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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JEauEV6rAcVgv1w/eNt9l6Uu8w/kXjY9wkB94OThk+eOXeVme72ZiTeq6wCDmmEI
 QSzhzEIKZUtcMLiqGKIFbQ==

<SEC-DOCUMENT>0001225208-08-014793.txt : 20080915
<SEC-HEADER>0001225208-08-014793.hdr.sgml : 20080915
<ACCEPTANCE-DATETIME>20080915183149
ACCESSION NUMBER:		0001225208-08-014793
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 Stanley L
		CENTRAL INDEX KEY:			0001304008

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14012
		FILM NUMBER:		081072683

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		206.728.9063 X206

	MAIL ADDRESS:	
		STREET 1:		600 UNIVERSITY STREET  SUITE 2500
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101

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>0001304008</rptOwnerCik>
            <rptOwnerName>Baty Stanley L</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>
            <isOther>1</isOther>
            <otherText>Member of 10% 13d group</otherText>
        </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>843</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>21.9772</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>818395</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="F2"/>
                </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>
        <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>29</value>
                    <footnoteId id="F5"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>21.9772</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>28484</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Trust FBO Bennett Baty</value>
                    <footnoteId id="F6"/>
                </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>29</value>
                    <footnoteId id="F5"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>21.9772</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>28484</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Trust FBO Calder Baty</value>
                    <footnoteId id="F6"/>
                </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>29</value>
                    <footnoteId id="F5"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>21.9772</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>28484</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Trust FBO Lauren Baty</value>
                    <footnoteId id="F6"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22400</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Represents the proportionate ownership interest in securities purchased by B.F., Limited Partnership attributable to the limited partnership interest in B.F., Limited Partnership held by the reporting person.</footnote>
        <footnote id="F2">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="F3">These securities are held in the name of B.F., Limited Partnership, a Washington limited partnership, of which the reporting person is a 22.41% limited partner.  The securities reported represent the reporting person's proportionate interest in the total amount of such securities owned by B.F., Limited Partnership.  The reporting person is a Vice President of Columbia-Pacific Group, Inc., a Washington corporation, which is the general partner of B.F., Limited Partnership.</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>
        <footnote id="F5">Represents the proportionate ownership interest in securities purchased by B.F., Limited Partnership attributable to the limited partnership interest in B.F., Limited Partnership held by such trust.</footnote>
        <footnote id="F6">Represents the proportionate ownership interest in securities held by B.F., Limited Partnership attributable to the 0.78% limited partnership interest in B.F., Limited Partnership held by such trust.  The reporting person is a Vice President of Columbia-Pacific Group, Inc., a Washington corporation, which is the general partner of B.F., Limited Partnership.  The reporting person disclaims beneficial ownership of these securities, and this report shall not be deemed an admission that the reporting person is the beneficial owner of such securities for purposes of Section 16 or for any other purpose.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Stanley L. Baty</signatureName>
        <signatureDate>2008-09-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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