-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QXGDDPk64RvvdGJXsdWdbIhhdc+y4za6lQzph27SIx+sJ5u6orp8lhK1Kmf/utR1
 1wpIPbOoNUdLMix4PQGZ4w==

<SEC-DOCUMENT>0001225208-08-014792.txt : 20080915
<SEC-HEADER>0001225208-08-014792.hdr.sgml : 20080915
<ACCEPTANCE-DATETIME>20080915183113
ACCESSION NUMBER:		0001225208-08-014792
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080911
FILED AS OF DATE:		20080915
DATE AS OF CHANGE:		20080915

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BATY DANIEL R
		CENTRAL INDEX KEY:			0000925996

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14012
		FILM NUMBER:		081072681

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(206) 298-2909

	MAIL ADDRESS:	
		STREET 1:		C/O EMERITUS CORPORATION
		STREET 2:		3131 ELLIOTT AVE, SUITE 500
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98121

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMERITUS CORP\WA\
		CENTRAL INDEX KEY:			0001001604
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-NURSING & PERSONAL CARE FACILITIES [8050]
		IRS NUMBER:				911605464
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1113

	BUSINESS ADDRESS:	
		STREET 1:		3131 ELLIOTT AVENUE
		STREET 2:		SUITE 500
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98121
		BUSINESS PHONE:		2062982909

	MAIL ADDRESS:	
		STREET 1:		3131 ELLIOTT AVE STE 500
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98121
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-09-11</periodOfReport>

    <issuer>
        <issuerCik>0001001604</issuerCik>
        <issuerName>EMERITUS CORP\WA\</issuerName>
        <issuerTradingSymbol>ESC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000925996</rptOwnerCik>
            <rptOwnerName>BATY DANIEL R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O EMERITUS CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>3131 ELLIOTT AVE, STE 500</rptOwnerStreet2>
            <rptOwnerCity>SEATTLE</rptOwnerCity>
            <rptOwnerState>WA</rptOwnerState>
            <rptOwnerZipCode>98121</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <officerTitle>Chairman &amp; CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-09-11</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3761</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>21.9772</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2140420</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-09-12</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>25000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>22.971</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2165420</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-09-11</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3760</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>21.9772</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3651920</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By B.F., Limited Partnership</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-09-11</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3760</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>21.9772</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>44197</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Columbia Pacific Opportunity Fund, L.P.</value>
                    <footnoteId id="F4"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">The price in Column 4 is a weighted average purchase price.  The prices actually paid ranged from $21.91 to $22.00.  The reporting person will provide to the issuer, any security holder of the issuer, or the SEC staff, upon request, information regarding the number of shares purchased at each price within the range.</footnote>
        <footnote id="F2">The price in Column 4 is a weighted average purchase price. The prices actually paid ranged from $22.62 to $23.13. The reporting person will provide to the issuer, any security holder of the issuer, or the SEC staff, upon request, information regarding the number of shares purchased at each price within the range.</footnote>
        <footnote id="F3">The reporting person is sole director and shareholder of Columbia-Pacific Group, Inc., a Washington corporation, which is the general partner of B.F., Limited Partnership, a Washington limited partnership, of which the reporting person is also a limited partner.  The reporting person disclaims beneficial ownership of the reported securities except to the extent of the reporting person's pecuniary interest therein.</footnote>
        <footnote id="F4">The reporting person is a manager and member of Columbia Pacific Advisors, LLC, a Washington limited liability company, which is the general partner of Columbia Pacific Opportunity Fund, L.P., a Washington limited partnership.  The reporting person is also a limited partner of Columbia Pacific Opportunity Fund, L.P.  The reporting person disclaims beneficial ownership of the reported securities except to the extent of the reporting person's pecuniary interest therein.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Daniel R. Baty</signatureName>
        <signatureDate>2008-09-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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