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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001144204-08-021619.txt : 20080410
<SEC-HEADER>0001144204-08-021619.hdr.sgml : 20080410
<ACCEPTANCE-DATETIME>20080410170828
ACCESSION NUMBER:		0001144204-08-021619
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060803
FILED AS OF DATE:		20080410
DATE AS OF CHANGE:		20080410

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEXMED INC
		CENTRAL INDEX KEY:			0001017491
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				870449967
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		350 CORPORATE BLVD
		CITY:			ROBBINSVILLE
		STATE:			NJ
		ZIP:			08691
		BUSINESS PHONE:		6092089688

	MAIL ADDRESS:	
		STREET 1:		350 CORPORATE BLVD
		CITY:			ROBBINSVILLE
		STATE:			NJ
		ZIP:			08691

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LIU VIVIAN H
		CENTRAL INDEX KEY:			0001203467

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22245
		FILM NUMBER:		08750592

	BUSINESS ADDRESS:	
		STREET 1:		NEXMED
		STREET 2:		350 CORPORATE BLVD.
		CITY:			ROBBINSVILLE
		STATE:			NJ
		ZIP:			08691
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v110320_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-08-03</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001017491</issuerCik>
        <issuerName>NEXMED INC</issuerName>
        <issuerTradingSymbol>NEXM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001203467</rptOwnerCik>
            <rptOwnerName>LIU VIVIAN H</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>89 TWIN RIVERS DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>EAST WINDSOR</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>08520</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President and CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.81</value>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-08-03</value>
                <footnoteId id="F2"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>100000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-08-03</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">On  August 3, 2006, the Company's Board of Directors approved an option grant to purchase 100,000 shares of the Company's
 common stock to Ms. Liu, which was to vest in two equal installments contingent upon the filing of a New Drug Application
 (&quot;NDA&quot;) for the Company's topical alprostadil-based cream treatment intended for patients with erectile dysfunction and upon
 the Food and Drug Administration's acceptance of the NDA for review.  The Company's NDA was successfully filed on September
 21, 2007 and accepted for review on November 20, 2007, and the options became fully vested on such dates.  The option price
 is based upon the closing price of the Company's common stock at the time of the grant.</footnote>
        <footnote id="F2">This option grant was not reported on a Form 4 at the time of the grant.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/  Mark Westgate, attorney in fact</signatureName>
        <signatureDate>2008-04-10</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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