Emisphere Technologies, Inc. Announces 2007 Second Quarter Financi...(ommercialize products using Emisphere's ...),Health

Date:8/19/2007

ommercialize products using Emisphere's drug delivery technology, or Emisphere's ability to fund such efforts with or without partners. Emisphere undertakes no obligation to update any of these statements. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as to the date hereof. Accordingly any forward-looking statements should be read in conjunction with the additional risks and uncertainties detailed in Emisphere's filings with the Securities and Exchange Commission, including those factors discussed under the caption "Risk Factors" in Emisphere's Annual Report on Form 10-K (file no. 000-17758) filed on March 6, 2007, and our Quarterly Report on Form 10-Q for the quarter ended March 31, 2007, filed on May 7, 2007 (file no. 000-17758).

EMISPHERE TECHNOLOGIES, INC.

Condensed Statements of Operations (Unaudited)

For the three and six months ended June 30, 2007 and 2006

(in thousands, except share and per share data)

For the three months For the six months

ended ended

June 30, June 30,

2007 2006 2007 2006

Revenue $398 $5,220 $3,207 $6,916

Costs and expenses:

Research and development 6,032 4,858 11,484 9,375

General and administrative

expenses 3,638 2,812 7,784 5,614

Depreciation and

amortization 270 972 583 1,962

Total costs and expenses 9,940 8,642 19,851 16,951

Operating loss (9,542) (3,422) (16,644) (10,035)

Other (expense) and income:

Beneficial conversion of

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SOURCE Emisphere Technologies, Inc. Copyright©2007 PR Newswire.

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