-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OAm03AlhiXbuq3bhbnyrk/EZU8LxzVWnuSbR6DHDSH2LAQzPv66VUYM4vGp0HKzF
 GrcbPOkBgkKN3NwXnob8jQ==

<SEC-DOCUMENT>0000932440-06-000541.txt : 20061129
<SEC-HEADER>0000932440-06-000541.hdr.sgml : 20061129
<ACCEPTANCE-DATETIME>20061129165414
ACCESSION NUMBER:		0000932440-06-000541
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061122
FILED AS OF DATE:		20061129
DATE AS OF CHANGE:		20061129

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Holman Wayne George
		CENTRAL INDEX KEY:			0001357605

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12584
		FILM NUMBER:		061245927

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		212-756-1562

	MAIL ADDRESS:	
		STREET 1:		430 PARK AVENUE, 12TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SHEFFIELD PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0000894158
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				133808303
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1220 GLENMORE DRIVE
		CITY:			APOPKA
		STATE:			FL
		ZIP:			32712
		BUSINESS PHONE:		407-880-2213

	MAIL ADDRESS:	
		STREET 1:		1220 GLENMORE DRIVE
		CITY:			APOPKA
		STATE:			FL
		ZIP:			32712

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SHEFFIELD MEDICAL TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19940606

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ridgeback Capital Investments Ltd.
		CENTRAL INDEX KEY:			0001358916
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12584
		FILM NUMBER:		061245929

	BUSINESS ADDRESS:	
		STREET 1:		430 PARK AVENUE
		STREET 2:		12TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-624-2567

	MAIL ADDRESS:	
		STREET 1:		430 PARK AVENUE
		STREET 2:		12TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ridgeback Capital Management LLC
		CENTRAL INDEX KEY:			0001357610
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12584
		FILM NUMBER:		061245928

	BUSINESS ADDRESS:	
		STREET 1:		430 PARK AVENUE, 12TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-756-1562

	MAIL ADDRESS:	
		STREET 1:		430 PARK AVENUE, 12TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-11-22</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000894158</issuerCik>
        <issuerName>SHEFFIELD PHARMACEUTICALS INC</issuerName>
        <issuerTradingSymbol>SFPH.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001358916</rptOwnerCik>
            <rptOwnerName>Ridgeback Capital Investments Ltd.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>430 PARK AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>12TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001357610</rptOwnerCik>
            <rptOwnerName>Ridgeback Capital Management LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>430 PARK AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>12TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001357605</rptOwnerCik>
            <rptOwnerName>Holman Wayne George</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>430 PARK AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>12TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3713129</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Warrants (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>.74</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2006-11-22</value>
            </exerciseDate>
            <expirationDate>
                <value>2011-11-22</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1856564</value>
                    <footnoteId id="F1"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Wayne Holman and Ridgeback Capital Management LLC (&quot;RCM&quot;) do not own any securities directly.  Pursuant to an investment management agreement, RCM maintains investment and voting power with respect to the securities held by Ridgeback Capital Investments Ltd. (&quot;RCI&quot;). Wayne Holman controls RCM.  Both Wayne Holman and RCM disclaim beneficial ownership of any of the securities covered by this statement, except to the extent of any pecuniary intereset therein.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Bud Holman, Attorney-in-Fact</signatureName>
        <signatureDate>2006-11-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>exhibit24-1_1149928.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
                                                                    Exhibit 24.1

                                POWER OF ATTORNEY

                  KNOW ALL MEN BY THESE PRESENTS,  that the  undersigned  hereby
constitutes and appoints, as of the date hereof, Bud Holman, his true and lawful
attorney-in-fact with full power of substitution, resubstitution and revocation,
for the undersigned and in the  undersigned's  name, place and stead, in any and
all  capacities,  including,  but not limited to, the  undersigned's  individual
capacity and the undersigned's capacity as a member of each of Ridgeback Capital
Investments  Ltd.,  a Cayman  limited  company  ("RCI")  and  Ridgeback  Capital
Management LLC, a Delaware limited  liability  company  ("RCM"),  to execute all
agreements,  certificates,  forms, instruments,  or other documents, and to take
any action, necessary to file: (i) beneficial ownership reports on Schedules 13D
and 13G and Forms 3, 4 and 5 (including  any amendments  thereto,  and including
any  beneficial  ownership  reports  which may in the future be  required by the
Securities  and Exchange  Commission  to be filed  provided that the purpose and
form of such reports is substantially similar to Schedules 13D or 13G or Form 3,
4 or 5) under  the  Securities  Exchange  Act of 1934  with the  Securities  and
Exchange  Commission or any stock exchange or similar  authority,  in connection
with any equity  investments  in  Sheffield  Pharmaceuticals,  Inc. and (ii) all
filings under or pursuant to the Hart-Scott-Rodino Antitrust Improvements Act of
1976, as amended, and the regulations promulgated thereunder,  including but not
limited to the filing of any  Notification  and Report Form required to be filed
thereunder  and any  affidavits  and notices or other  documents  required to be
delivered in connection therewith, by the undersigned in his individual capacity
and by each of RCI and RCM.

                  In connection with the  appointment of such  attorney-in-fact,
the  undersigned  hereby  grants  unto  said  attorney-in-fact  full  power  and
authority to do and perform  each and every act and thing which,  in the opinion
of such attorney-in-fact,  may be requisite,  necessary, proper or of benefit to
be done in and about the  premises,  as fully to all intents and purposes as the
undersigned  might or could do in person,  thereby  ratifying and confirming all
that said  attorney-in-fact (or  attorney-in-fact's  substitute or substitutes),
may lawfully do or cause to be done by virtue hereof,  it being  understood that
the documents  executed by such  attorney-in-fact  on behalf of the  undersigned
pursuant to this Power of Attorney  shall be in such form and shall contain such
terms and conditions as such attorney-in-fact may approve in his own discretion.
The undersigned acknowledges that the foregoing attorney-in-fact,  in serving in
such  capacity at the request of the  undersigned,  is not  assuming  any of the
undersigned's  or RCI's or RCM's  responsibilities  to comply with Section 13 or
Section 16 of the Securities Exchange Act of 1934.



Dated as of: November 29, 2006                     /s/ Wayne Holman
                                                   -----------------------------
                                                   Wayne Holman
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
