14d-2(b)
        under
        the Exchange Act (17 CFR 240.14d-2(b))
[
        ]   Pre-commencement communications pursuant to Rule 13e-4(c)
        under
        the Exchange Act (17 CFR 240.13e-4(c))
Item
                  8.01.
Other
                  Events.
The
        Board
        of Directors (the "Board") of Manhattan Pharmaceuticals, Inc. (the "Company")
        has an established Compensation Committee (the "Committee"). The members of the
        Committee are Neil Herskowitz, Malcolm Hoenlein, Richard Steinhart and Michael
        Weiser. The Board has determined that each of Messrs. Herskowitz, Hoenlein
        and
        Steinhart are "independent" as such term is defined by the listing standards of
        the American Stock Exchange ("AMEX"), but that Dr. Weiser is not "independent"
        because from 2002 through 2004 he received compensation from the Company
        in
        excess of $60,000 per year for consulting services rendered.
AMEX
        rules generally provide that a listed issuer's compensation committee must
        consist solely of independent directors. However, an exception to the general
        AMEX rule provides that if the compensation committee is comprised of at
        least
        three members, then one director who is not "independent," and who is not a
        current officer or employee or a family member of such person, may serve
        on the
        compensation committee if the board of the issuer determines that membership
        on
        the committee by such individual is required by the best interests of the
        issuer
        and its stockholders. A director appointed pursuant to this exception is
        limited
        to two years of service on the compensation committee.
The
        Company's Board has appointed Dr. Weiser to the Committee, which consists of
        three other directors who are independent under AMEX rules, pursuant to this
        exception because the Board has found that Dr. Weiser's experience in the
        corporate governance of other biotechnology companies is valuable to the
        Company, the Committee and the Board in determining executive compensation
        issues. Accordingly, the Board believes Dr. Weiser's service on the Committee is
        in the best interests of the Company and its stockholders.
SIGNATURE
Pursuant
        to the requirements of the Securities Exchange Act of 1934, the Registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.
Manhattan
                Pharmaceuticals, Inc.
Date: December 16, 2005
By:
/s/
                   Nicholas J. Rossettos
Nicholas J.
                Rossettos
Chief
                Financial Officer