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Exhibit 23.1
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 14, 2000 relating to our audits of the
financial statements of Emisphere Technologies, Inc. as of July 31, 2000 and
1999, and for each of the three years in the period ended July 31, 2000, which
appears in this Form 10-K.
/s/ PricewaterhouseCoopers LLP
New York, New York
October 25, 2000
