Emanuel Lehman (born Mendel Lehmann; February 15, 1827 – January 10, 1907) was an American banker.

[1] Emanuel Lehman was born in Rimpar, Bavaria on February 15, 1827, the son of Eva (Rosenheim) and Abraham Lehmann, a cattle merchant.

[2] He traveled to the United States in 1847 to join his brother Henry in business.

[3] When the newly formed Mutual Alliance Trust Company opened for business in New York on the Tuesday after June 29, 1902, there were 13 directors, including Lehman, William Rockefeller, and Cornelius Vanderbilt.

[4] In 1897, he donated $100,000 (equivalent to $3.7 million in 2024) to the Hebrew Orphan Asylum of New York, under the condition "to enlarge and perpetuate its usefulness.