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  <BODY bgColor=#ffffff><P align=center><FONT face=serif size=2>As filed with the Securities and Exchange Commission on August 8, 2007</FONT></P>
  
  <P align=right><FONT face=serif size=2>Registration No. 333 -________</FONT></P>
  
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  <P align=center><B><FONT face=serif>SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><B><FONT face=serif size=2>WASHINGTON, D.C. 20549<BR>_________________________________________________________</FONT></B></P>
  
  <P align=center><B><FONT face=serif>FORM S-8<BR></FONT></B><B><FONT face=serif>REGISTRATION STATEMENT<BR></FONT></B><B><FONT face=serif>UNDER<BR></FONT></B><B><FONT face=serif>THE SECURITIES ACT OF 1933<BR><FONT size=2>_________________________________________________________<BR></FONT><BR>EMISPHERE TECHNOLOGIES, INC.<BR></FONT></B><FONT face=serif size=1>(Exact name of Registrant as specified in its charter)<BR><B><FONT size=2>_________________________________________________________</FONT></B></FONT></P>
  
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  <TD noWrap align=center width="31%"><B><FONT face=serif size=2>DELAWARE</FONT></B>&nbsp;</TD>
  <TD noWrap align=center width="42%"><B><FONT face=serif size=2>2834</FONT></B>&nbsp;</TD>
  <TD noWrap align=center width="26%"><B><FONT face=serif size=2>13-3306985</FONT></B>&nbsp;</TD></TR>
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  <TD width="99%" colSpan=3>&nbsp;</TD></TR>
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  <TD noWrap align=center width="31%"><FONT face=serif size=1>(State or other jurisdiction of</FONT>&nbsp;</TD>
  <TD noWrap align=center width="42%"><FONT face=serif size=1>(Primary Standard Industrial</FONT>&nbsp;</TD>
  <TD noWrap align=center width="26%"><FONT face=serif size=1>(I.R.S. Employer</FONT>&nbsp;</TD></TR>
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  <TD noWrap align=center width="31%"><FONT face=serif size=1>incorporation or organization)</FONT>&nbsp;</TD>
  <TD noWrap align=center width="42%"><FONT face=serif size=1>Classification Code Number)</FONT>&nbsp;</TD>
  <TD noWrap align=center width="26%"><FONT face=serif size=1>Identification No.)</FONT>&nbsp;</TD></TR>
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  <P align=center><B><FONT face=serif size=2>765 Old Saw Mill River Road, Tarrytown, New York 10591<BR>(914) 347-2220<BR></FONT></B><FONT face=serif size=1>(Address, including zip code, and telephone number,<BR>including area code, of Registrant&#146;s principal executive offices)<BR><B><FONT size=2>_________________________________________________________</FONT></B></FONT></P>
  
  <P align=center><B><FONT face=serif size=2>Emisphere Technologies, Inc. 2000 Stock Option Plan<BR></FONT></B><FONT face=serif size=1>(full title of plan)</FONT></P>
  
  <P align=center><B><FONT face=serif size=2>Michael V. Novinski<BR>President and Chief Executive Officer<BR>Emisphere Technologies, Inc.<BR></FONT></B><B><FONT face=serif size=2>765 Old Saw Mill River Road, Tarrytown, New York 10591<BR>(914) 347-2220<BR></FONT></B><FONT face=serif size=1>(Name, address, including zip code, and telephone number,<BR>including area code, of agent for service)<BR><B><FONT size=2>_________________________________________________________</FONT></B></FONT></P>
  
  <P align=center><I><FONT face=serif size=2>Copies of Communications to:<BR></FONT></I><FONT face=serif size=2>Timothy Maguire, Esq.<BR>Brown Rudnick Berlack Israels LLP<BR></FONT><FONT face=serif size=2>One Financial Center<BR>Boston, MA 02111<BR>617-856-8200<BR><B>_________________________________________________________</B></FONT></P>
  
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  <TD align=center width="99%" colSpan=5><FONT face=serif size=1><FONT size=3>&nbsp;</FONT><B>CALCULATION OF REGISTRATION FEE</B><FONT size=3>&nbsp;</FONT></FONT></TD></TR>
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  <P align=left><FONT face=serif size=1>&nbsp; Title of Each Class of</FONT>&nbsp;</P>
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  <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="21%"><FONT face=serif size=1>Amount To Be</FONT>&nbsp;</TD>
  <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="23%"><FONT face=serif size=1>Proposed Maximum</FONT>&nbsp;</TD>
  <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="16%"><FONT face=serif size=1>Proposed Maximum</FONT>&nbsp;</TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="16%"><FONT face=serif size=1>Amount of Registration</FONT>&nbsp;</TD></TR>
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  <P align=left><FONT face=serif size=1>&nbsp; Securities To Be Registered</FONT>&nbsp;</P>
  </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="21%"><FONT face=serif size=1>Registered (1) (2)</FONT>&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="23%"><FONT face=serif size=1>Aggregate Offering Price</FONT>&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="16%"><FONT face=serif size=1>Aggregate Offering</FONT>&nbsp;</TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="16%"><FONT size=1>Fee <FONT face=serif>(1)(3)</FONT></FONT>&nbsp;</TD></TR>
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  <TD style="BORDER-LEFT: #000000 2pt double; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="23%">&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="21%">&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="23%"><FONT face=serif size=1>Per Share (3)</FONT>&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="16%"><FONT face=serif size=1>Price (2)(3)</FONT>&nbsp;</TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="16%">&nbsp;</TD></TR>
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  <TD style="BORDER-LEFT: #000000 2pt double" noWrap align=left width="23%"><FONT face=serif size=1>&nbsp; Common Stock par value $.01</FONT>&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="21%"><FONT face=serif size=2><FONT size=1><FONT size=3>&nbsp;</FONT>525,736 shares</FONT><FONT size=3>&nbsp;</FONT></FONT></TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="23%"><FONT face=serif size=1>$3.94</FONT>&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="16%"><FONT face=serif size=1>$2,071,400</FONT>&nbsp;</TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="16%"><FONT size=1>$<FONT face=serif>64</FONT></FONT>&nbsp;</TD></TR>
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  <TD style="BORDER-LEFT: #000000 2pt double; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="23%"><FONT face=serif size=1>&nbsp; per share</FONT>&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="21%">&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="23%">&nbsp;</TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="16%">&nbsp;</TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="16%">&nbsp;</TD></TR>
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  <BR>
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=1>(1) Represents shares issuable upon exercise of options to be granted pursuant to the Emisphere Technologies, Inc. 2000 Stock Option Plan.</FONT></P>
  
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=1>(2) This Registration Statement shall, in accordance with Rule 416 under the Securities Act of 1933, as amended, be deemed to cover such additional shares as may be issued to prevent dilution resulting from mergers, consolidations, reorganizations, recapitalizations, stock splits, stock dividends or other similar transactions.</FONT></P>
  
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=1>(3) In accordance with Rule 457(h) under the Securities Act of 1933, as amended, the aggregate offering price of our common stock is estimated solely for calculating the registration fees due for this filing. For the initial filing of this Registration Statement, this estimate was based on the average of the high and low sales prices of our stock reported by the Nasdaq National Market on August 6, 2007, which was $3.94 per share.</FONT></P>
  
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  <P align=center><B><FONT face=serif size=2>EXPLANATORY NOTE </FONT></B></P>
  
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>This Registration Statement on Form S-8 relates to the registration of additional securities of the same class as other securities for which registration statements are effective relating to Emisphere Technologies, Inc.&#146;s (the &#147;Registrant&#148;) 2000 Stock Option Plan. Pursuant to General Instruction E of Form S-8, except as otherwise provided herein, this Registration Statement also incorporates by reference the Registrant&#146;s registration statements on Form S-8 (333-54200, 333-101525) relating to the registration of an aggregate of 1,419,500 shares issuable under the registrant&#146;s 2000 Stock Option Plan. Following the registration of the additional 525,736 shares under this Registration Statement, a total of 1,945,236 will be registered under the 2000 Stock Option Plan.</FONT></P>
  
  <P align=center><FONT face=serif size=2>i </FONT></P>
  
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  <P align=justify><B><FONT face=serif size=2>PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </FONT></B></P>
  
  <P align=justify><B><FONT face=serif size=2></FONT></B><FONT face=serif size=2><FONT size=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Except as otherwise provided herein, the contents of the Registrant&#146;s Registration Statement on Form S-8 (Registration No. 333-54200) filed with the Securities and Exchange Commission (the &#147;Commission&#148;) on January 24, 2001, and the Registrant&#146;s Registration Statement on Form S-8 (Registration No. 333-101525), filed with the Commission on November 27, 2002, are incorporated herein by reference.</FONT></P>
  
  <P align=justify><B><FONT face=serif size=2>Item 3. Incorporation of Documents by Reference</FONT></B><FONT face=serif size=2> </FONT></P>
  
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>The following documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement: </FONT></P>
  
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  <TD vAlign=top noWrap><FONT face=serif size=2>(a)</FONT></TD>
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  <TD vAlign=top width="100%"><FONT face=serif size=2>The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended December 31, 2006, filed with the Commission on March 6, 2007.</FONT></TD></TR>
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  <TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
  <TR>
  <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
  <TD vAlign=top noWrap><FONT face=serif size=2>(b)</FONT></TD>
  <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
  <TD vAlign=top width="100%"><FONT face=serif size=2>The Registrant&#146;s Current Reports on Form 8-K filed with the Commission on January 19, 2007, February 15, 2007, February 27, 2007 (2 reports), April 11, 2007, May 4, 2007, May 24, 2007, June 5, 2007, June 11, 2007, June 29, 2007 and August 7, 2007.</FONT></TD></TR>
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  <TD vAlign=top noWrap><FONT face=serif size=2>(c)</FONT></TD>
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  <TD vAlign=top width="100%"><FONT face=serif size=2>The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2007, filed with the Commission on May 7, 2007 and June 30, 2007, filed with the Commission on August 7, 2007.</FONT></TD></TR>
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  <TD vAlign=top noWrap><FONT face=serif size=2>(d)</FONT></TD>
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  <TD vAlign=top width="100%"><FONT face=serif size=2>All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;) since the end of the fiscal year covered by the Annual Report referred to in (a) above.</FONT></TD></TR>
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  <TD vAlign=top noWrap><FONT face=serif size=2>(e)</FONT></TD>
  <TD vAlign=top noWrap></TD>
  <TD vAlign=top width="100%"><FONT face=serif size=2>The description of the Registrant&#146;s preferred stock purchase rights contained in its Registration Statement of Form 8-A dated September 11, 1990.</FONT></TD></TR>
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  <TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
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  <TD vAlign=top noWrap><FONT face=serif size=2>(f)</FONT></TD>
  <TD vAlign=top noWrap></TD>
  <TD vAlign=top width="100%"><FONT face=serif size=2>The description of Registrant&#146;s Common Stock contained in its Registration Statement on Form 8-A dated September 11, 1990.</FONT></TD></TR>
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  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>All reports and other documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the filing date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities registered pursuant to this Registration Statement have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be part of it from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference to this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement or in any other subsequently filed document that also is incorporated by reference into this Registration Statement
  modifies or supersedes such statement.</FONT></P>
  
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  <P align=justify><B><FONT face=serif size=2>Item 8. Exhibits </FONT></B></P>
  
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  <TD noWrap align=left width="2%"><B><FONT face=serif size=2>Exhibit</FONT></B> </TD>
  <TD noWrap align=left width="3%"></TD>
  <TD noWrap align=left width="95%">&nbsp; </TD></TR>
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  <TD noWrap align=left width="2%"><B><FONT face=serif size=2><U>Number</U></FONT></B> </TD>
  <TD noWrap align=left width="3%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
  <TD noWrap align=left width="95%"><B><FONT face=serif size=2><U>Description of Exhibit</U></FONT></B>&nbsp; </TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
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  <TD vAlign=top noWrap align=left width="2%" bgColor=#ffffff><FONT face=serif size=2>4.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%" bgColor=#ffffff></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%" bgColor=#ffffff><FONT face=serif size=2>Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., as amended by the Certificate of Amendment of Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., dated April 20, 2007, filed as Exhibit 3.1 to the Registrant&#146;s Form 10-Q for the quarterly period ended as of March 31, 2007, filed with the Commission on May 7, 2007.*</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
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  <TD vAlign=top noWrap align=left width="2%" bgColor=#ffffff><FONT face=serif size=2>4.2</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%" bgColor=#ffffff></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%" bgColor=#ffffff><FONT face=serif size=2>By-Laws of Emisphere Technologies, Inc., as amended December 7, 1988 and September 26, 2005, each respectively filed as Exhibit 3(ii) to the Registrant&#146;s Form 10-Q for the quarterly period ended as of January 31, 1999, as filed with the Commission on March 16, 1999, and filed as Exhibit 3.1 to the Registrant&#146;s Current Report on Form 8-K, filed with the Commission on September 30, 2005.*</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
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  <TD vAlign=top noWrap align=left width="2%" bgColor=#ffffff><FONT face=serif size=2>5.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%" bgColor=#ffffff></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%" bgColor=#ffffff><FONT face=serif size=2>Opinion of Brown Rudnick Berlack Israels LLP.</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
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  <TD vAlign=top noWrap align=left width="2%" bgColor=#ffffff><FONT face=serif size=2>10.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%" bgColor=#ffffff></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%" bgColor=#ffffff><FONT face=serif size=2>Emisphere Technologies, Inc. 2000 Stock Option Plan filed as Exhibit 10.21 to the Registrant&#146;s Form 10-K405 for the fiscal year ended July 31, 2000, filed with the Commission on October 25, 2000.*</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
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  <TD vAlign=top noWrap align=left width="2%" bgColor=#ffffff><FONT face=serif size=2>23.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%" bgColor=#ffffff></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%" bgColor=#ffffff><FONT face=serif size=2>Consent of PricewaterhouseCoopers LLP.</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
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  <TD vAlign=top noWrap align=left width="2%" bgColor=#ffffff><FONT face=serif size=2>23.2</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%" bgColor=#ffffff></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%" bgColor=#ffffff><FONT face=serif size=2>Consent of Brown Rudnick Berlack Israels LLP (contained in Exhibit 5.1).</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
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  <TD vAlign=top noWrap align=left width="2%" bgColor=#ffffff><FONT face=serif size=2>24.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%" bgColor=#ffffff></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%" bgColor=#ffffff><FONT face=serif size=2>Powers of Attorney (included on signature page).</FONT></TD></TR>
  </TABLE>
  
  
  <P align=justify><FONT size=2>*Not filed herewith. In accordance with Rule 411 promulgated pursuant to the Securities Act of 1933, as amended, reference is made to the documents previously filed with the Commission, which are incorporated herein by reference.</FONT></P>
  
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  <P align=center><B><FONT face=serif size=2>SIGNATURES </FONT></B></P>
  
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Tarrytown, State of New York on August 8, 2007. </FONT></P>
  
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  <TD noWrap align=left width="50%"></TD>
  <TD noWrap align=left width="49%" colSpan=3><FONT face=serif size=2>EMISPHERE TECHNOLOGIES INC</FONT>&nbsp; </TD></TR>
  <TR>
  <TD width="50%"></TD>
  <TD width="49%" colSpan=3>&nbsp; </TD></TR>
  <TR>
  <TD width="50%">&nbsp;</TD>
  <TD width="49%" colSpan=3>&nbsp; </TD></TR>
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  <TD noWrap align=left width="50%"></TD>
  <TD noWrap align=left width="3%"><FONT face=serif size=2>By:</FONT>&nbsp; </TD>
  <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="23%"><FONT face=serif size=2>/s/ Michael V. Novinski</FONT>&nbsp; </TD>
  <TD noWrap align=left width="23%">&nbsp;</TD></TR>
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  <TD noWrap align=left width="50%"></TD>
  <TD noWrap align=left width="3%">&nbsp; </TD>
  <TD noWrap align=left width="46%" colSpan=2><FONT face=serif size=2>Michael V. Novinski</FONT>&nbsp; </TD></TR>
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  <TD noWrap align=left width="50%"></TD>
  <TD noWrap align=left width="3%">&nbsp; </TD>
  <TD noWrap align=left width="46%" colSpan=2><FONT face=serif size=2>President and Chief Executive Officer</FONT>&nbsp; </TD></TR>
  </TABLE>
  
  <BR>
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Michael V. Novinski and William T. Rumble, and each of them, as such person&#146;s true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for such person and in such person&#146;s name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
  and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue thereof. </FONT></P>
  
  <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated: </FONT></P>
  
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      <TD style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="22%"><FONT face=serif size=2>NAME AND
        SIGNATURE</FONT> </TD>
      <TD style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="43%"><FONT face=serif size=2>TITLE</FONT>&nbsp;
      </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>DATE</FONT>&nbsp;
      </TD></TR>
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      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp;&nbsp;<U>/s/ Michael V.
        Novinski</U></FONT>&nbsp; </TD>
      <TD style="PADDING-LEFT: 5pt; BORDER-LEFT: #000000 1pt solid; TEXT-INDENT: -5pt; BORDER-BOTTOM: #000000 1pt solid" vAlign=top noWrap align=left width="43%" rowSpan=2><FONT face=serif size=2>&nbsp; President and Chief Executive Officer (Principal Executive
        Officer)<FONT size=3>&nbsp; </FONT></FONT></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>August 8,
        2007</FONT>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; Michael V.
        Novinski</FONT>&nbsp; </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="34%">&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; <U>/s/ Stephen K.
        Carter</U></FONT>&nbsp; </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="43%"><FONT face=serif size=2>&nbsp; Director</FONT>&nbsp; </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>August 8,
        2007</FONT>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; Stephen K.
        Carter, M.D.</FONT>&nbsp; </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="43%">&nbsp; </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="34%">&nbsp; </TD></TR>
    <TR>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="22%" ><FONT size=2>&nbsp; <U>/s/ John D. Harkey,
        Jr.</U></FONT><FONT size=3>&nbsp; </FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="43%" ><FONT size=2>&nbsp; Director</FONT>&nbsp; </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="34%" ><FONT size=2>August 8,
        2007</FONT>&nbsp; </TD></TR>
    <TR>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="22%" ><FONT size=2>&nbsp; John D.
        Harkey, Jr.</FONT>&nbsp; </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="43%" >&nbsp;</TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="34%" >&nbsp;</TD></TR></TABLE>
  
  <BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  
  <PAGE>
  <BR>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR vAlign=bottom>
  <TD style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="22%"><FONT face=serif size=2>NAME AND SIGNATURE</FONT> </TD>
  <TD style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="43%"><FONT face=serif size=2>TITLE</FONT>&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>DATE</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; <U>/s/ Howard M. Pack</U></FONT>&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="43%"><FONT face=serif size=2>&nbsp; Director</FONT>&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>August 8, 2007</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; Howard M. Pack</FONT>&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="43%">&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="34%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; <U>/s/ Mark H. Rachesky</U></FONT>&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="43%"><FONT face=serif size=2>&nbsp; Director</FONT>&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>August 8, 2007</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; Mark H. Rachesky, M.D.</FONT>&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="43%">&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="34%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; <U>/s/ Michael Weiser</U></FONT>&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="43%"><FONT face=serif size=2>&nbsp; Director</FONT>&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>August 8, 2007</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; Michael Weiser, M.D.</FONT>&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="43%">&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="34%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; <U>/s/ William T. Rumble</U></FONT>&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="43%"><FONT face=serif size=2>&nbsp; Corporate Controller (Principal Accounting Officer)</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="34%"><FONT face=serif size=2>August 8, 2007</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="22%"><FONT face=serif size=2>&nbsp; William T. Rumble, C.P.A.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
  <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="43%"><FONT face=serif size=2>&nbsp;</FONT></TD>
  <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="34%">&nbsp;&nbsp; </TD></TR>
  </TABLE>
  
  <BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  
  <PAGE>
  
  <P align=center><B><FONT face=serif size=2>EXHIBIT INDEX </FONT></B></P>
  
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR vAlign=bottom>
  <TD noWrap align=left width="2%"><B><FONT face=serif size=2>Exhibit</FONT></B> </TD>
  <TD noWrap align=left width="3%"></TD>
  <TD noWrap align=left width="95%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD noWrap align=left width="2%"><B><U><FONT face=serif size=2>Number</FONT></U></B> </TD>
  <TD noWrap align=left width="3%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
  <TD noWrap align=left width="95%"><B><FONT face=serif size=2><U>Description of Exhibit</U></FONT></B>&nbsp; </TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD vAlign=top noWrap align=left width="2%"><FONT face=serif size=2>4.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%"></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%"><FONT face=serif size=2>Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., as amended by the Certificate of Amendment of Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., dated April 20, 2007, filed as Exhibit 3.1 to the Registrant&#146;s Form 10-Q for the quarterly period ended as of March 31, 2007, filed with the Commission on May 7, 2007.*</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD vAlign=top noWrap align=left width="2%"><FONT face=serif size=2>4.2</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%"></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%"><FONT face=serif size=2>By-Laws of Emisphere Technologies, Inc., as amended December 7, 1988 and September 26, 2005, each respectively filed as Exhibit 3(ii) to the Registrant&#146;s Form 10-Q for the quarterly period ended as of January 31, 1999, as filed with the Commission on March 16, 1999, and filed as Exhibit 3.1 to the Registrant&#146;s Current Report on Form 8-K, filed with the Commission on September 30, 2005.*</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD vAlign=top noWrap align=left width="2%"><FONT face=serif size=2>5.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%"></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%"><FONT face=serif size=2>Opinion of Brown Rudnick Berlack Israels LLP.</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD vAlign=top noWrap align=left width="2%"><FONT face=serif size=2>10.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%"></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%"><FONT face=serif size=2>Emisphere Technologies, Inc. 2000 Stock Option Plan filed as Exhibit 10.21 to the Registrant&#146;s Form 10-K405 for the fiscal year ended July 31, 2000.*</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD vAlign=top noWrap align=left width="2%"><FONT face=serif size=2>23.1</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%"></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%"><FONT face=serif size=2>Consent of PricewaterhouseCoopers LLP.</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD vAlign=top noWrap align=left width="2%"><FONT face=serif size=2>23.2</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%"></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%"><FONT face=serif size=2>Consent of Brown Rudnick Berlack Israels LLP (contained in Exhibit 5.1).</FONT></TD></TR>
  <TR>
  <TD vAlign=top width="100%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
  <TD vAlign=top noWrap align=left width="2%"><FONT face=serif size=2>24.2</FONT></TD>
  <TD vAlign=top noWrap align=left width="3%"></TD>
  <TD style="TEXT-ALIGN: justify" vAlign=top align=left width="95%"><FONT face=serif size=2>Powers of Attorney (included on signature page).</FONT></TD></TR>
  </TABLE>
  
  
  <P align=justify><FONT face=serif size=2>*Not filed herewith. In accordance with Rule 411 promulgated pursuant to the Securities Act of 1933, as amended, reference is made to the documents previously filed with the Commission, which are incorporated herein by reference.</FONT></P>
  
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text: As filed with the Securities and Exchange Commission on August 8, 2007
  Registration No. 333 -________
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  _________________________________________________________
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  _________________________________________________________
  EMISPHERE TECHNOLOGIES, INC.
  (Exact name of Registrant as specified in its charter)
  _________________________________________________________
  DELAWARE
  2834
  13-3306985
  (State or other jurisdiction of
  (Primary Standard Industrial
  (I.R.S. Employer
  incorporation or organization)
  Classification Code Number)
  Identification No.)
  765 Old Saw Mill River Road, Tarrytown, New York 10591
  (914) 347-2220
  (Address, including zip code, and telephone number,
  including area code, of Registrant's principal executive offices)
  _________________________________________________________
  Emisphere Technologies, Inc. 2000 Stock Option Plan
  (full title of plan)
  Michael V. Novinski
  President and Chief Executive Officer
  Emisphere Technologies, Inc.
  765 Old Saw Mill River Road, Tarrytown, New York 10591
  (914) 347-2220
  (Name, address, including zip code, and telephone number,
  including area code, of agent for service)
  _________________________________________________________
  Copies of Communications to:
  Timothy Maguire, Esq.
  Brown Rudnick Berlack Israels LLP
  One Financial Center
  Boston, MA 02111
  617-856-8200
  _________________________________________________________
  CALCULATION OF REGISTRATION FEE
  Title of Each Class of
  Amount To Be
  Proposed Maximum
  Proposed Maximum
  Amount of Registration
  Securities To Be Registered
  Registered (1) (2)
  Aggregate Offering Price
  Aggregate Offering
  Fee
  (1)(3)
  Per Share (3)
  Price (2)(3)
  Common Stock par value $.01
  525,736 shares
  $3.94
  $2,071,400
  $
  64
  per share
  (1) Represents shares issuable upon exercise of options to be granted pursuant to the Emisphere Technologies, Inc. 2000 Stock Option Plan.
  (2) This Registration Statement shall, in accordance with Rule 416 under the Securities Act of 1933, as amended, be deemed to cover such additional shares as may be issued to prevent dilution resulting from mergers, consolidations, reorganizations, recapitalizations, stock splits, stock dividends or other similar transactions.
  (3) In accordance with Rule 457(h) under the Securities Act of 1933, as amended, the aggregate offering price of our common stock is estimated solely for calculating the registration fees due for this filing. For the initial filing of this Registration Statement, this estimate was based on the average of the high and low sales prices of our stock reported by the Nasdaq National Market on August 6, 2007, which was $3.94 per share.
  EXPLANATORY NOTE
  This Registration Statement on Form S-8 relates to the registration of additional securities of the same class as other securities for which registration statements are effective relating to Emisphere Technologies, Inc.'s (the "Registrant") 2000 Stock Option Plan. Pursuant to General Instruction E of Form S-8, except as otherwise provided herein, this Registration Statement also incorporates by reference the Registrant's registration statements on Form S-8 (333-54200, 333-101525) relating to the registration of an aggregate of 1,419,500 shares issuable under the registrant's 2000 Stock Option Plan. Following the registration of the additional 525,736 shares under this Registration Statement, a total of 1,945,236 will be registered under the 2000 Stock Option Plan.
  i
  PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Except as otherwise provided herein, the contents of the Registrant's Registration Statement on Form S-8 (Registration No. 333-54200) filed with the Securities and Exchange Commission (the "Commission") on January 24, 2001, and the Registrant's Registration Statement on Form S-8 (Registration No. 333-101525), filed with the Commission on November 27, 2002, are incorporated herein by reference.
  Item 3. Incorporation of Documents by Reference
  The following documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:
  (a)
  The Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2006, filed with the Commission on March 6, 2007.
  (b)
  The Registrant's Current Reports on Form 8-K filed with the Commission on January 19, 2007, February 15, 2007, February 27, 2007 (2 reports), April 11, 2007, May 4, 2007, May 24, 2007, June 5, 2007, June 11, 2007, June 29, 2007 and August 7, 2007.
  (c)
  The Registrant's Quarterly Report on Form 10-Q for the quarter ended March 31, 2007, filed with the Commission on May 7, 2007 and June 30, 2007, filed with the Commission on August 7, 2007.
  (d)
  All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") since the end of the fiscal year covered by the Annual Report referred to in (a) above.
  (e)
  The description of the Registrant's preferred stock purchase rights contained in its Registration Statement of Form 8-A dated September 11, 1990.
  (f)
  The description of Registrant's Common Stock contained in its Registration Statement on Form 8-A dated September 11, 1990.
  All reports and other documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the filing date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities registered pursuant to this Registration Statement have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be part of it from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference to this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement or in any other subsequently filed document that also is incorporated by reference into this Registration Statement
  modifies or supersedes such statement.
  Item 8. Exhibits
  Exhibit
  Number
  Description of Exhibit
  4.1
  Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., as amended by the Certificate of Amendment of Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., dated April 20, 2007, filed as Exhibit 3.1 to the Registrant's Form 10-Q for the quarterly period ended as of March 31, 2007, filed with the Commission on May 7, 2007.*
  4.2
  By-Laws of Emisphere Technologies, Inc., as amended December 7, 1988 and September 26, 2005, each respectively filed as Exhibit 3(ii) to the Registrant's Form 10-Q for the quarterly period ended as of January 31, 1999, as filed with the Commission on March 16, 1999, and filed as Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed with the Commission on September 30, 2005.*
  5.1
  Opinion of Brown Rudnick Berlack Israels LLP.
  10.1
  Emisphere Technologies, Inc. 2000 Stock Option Plan filed as Exhibit 10.21 to the Registrant's Form 10-K405 for the fiscal year ended July 31, 2000, filed with the Commission on October 25, 2000.*
  23.1
  Consent of PricewaterhouseCoopers LLP.
  23.2
  Consent of Brown Rudnick Berlack Israels LLP (contained in Exhibit 5.1).
  24.1
  Powers of Attorney (included on signature page).
  *Not filed herewith. In accordance with Rule 411 promulgated pursuant to the Securities Act of 1933, as amended, reference is made to the documents previously filed with the Commission, which are incorporated herein by reference.
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Tarrytown, State of New York on August 8, 2007.
  EMISPHERE TECHNOLOGIES INC
  By:
  /s/ Michael V. Novinski
  Michael V. Novinski
  President and Chief Executive Officer
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Michael V. Novinski and William T. Rumble, and each of them, as such person's true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for such person and in such person's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
  and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue thereof.
  Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated:
  NAME AND
        SIGNATURE
  TITLE
  DATE
  /s/ Michael V.
        Novinski
  President and Chief Executive Officer (Principal Executive
        Officer)
  August 8,
        2007
  Michael V.
        Novinski
  /s/ Stephen K.
        Carter
  Director
  August 8,
        2007
  Stephen K.
        Carter, M.D.
  /s/ John D. Harkey,
        Jr.
  Director
  August 8,
        2007
  John D.
        Harkey, Jr.
  NAME AND SIGNATURE
  TITLE
  DATE
  /s/ Howard M. Pack
  Director
  August 8, 2007
  Howard M. Pack
  /s/ Mark H. Rachesky
  Director
  August 8, 2007
  Mark H. Rachesky, M.D.
  /s/ Michael Weiser
  Director
  August 8, 2007
  Michael Weiser, M.D.
  /s/ William T. Rumble
  Corporate Controller (Principal Accounting Officer)
  August 8, 2007
  William T. Rumble, C.P.A.
  EXHIBIT INDEX
  Exhibit
  Number
  Description of Exhibit
  4.1
  Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., as amended by the Certificate of Amendment of Amended and Restated Certificate of Incorporation of Emisphere Technologies, Inc., dated April 20, 2007, filed as Exhibit 3.1 to the Registrant's Form 10-Q for the quarterly period ended as of March 31, 2007, filed with the Commission on May 7, 2007.*
  4.2
  By-Laws of Emisphere Technologies, Inc., as amended December 7, 1988 and September 26, 2005, each respectively filed as Exhibit 3(ii) to the Registrant's Form 10-Q for the quarterly period ended as of January 31, 1999, as filed with the Commission on March 16, 1999, and filed as Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed with the Commission on September 30, 2005.*
  5.1
  Opinion of Brown Rudnick Berlack Israels LLP.
  10.1
  Emisphere Technologies, Inc. 2000 Stock Option Plan filed as Exhibit 10.21 to the Registrant's Form 10-K405 for the fiscal year ended July 31, 2000.*
  23.1
  Consent of PricewaterhouseCoopers LLP.
  23.2
  Consent of Brown Rudnick Berlack Israels LLP (contained in Exhibit 5.1).
  24.2
  Powers of Attorney (included on signature page).
  *Not filed herewith. In accordance with Rule 411 promulgated pursuant to the Securities Act of 1933, as amended, reference is made to the documents previously filed with the Commission, which are incorporated herein by reference.