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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>0000921895-04-000726.txt : 20040513
<SEC-HEADER>0000921895-04-000726.hdr.sgml : 20040513
<ACCEPTANCE-DATETIME>20040513144554
ACCESSION NUMBER:		0000921895-04-000726
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040323
FILED AS OF DATE:		20040513

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HANLON DAVID PATRICK
		CENTRAL INDEX KEY:			0001259471

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12522
		FILM NUMBER:		04802507

	BUSINESS ADDRESS:	
		STREET 1:		7174 DURANCO ST
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89120
		BUSINESS PHONE:		7025286363

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMPIRE RESORTS INC
		CENTRAL INDEX KEY:			0000906780
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING & DRINKING PLACES [5810]
		IRS NUMBER:				133714474
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		RT 17B
		STREET 2:		P.O. BOX 5013
		CITY:			MONTICELLO
		STATE:			NY
		ZIP:			12701
		BUSINESS PHONE:		(845) 794-4100

	MAIL ADDRESS:	
		STREET 1:		RT 17B
		STREET 2:		P.O. BOX 5013
		CITY:			MONTICELLO
		STATE:			NY
		ZIP:			12701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPHA HOSPITALITY CORP
		DATE OF NAME CHANGE:	19930614
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>han59.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-03-23</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000906780</issuerCik>
        <issuerName>EMPIRE RESORTS INC</issuerName>
        <issuerTradingSymbol>NYNY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001259471</rptOwnerCik>
            <rptOwnerName>HANLON DAVID PATRICK</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7174 DURANGO STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LAS VEGAS</rptOwnerCity>
            <rptOwnerState>NV</rptOwnerState>
            <rptOwnerZipCode>89120</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>11.97</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-03-23</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2004-03-24</value>
            </exerciseDate>
            <expirationDate>
                <value>2014-03-23</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.01 par value per share</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000.00</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10000.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>/s/ Hanlon, David Patrick</signatureName>
        <signatureDate>2004-05-12</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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