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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (File Nos. 33-44516, 33-46026, 33-62226, 33-88598, 333-
2751, 333-29981, 333-52547, 333-75065 and 333-34188) of Emisphere Technologies,
Inc., of our report dated September 10, 1999 relating to our audits of the
financial statements of Ebbisham Limited for the year ended July 31, 1998, the
period from August 1, 1998 to July 2, 1999 and for the cumulative period from
September 26, 1996 (inception) to July 2, 1999, which appears in this Form 10-
K.
/s/ PricewaterhouseCoopers LLP
New York, New York
October 25, 2000
