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  <p  align=right><font size="2" face="Times New Roman">Registration No. 333 -________</font></p>
  
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  <font size="5" face="Times New Roman"><b>SECURITIES AND EXCHANGE COMMISSION<br> </b></font>
  <font size="3"><b>WASHINGTON, D.C. 20549</b></font></p>
  
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  <font size="5" face="Times New Roman"><b>FORM S-8<br> </b></font>
  <font size="3"><b>REGISTRATION STATEMENT</b></font><b><br> </b>
  <font size="3"><b><i>UNDER</i></b><br></font>
  <font size="3"><b><i>THE SECURITIES ACT OF 1933</i></b></font></p>
  
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  <p  align="center">
  <font size="6" face="Times New Roman"><b>EMISPHERE TECHNOLOGIES, INC.<br> </b></font>
  <font size="1" face="Times New Roman"><b>(Exact name of Registrant as specified in its charter)</b></font></p>
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    <p align="center">
  <font size="2" face="Times New Roman"><b>DELAWARE</b></font></p>  </td>
    <td width="2%" valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td width="33%" valign="top">
    <p  align="center">
  <font size="2" face="Times New Roman"><b>2834</b></font></p>  </td>
    <td width="2%" valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td width="32%" valign="top">
    <p  align="center">
  <font size="2" face="Times New Roman"><b>13-3306985</b></font></p>  </td>
   </tr>
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    <p  align="center">
  <font size="1" face="Times New Roman"><b>(State or   other jurisdiction of<BR> incorporation or organization)</b></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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    <p  align="center">
  <font size="1" face="Times New Roman"><b>(Primary   Standard Industrial<BR> Classification Code Number)</b></font></p>  </td>
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    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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    <p  align="center">
  <font size="1" face="Times New Roman"><b>(I.R.S.   Employer<BR> Identification No.)</b></font></p>  </td>
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    <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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    <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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    <td  colspan="5"  valign="top">
    <p align="center"><font size="2" face="Times New Roman"><b>765   Old Saw Mill River Road, Tarrytown, New York 10591</b></font></p>  </td>
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    <td  colspan="5"  valign="top">
    <p align="center">
  <font size="2" face="Times New Roman"><b>(914)   347-2220</b></font></p>  </td>
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    <td  colspan="5"  valign="top">
    <p align="center">
  <font size="1" face="Times New Roman"><b>(Address,   including zip code, and telephone number,<br>
  including area code, of Registrant&#146;s principal executive offices)</b></font></p>  </td>
   </tr>
  </table>
  
  <p  align="center">
  <font size="2" face="Times New Roman"><b>Emisphere Technologies, Inc. Qualified Employee Stock Purchase Plan<br> </b></font>
  <font size="1" face="Times New Roman"><b>(full title of plan)</b></font></p>
  <p  align="center">
  <font size="2" face="Times New Roman"><b>MICHAEL M. GOLDBERG, M.D.<br> Chairman of the Board and Chief Executive Officer<br> Emisphere Technologies, Inc.<br> 765 Old Saw Mill River Road, Tarrytown, New York&#160; 10591<br> (914) 347-2220<br>
  </b></font>
  <font size="1" face="Times New Roman"><b>(Name, address, including zip code, and telephone number,<br>
  including area code, of agent for service)</b></font></p>
  <hr size="2" width="21%" noshade color=black>
  <p  align="center"><font size="2" face="Times New Roman"><b><i>Copies of Communications to:<br>
    </i>Timothy Maguire<br>
    Brown Rudnick Berlack Israels LLP<br>
    One Financial Center<br>
    Boston, MA 02111<br>
  617-856-8200</b></font></p>
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  <PAGE>
  <br>
  
  <p  align="center">
  <font size="2" face="Times New Roman"><b>CALCULATION OF REGISTRATION FEE</b></font></p>
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    <td  valign="bottom">
    <p><font size="1" face="Times New Roman"><b>Title of   Each Class of<br>
      Securities To       Be Registered</b></font></p>  </td>
    <td  valign="bottom">
    <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  colspan="2" valign="bottom">
    <p  align="center">
  <font size="1" face="Times New Roman"><b>Amount To   Be<br>
  Registered (1) (2) (3)</b></font></p>  </td>
    <td  valign="bottom">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  colspan="2" valign="bottom">
    <p  align="center">
  <font size="1" face="Times New Roman"><b>Proposed   Maximum<br>
  Aggregate Offering Price<br>
  Per Share (4)</b></font></p>  </td>
    <td  valign="bottom">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  colspan="2" valign="bottom">
    <p  align="center">
  <font size="1" face="Times New Roman"><b>Proposed   Maximum<br>
  Aggregate Offering<br>
  Price (3)(4)</b></font></p>  </td>
    <td  valign="bottom">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  colspan="2" valign="bottom">
    <p  align="center">
  <font size="1" face="Times New Roman"><b>Amount of   Registration<br>
  Fee (1)(4)</b></font></p>  </td>
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    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
   </tr>
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    </td>
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    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td width="1%" valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td width="14%" valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td width="1%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td width="2%" valign="bottom">
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    </td>
    <td width="16%" valign="bottom">
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    </td>
    <td width="1%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td width="1%" valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td width="14%" valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td width="2%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td width="1%" valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td width="14%" valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td width="1%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <td  valign="bottom" >
    <p style="margin-left:1em; text-indent:-1em"><font size="2" face="Times New Roman">Common Stock par value $.01   per share</font></p>  </td>
    <td  valign="bottom" >
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td colspan="2"  valign="bottom">
    <p align="center">
  <font size="1" face="Times New Roman">&nbsp;</font><font size="2" face="Times New Roman">300,000</font></p>
    </td>
    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td colspan="2"  valign="bottom">
    <p align="center">
  <font size="2" face="Times New Roman">$</font><font size="2" face="Times New Roman">3.60</font></p>
    </td>
    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td colspan="2"  valign="bottom">
    <p align="center">
  <font size="2" face="Times New Roman">$</font><font size="2" face="Times New Roman">1,080,000</font></p>
    </td>
    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td colspan="2"  valign="bottom">
    <p align="center">
  <font size="2" face="Times New Roman">$</font><font size="2" face="Times New Roman">127</font></p>
    </td>
    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <BR>
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    <hr size="1"  align="Left" width="25%" noshade color=black>
  
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    <p>
  <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Represents   shares issuable upon exercise of options to be granted pursuant to the   Emisphere Technologies, Inc. Qualified Employee Purchase Plan.</font></p>  </td>
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    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <p>
  <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This   Registration Statement also applies to rights under the registrant&#146;s Rights   Agreement, which are attached to and tradable only with the shares of Common   Stock registered hereby.&#160; No   registration fees are required for such rights as they will be issued for no   additional consideration.</font></p>  </td>
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    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <p>
  <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 stock splits, stock   dividends or similar transactions.</font></p>  </td>
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    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <p>
  <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In   accordance with Rule 457(h)(l), the aggregate offering price of our common   stock is estimated solely for calculating the registration fees due for this   filing.&#160; 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 4, 2005, which was $3.60 per share.</font></p>  </td>
   </tr>
  </table>
  
  <p  align="center">
  <font size="2" face="Times New Roman">ii</font></p>
  
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  <PAGE>
  <br>
  
  <p  align="center">
  <font size="2" face="Times New Roman"><b>EXPLANATORY NOTE</b></font></p>
  <p>
  <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to General Instruction E of Form S-8, this Registration Statement on Form S-8 of Emisphere Technologies, Inc. (the &#147;Company&#148;) is being filed to register a total of 300,000 additional shares of the Company&#146;s common stock, $0.01 par value per share, which may be issued from time to time under the Company&#146;s Qualified Employee Stock Purchase Plan.&#160;&#160; The contents of the Registration Statement on Form S-8, filed on November 27, 2002 (File No. 333-101525) are incorporated herein by reference.</font></p>
  
  <p  align="center"><font size="2" face="Times New Roman">iii</font></p>
  
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  <PAGE>
  <br>
  
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    <td width="10%" valign="top">
    <p>
  <font size="2" face="Times New Roman"><b>PART II.</b></font></p>  </td>
    <td width="90%" valign="top">
    <p>
  <font size="2" face="Times New Roman"><b>INFORMATION   REQUIRED IN THE REGISTRATION STATEMENT</b></font></p>  </td>
   </tr>
  </table>
  
  <BR>
  <table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">
  
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    <td width="10%" valign="top">
    <p>
  <font size="2" face="Times New Roman"><b>Item 8.</b></font></p>  </td>
    <td width="90%" valign="top">
    <p>
  <font size="2" face="Times New Roman"><b>EXHIBITS</b></font></p>  </td>
   </tr>
  </table>
  
  <BR>
  <table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">
  
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    <td width="8%" valign="top">
    <p>
  <font size="1" face="Times New Roman"><b>Exhibit<br>   Number</b></font></p>  </td>
    <td width="2%" valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td width="90%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman"><b>Description of Exhibit</b></font></p>  </td>
   </tr>
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    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
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    <p><font size="2" face="Times New Roman">4.1</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Amendment to the Emisphere Technologies, Inc.   Qualified Employee Stock Purchase Plan.</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">5.1</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Opinion of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere, regarding the legality of the common stock being   registered.</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
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    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">23.1</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Consent of PricewaterhouseCoopers LLP (regarding the   registrant).</font></p>  </td>
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    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
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    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">23.2</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Consent of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere (contained in Exhibit 5.1).</font></p>  </td>
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   <tr>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
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    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">24.1</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Powers of Attorney (included on signature page).</font></p>  </td>
   </tr>
  </table>
  
  <p  align="center">
  <font size="2" face="Times New Roman">1</font></p>
  
  <div style="page-break-before:always"></div>
  <PAGE>
  <br>
  
  <p  align="center">
  <font size="2" face="Times New Roman"><b>SIGNATURES</b></font></p>
  <p>
  <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 16, 2005.</font></p>
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    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  colspan="2" valign="top">
    <p>
  <font size="2" face="Times New Roman">E<small>MISPHERE</small> T<small>ECHNOLOGIES</small> I<small>NC</small></font></p>  </td>
   </tr>
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    <td width="60%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td width="5%" valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td width="35%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <td  valign="bottom">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">By:</font></p>  </td>
    <td  valign="bottom">
    <p align="center">
  <font size="2" face="Times New Roman">/s/ M<small>ICHAEL</small> M. G<small>OLDBERG</small></font></p>  </td>
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    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
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    <td  valign="bottom">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="bottom">
    <p  align="center">
  <font size="1" face="Times New Roman"><b>Michael M.   Goldberg, M.D.<br>   Chairman of the Board<br>   and Chief Executive Officer</b></font></p>  </td>
   </tr>
  </table>
  
  <p>
  <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Michael M. Goldberg and Elliot M. Maza, and each of them, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his 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><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the persons whose signatures appear below, which persons have signed such Registration Statement in the capacities indicated:</font></p>
  <table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">
  
   <tr>
    <td width="30%" valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman"><b>NAME AND   SIGNATURE</b></font></p>  </td>
    <td width="2%" valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td width="33%" valign="top">
    <p  align="center">
  <font size="1" face="Times New Roman"><b>TITLE</b></font></p>  </td>
    <td width="2%" valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td width="32%" valign="top">
    <p  align="center">
  <font size="1" face="Times New Roman"><b>DATE</b></font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">/s/ M<small>ICHAEL</small>   G<small>OLDBERG</small></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p>
  <font size="2" face="Times New Roman">Director, Chairman of the Board<br>   and Chief Executive Officer<br>   (principal executive officer)</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p  align="center">
  <font size="2" face="Times New Roman">August 16, 2005</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">Michael M. Goldberg, M.D.</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">/s/ H<small>OWARD</small> P<small>ACK</small></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p>
  <font size="2" face="Times New Roman">Director</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p  align="center">
  <font size="2" face="Times New Roman">August 16, 2005</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">Howard M. Pack</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">/s/ R<small>OBERT</small>   L<small>EVENSON</small></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p>
  <font size="2" face="Times New Roman">Director</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p  align="center">
  <font size="2" face="Times New Roman">August 16, 2005</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">Robert J. Levenson</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">/s/ A<small>RTHUR</small> D<small>UBROFF</small></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p>
  <font size="2" face="Times New Roman">Director</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p  align="center">
  <font size="2" face="Times New Roman">August 16, 2005</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">Arthur Dubroff</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">&nbsp;
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">&nbsp;</p> </td>
    <td  valign="top">&nbsp;
    </td>
    <td  valign="top">
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
    <td  valign="top">&nbsp;
    </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">/s/ S<small>TEPHEN</small> C<small>ARTER</small></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p>
  <font size="2" face="Times New Roman">Director</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p  align="center">
  <font size="2" face="Times New Roman">August 16, 2005</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">Stephen K. Carter, M.D.</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">/s/ M<small>ICHAEL</small> B<small>LACK</small></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p>
  <font size="2" face="Times New Roman">Director</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p  align="center">
  <font size="2" face="Times New Roman">August 16, 2005</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">Michael E. Black</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td>
    <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">/s/ E<small>LLIOT</small> M<small>AZA</small></font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p>
  <font size="2" face="Times New Roman">Chief Financial Officer (principal financial and   accounting officer)</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  rowspan="3">
    <p  align="center">
  <font size="2" face="Times New Roman">August 16, 2005</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="2" face="Times New Roman">Elliot M. Maza, J.D., C.P.A.</font></p>  </td>
    <td  valign="top">
    <p style="margin-left:1em; text-indent:-1em">
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
  </table>
  
  <p  align="center">
  <font size="2" face="Times New Roman">2</font></p>
  
  <div style="page-break-before:always"></div>
  <PAGE>
  <br>
  
  <p  align="center">
  <font size="2" face="Times New Roman"><b>EXHIBIT INDEX</b></font></p>
  <table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">
  
   <tr>
    <td width="8%" valign="top">
    <p><font size="1" face="Times New Roman"><b>Exhibit<br>   Number</b></font></p>  </td>
    <td width="2%" valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td width="90%" valign="bottom">
    <p>
  <font size="1" face="Times New Roman"><b>Description of Exhibit</b></font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="bottom">
    <hr size="1" width="100%" noshade color=black>
  
    </td>
   </tr>
   <tr>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">4.1</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Amendment to the Emisphere Technologies, Inc.   Qualified Employee Stock Purchase Plan.</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">5.1</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Opinion of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere, regarding the legality of the common stock being registered.</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">23.1</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p>
  <font size="2" face="Times New Roman">Consent of PricewaterhouseCoopers LLP (regarding the   registrant).</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p><font size="2" face="Times New Roman">23.2</font></p>  </td>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p><font size="2" face="Times New Roman">Consent of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere (contained in Exhibit 5.1).</font></p>  </td>
   </tr>
   <tr>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
    <td  valign="top">
    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
   </tr>
   <tr>
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    <p><font size="2" face="Times New Roman">24.1</font></p>  </td>
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    <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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    <p><font size="2" face="Times New Roman">Powers of Attorney (included on signature page).</font></p>  </td>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "et101238.htm", "secsgml_size_bytes": 38979}]
metadata_filer: {"company-data": {"conformed-name": "EMISPHERE TECHNOLOGIES INC", "cik": "0000805326", "assigned-sic": "2834", "irs-number": "133306985", "state-of-incorporation": "DE", "fiscal-year-end": "0629"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-127582", "film-number": "051030548"}, "business-address": {"street1": "765 OLD SAW MILL RIVER ROAD", "city": "TARRYTOWN", "state": "NY", "zip": "10591", "phone": "9143472220"}, "mail-address": {"street1": "765 OLD SAW MILL RIVER ROAD", "city": "TARRYTOWN", "state": "NY", "zip": "10591"}, "former-company": {"former-conformed-name": "CLINICAL TECHNOLOGIES ASSOCIATES INC", "date-changed": "19920128"}}
text: 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
  incorporation or organization)
  (Primary   Standard Industrial
  Classification Code Number)
  (I.R.S.   Employer
  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. Qualified Employee Stock Purchase Plan
  (full title of plan)
  MICHAEL M. GOLDBERG, M.D.
  Chairman of the Board 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
  Brown Rudnick Berlack Israels LLP
  One Financial Center
  Boston, MA 02111
  617-856-8200
  CALCULATION OF REGISTRATION FEE
  Title of   Each Class of
  Securities To       Be Registered
  Amount To   Be
  Registered (1) (2) (3)
  Proposed   Maximum
  Aggregate Offering Price
  Per Share (4)
  Proposed   Maximum
  Aggregate Offering
  Price (3)(4)
  Amount of   Registration
  Fee (1)(4)
  Common Stock par value $.01   per share
  300,000
  $
  3.60
  $
  1,080,000
  $
  127
  (1)          Represents   shares issuable upon exercise of options to be granted pursuant to the   Emisphere Technologies, Inc. Qualified Employee Purchase Plan.
  (2)          This   Registration Statement also applies to rights under the registrant's Rights   Agreement, which are attached to and tradable only with the shares of Common   Stock registered hereby.  No   registration fees are required for such rights as they will be issued for no   additional consideration.
  (3)          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 stock splits, stock   dividends or similar transactions.
  (4)          In   accordance with Rule 457(h)(l), 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 4, 2005, which was $3.60 per share.
  ii
  EXPLANATORY NOTE
  Pursuant to General Instruction E of Form S-8, this Registration Statement on Form S-8 of Emisphere Technologies, Inc. (the "Company") is being filed to register a total of 300,000 additional shares of the Company's common stock, $0.01 par value per share, which may be issued from time to time under the Company's Qualified Employee Stock Purchase Plan.   The contents of the Registration Statement on Form S-8, filed on November 27, 2002 (File No. 333-101525) are incorporated herein by reference.
  iii
  PART II.
  INFORMATION   REQUIRED IN THE REGISTRATION STATEMENT
  Item 8.
  EXHIBITS
  Exhibit
  Number
  Description of Exhibit
  4.1
  Amendment to the Emisphere Technologies, Inc.   Qualified Employee Stock Purchase Plan.
  5.1
  Opinion of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere, regarding the legality of the common stock being   registered.
  23.1
  Consent of PricewaterhouseCoopers LLP (regarding the   registrant).
  23.2
  Consent of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere (contained in Exhibit 5.1).
  24.1
  Powers of Attorney (included on signature page).
  1
  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 16, 2005.
  E
  MISPHERE
  T
  ECHNOLOGIES
  I
  NC
  By:
  /s/ M
  ICHAEL
  M. G
  OLDBERG
  Michael M.   Goldberg, M.D.
  Chairman of the Board
  and Chief Executive Officer
  KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Michael M. Goldberg and Elliot M. Maza, and each of them, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his 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 persons whose signatures appear below, which persons have signed such Registration Statement in the capacities indicated:
  NAME AND   SIGNATURE
  TITLE
  DATE
  /s/ M
  ICHAEL
  G
  OLDBERG
  Director, Chairman of the Board
  and Chief Executive Officer
  (principal executive officer)
  August 16, 2005
  Michael M. Goldberg, M.D.
  /s/ H
  OWARD
  P
  ACK
  Director
  August 16, 2005
  Howard M. Pack
  /s/ R
  OBERT
  L
  EVENSON
  Director
  August 16, 2005
  Robert J. Levenson
  /s/ A
  RTHUR
  D
  UBROFF
  Director
  August 16, 2005
  Arthur Dubroff
  /s/ S
  TEPHEN
  C
  ARTER
  Director
  August 16, 2005
  Stephen K. Carter, M.D.
  /s/ M
  ICHAEL
  B
  LACK
  Director
  August 16, 2005
  Michael E. Black
  /s/ E
  LLIOT
  M
  AZA
  Chief Financial Officer (principal financial and   accounting officer)
  August 16, 2005
  Elliot M. Maza, J.D., C.P.A.
  2
  EXHIBIT INDEX
  Exhibit
  Number
  Description of Exhibit
  4.1
  Amendment to the Emisphere Technologies, Inc.   Qualified Employee Stock Purchase Plan.
  5.1
  Opinion of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere, regarding the legality of the common stock being registered.
  23.1
  Consent of PricewaterhouseCoopers LLP (regarding the   registrant).
  23.2
  Consent of Brown Rudnick Berlack Israels LLP,   counsel to Emisphere (contained in Exhibit 5.1).
  24.1
  Powers of Attorney (included on signature page).
  3