**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM 10-K/A**

**Amendment      No. 1**

**x      **
**ANNUAL      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT      OF 1934**

**For      the year ended December 31, 2006**

**OR**

**o      **
**TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT      OF 1934**

**Commission      File No. 0-12991**

**LANGER, INC**
**.**

| **Delaware**                                                                  | **11-2239561**                                         |
|-------------------------------------------------------------------------------|--------------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) | (I.R.S.                employer identification number) |

**450      Commack Road, Deer Park, New York 11729-4510**

**(631) 667-1200**

**NONE**

**Common      Stock, par value $0.02 per share**

*i.e.,*

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**PART      II**

**Item      5.**
**Market      for the Registrant's Common Equity, Related Stockholder Matters and Issuer      Purchases of Equity Securities.**

**Performance      Graph**

|                                  |   | **12/31/06** |    | **12/31/05** |   | **12/31/04** |   | **12/31/03** |    | **12/31/02** |   | **12/31/01** |   | **02/28/01** |   |
|---------------------------------------|--------|--------------|---------|--------------|--------|--------------|--------|--------------|---------|--------------|--------|--------------|--------|--------------|--------|
| **Langer,                Inc.**       |   | **$**        | **92**  |         | **$**  | **104**      |   | **$**        | **138** |         | **$**  | **69**       |   | **$**        | **80** |   | **$** | **149** |   | **$** | **100** |   |
| **NASDAQ                (U.S.)**      |   |         | **112** |         |   | **102**      |   |         | **101** |         |   | **93**       |   |         | **62** |   |   | **91** |   |   | **100** |   |
| **Russell                2000 Index** |   |         | **166** |         |   | **142**      |   |         | **137** |         |   | **117**      |   |         | **81** |   |   | **103** |   |   | **100** |   |

**PART      III**

**Item      10.**
**Directors,      Executive Officers and Corporate Governance.**

*Warren      B. Kanders, *

----

*Peter      A. Asch,*

*Stephen      M. Brecher,*

*Burtt      R. Ehrlich,*

*Arthur      Goldstein, *

*Stuart      P. Greenspon,*

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*W.      Gray Hudkins*

| **Name**                        |   | **Age** |   | **Position**                                                                                                                              |
|---------------------------------|--------|---------|--------|-------------------------------------------------------------------------------------------------------------------------------------------|
| W.                Gray Hudkins  |   | 31      |   | President                and Chief Executive Officer, and Director                                                                        |
| Peter                A. Asch    |   | 46      |   | President                of Twincraft, Inc., President of our personal care products division,                and                Director |
| Kathryn                P. Kehoe |   | 51      |   | Senior                Vice President                                                                                                      |

*Kathryn      P. Kehoe*

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**Item      11.**
**Executive      Compensation.**

**Compensation      Discussion and Analysis**

*Overview*

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*Executive      Compensation Philosophy*

*Use      of Outside Consultants*

*Compensation      Program Components*

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*Annual      Cash Compensation*

*Base      Salary*

*Performance-Based      Annual Bonus*

*Equity      Based Compensation*

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*Perquisites      and Other Personal and Additional Benefits*

*Accounting      and Tax Considerations*
** **

*Post-Employment      and Other Events*

*Role      of Executive Officers in Compensation Decisions*

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*Summary*

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**Summary      Compensation Table**

| Name                and Principal Position                                      |   | Year   |   | Salary                ($) |   | Bonus                ($) |   | Stock                Awards ($) |    | Option                Awards ($)(1) |   | Non-Equity                Incentive Plan Compensation |   | Changes                in Pension Value and Nonqualified Deferred Compensation                Earnings |   | All                Other Compensation ($) |   | Total                ($) |   |
|---------------------------------------------------------------------------------|--------|--------|--------|---------------------------|--------|--------------------------|--------|---------------------------------|---------|-------------------------------------|--------|-------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|--------|--------------------------|--------|
|                                                                            |   |   |   |                      |   |                     |   |                            |    |                                |   |                                                  |   |                                                                                                   |   |                                      |   |                     |   |
| W.                Gray Hudkins, President and Chief Executive Officer           |   |   | 2006   |                      | $      | 275,000                  |   | $                               | 100,000 |                                |   | -                                                     |   |                                                                                                   | -      |                                      |   |                     |   |   |   |   | $ | 3,800 | (5) | $ | 378,800 |   |
|                                                                            |   |   |   |                      |   |                     |   |                            |    |                                |   |                                                  |   |                                                                                                   |   |                                      |   |                     |   |   |   |   |   |   |   |   |   |   |
| Kathryn                P. Kehoe, Senior Vice President                          |   |   | 2006   |                      |   | 200,000                  |   |                            | 50,000  |                                |   | -                                                     |   | $                                                                                                      | 50,100 |                                      |   |                     |   |   |   |   |   | 1,900 | (5) |   | 302,000 |   |
|                                                                            |   |   |   |                      |   |                     |   |                            |    |                                |   |                                                  |   |                                                                                                   |   |                                      |   |                     |   |   |   |   |   |   |   |   |   |   |
| Joseph                P. Ciavarella, Chief Financial Officer and Vice President |   |   | 2006   |                      |   | 190,000                  |   |                            | 50,000  |                                |   | -                                                     |   |                                                                                                   | -      |                                      |   |                     |   |   |   |   |   | 112,50040,0004,800 | (2)(3)(5) |   | 397,300 |   |
|                                                                                 |   |   |   |                      |   |                     |   |                            |    |                                |   |                                                  |   |                                                                                                   |   |                                      |   |                     |   |   |   |   |   | - |   |   |   |   |
| Sara                Cormack, Chief Financial Officer                            |   |   | 2006   |                      |   | 56,300                   | (4)    |                            | -       |                                |   | -                                                     |   |                                                                                                   | -      |                                      |   |                     |   |   |   |   |   | - |   |   | 56,300 |   |

| (1) | The                amounts in the “Option Awards” column are calculated based on Statement of                Financial Accounting Standards No. 123 (revised 2004), “Share-Based                Payments” (“FAS 123R”) (excluding any estimate for forfeitures).                 They equal the aggregate dollar amount of compensation expense                related to stock options that was recognized in the Company’s financial                statements contained on Form 10-K for the year ended December 31,                2006.  Under FAS 123R, a pro rata portion of the total expense at the                time of grant is recognized over the vesting schedule of the grant.                 The initial expense is based on the fair value of the stock option                as                estimated using the Black-Scholes option-pricing model.  The                assumptions used to arrive at the Black-Scholes values are disclosed                in                Note 12, Stock Options, to our consolidated financial statements                included                in Item 8 of our Annual Report on Form 10-K for the year ended December                31, 2006. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Mr.                Ciavarella resigned on September 15, 2006. In connection with his                resignation, Langer, Inc. accrued $112,500 in severance compensation                payable to Mr. Ciavarella. For information about his Option Awards,                see                the table below headed "Outstanding Equity Awards and Fiscal Year-End,                including the notes to that table. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Langer,                Inc. paid Mr. Ciavarella $40,000 in accrued vacation pay upon his                resignation from the Company. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Ms.                Cormack joined the Company on September 18, 2006, as Chief Financial                Officer and resigned on December 4, 2006. For information about her                Option                Awards, see the table below headed "Outstanding Equity Awards and                Fiscal                Year-End, including the notes to that                table. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|--------|--------|
| (5) | Langer, Inc. 401(K) defined contribution              retirement plan contribution for 2006. |
|-----|----------------------------------------------------------------------------------------------|

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*Employment      Agreement - W. Gray Hudkins. *
*“cause,”*

**Grants      of Plan-Based Awards**

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**Outstanding      Equity Awards at Fiscal Year End**

|                                    |   | Option                Awards                                                                      |                 | Stock                Awards                                                                         |   |
|-----------------------------------------|--------|---------------------------------------------------------------------------------------------------|----------------------|-----------------------------------------------------------------------------------------------------|--------|
| Name                                    |   | Number                of Securities Underlying Unexercised Options (#)                Exercisable |                 | Number                of Securities Underlying Unexercised Options (#)                Unexercisable |   | Equity                Incentive Plan Awards: Number of Securities Underlying Unexercised                Unearned Options (#) |   | Option                Exercise Price ($) |   | Option                Expiration Date |   | Number                of Shares or Units of Stock That Have Not Vested (#) |   | Market                Value of Shares or Units of Stock That Have Not Vested ($) |   | Equity                Incentive Plan Awards: Number of Unearned Shares, Units or Other                Rights                That Have Not Vested (#) |   | Equity                Incentive Plan Awards: Market or Payout Value of Unearned Shares,                Units or                Other Rights That Have Not Vested ($) |   |
| W.                Gray Hudkins          |   |                                                                                              | 50,000137,500150,000 | (1)(1)(1)                                                                                           |   | ——— |   |   | ——— |   | $$$ | 4.896.527.50 |   |   | 11/8/20156/23/201511/12/2014 |   |   | ——13,333 |   | $ | ——61,200 |   |   | ——— |   | $ | ——61,200 |   |
| Kathryn                P. Kehoe         |   |                                                                                              | 100,000              |                                                                                                |   | 100,000 |   |   | — |   | $ | 4.96 |   |   | 1/24/2016 |   |   | — |   |   | — |   |   | — |   |   | — |   |
| Joseph                P. Ciavarella (2) |   |                                                                                              | 25,00085,00050,000   | (1)(1)(1)                                                                                           |        | ——— |  |  | ——— |  | $$$ | 4.896.525.94 |  |  | 11/8/20156/23/20153/24/2014 |   |   | ——— |   |   | ——— |   |   | ——— |   |   | ——— |   |
| Sara                Cormack             |   |                                                                                              | —              |                                                                                                |   | 100,000 | (3) |   | — |   | $ | 3.50 |   |   | 9/12/2016 |   |   | — |   |   | — |   |   | — |   |   | — |   |

| (1) | On                December 20, 2005 Langer, Inc. accelerated the vesting date of Unvested                Options to December 31, 2005. Thus, the Options of Mr. Hudkins and                Mr.                Ciavarella became fully vested on December 31, 2005. Effective December                31, 2005, Langer, Inc. executed a Lock-up Release Schedule with Mr.                Hudkins and Mr. Ciavarella under which such persons are prohibited                from                selling transferring, exchanging, hypothecating, granting a security                interest in, pledging, or otherwise disposing of the shares subject                to the                Lock-up Release Schedule. On November 12, 2006 the Company released                50,000                of Mr. Hudkins’ shares from the Lock-up Release Schedule. In addition to                50,000 of Mr. Hudkins’ shares that had vested prior to execution of the                Lock-up Agreement, Mr. Hudkins may now exercise 100,000 shares. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Mr.                Ciavarella resigned from Langer, Inc. on September 15, 2006. Mr.                Ciavarella’s Stock Option Agreements with the Company provide that if Mr.                Ciavarella terminates his employment with Langer, Inc. for any reason,                then his Options, to the extent that they are vested, may be exercised                by                Mr. Ciavarella no later than three (3) months after September 15,                2006,                his termination date. Mr. Ciavarella has not exercised any of his                options,                and in accordance with the terms of the options, they expired 90                days                after his resignation. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Ms.                Cormack resigned from Langer, Inc. on December 4, 2006. Ms. Cormack’s                Stock Option Agreement with the Company provided that none of her                options                vested prior to September 18, 2008. The options listed in the above                table                for Ms. Cormack expired upon her resignation from the Company on                December                4, 2006. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**Option      Exercises and Stock Vested During Fiscal 2006 **

**Pension      Benefits - Fiscal 2006**

**Nonqualified      Defined Contribution and Other Nonqualified Deferred Compensation      Plans.**

**Potential      Payments Upon Termination or Change of Control**

*Payments      Made Upon Termination. *

*Payments      Made Upon a Change of Control.*

|   | · | the                current members of the Board cease to constitute a majority of the                Board; |
|--------|--------|-------------------------------------------------------------------------------------------------------------|

|   | · | the                Company shall have been sold by either (i) a sale of all or substantially                all its assets, or (ii) a merger or consolidation, other than any                merger                or consolidation pursuant to which the Company acquires another entity,                or                (iii) a tender offer, whether solicited or unsolicited;                or |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | any                party, other than the Company, is or becomes the “beneficial owner” (as                defined in the Securities Exchange Act of 1934, as amended (the “Exchange                Act”)), directly or indirectly, of voting securities representing 50%                or                more of the total voting power of the                Company. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**W.      Gray Hudkins**

| *Executive                Benefits upon Payments Upon Separation* |   | *Expiration                of Employment Agreement**($)* |    | *Voluntary                Termination on 12/31/06**($)* |   | *For                Cause Termination on 12/31/06**($)* |   | *Without                Cause Termination on 12/31/06**($)* |   | *Change-in-Control                and Termination on 12/31/06 ($)* |   | *Disability                on 12/31/06**($)* |   | *Death                on 12/31/06**($)* |    |
|-------------------------------------------------------------------|--------|----------------------------------------------------------|---------|---------------------------------------------------------|--------|---------------------------------------------------------|--------|-------------------------------------------------------------|--------|--------------------------------------------------------------------|--------|----------------------------------------------|--------|-----------------------------------------|---------|
| (a)                                                               |   | (b)                                                      |    | (b)                                                     |   | (d)                                                     |   | (e)                                                         |   | (f)                                                                |   | (h)                                          |   | (i)                                     |    |
| **Compensation**                                                  |   |                                                     |    |                                                    |   |                                                    |   |                                                        |   |                                                               |   |                                         |   |                                    |    |
| Cash                Severance - Salary                            |   | $                                                        | 275,000 |                                                    |   | -                                                       |   |                                                        | -      |                                                               | $      | 137,500                                      | (1)    | $                                       | 137,500 | (1) |   | - |   |   | - |   |
| Stock                Options                                      |   |                                                     |    |                                                    |   |                                                    | (2)    |                                                        | -      |                                                               |   |                                         | (2)    |                                    |    | (3) |   |   | (2) |   |   | (2) |
| Restricted                Stock                                   |   |                                                     |    |                                                    |   |                                                    | (4)    |                                                        | (4     | )                                                                  |   |                                         | (4)    | $                                       | 61,200  | (5) | $ | 61,200 | (5) | $ | 61,200 | (5) |
| **Benefits                and Perquisites**                       |   |                                                     |    |                                                    |   | -                                                       |   |                                                        | -      |                                                               |   | -                                            |   |                                    | -       |   |   | - |   |   | - |   |
| Life                Insurance                                     |   |                                                     |    |                                                    |   | -                                                       |   |                                                        | -      |                                                               |   | -                                            |   |                                    | -       |   |   | - |   | $ | 1,000,000 | (6) |
| **Total**                                                         |   | $                                                        | 275,000 |                                                    |   | -                                                       |   |                                                        | -      |                                                               | $      | 137,500                                      |   | $                                       | 198,700 |   | $ | 61,200 |   | $ | 1,061,200 |   |

| (1) | Mr.                Hudkins would be entitled to receive his December 31, 2006 Annual                Base                Compensation of at the annual rate of $275,000 for a period of six                (6)                months ($137,500). |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Mr.                Hudkins’ unvested stock options and locked up stock options would be                subject to a five (5) year extension of the lockup release period                and have                been valued in the above table using the December 31, 2006 closing                common                stock market price of $4.59 per share. Since all option exercise                prices                are above $4.59 at December 31, 2006, all compensation values are                -0-. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Mr.                Hudkins’ unvested stock options and locked up stock options would be                accelerated and released from lockups and have been valued in the                above                table using the December 31, 2006 closing common stock market price                of                $4.59 per share. Since all option exercise prices are above $4.59                at                December 31, 2006, the compensation value                is -0-. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Mr.                Hudkins’ unvested restricted stock upon termination or voluntary                termination, to the extent that shares have not vested, would no                longer                continue to vest, and such unvested restricted shares would be forfeited                as of the date Mr. Hudkins ceased to be employed by Langer,                Inc. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| (5) | Mr.                Hudkins’ unvested restricted stock would be accelerated and has been                valued in the above table using the December 31, 2006 closing common                stock                market price of $4.59 per share ($4.59 times 13,333 common shares                equals $61,200). |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Upon                Mr. Hudkins’ death, his beneficiary would receive the proceeds of a $1                million life insurance policy. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------|

**Kathryn      P. Kehoe**

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**Director      Summary Compensation Table**

| Name                (1)            |   | Fees                Earned or Paid in Cash ($) |   | Stock                Awards ($) |   | Option                Awards ($) |   | Non-Equity                Incentive Plan Compensation ($) |   | Change                in Pension Value and Nonqualified Deferred Compensation Earnings                ($) |   | All                Other Compensation ($) |   | Total                ($) |   |
|------------------------------------|--------|------------------------------------------------|--------|---------------------------------|--------|----------------------------------|--------|-----------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|--------|--------------------------|--------|
|                               |   |                                           |   |                            |   |                             |   |                                                      |   |                                                                                                      |   |                                      |   |                     |   |
| Stephen                M. Brecher  |   | $                                              | 6,250  |                            |   | -                                |   | $                                                         | 50,093 |                                                                                                      |   | -                                         |   |                     | -      |   |   | - |   | $ | 56,343 |   |
| Burtt                R. Ehrlich    |   |                                           | -      |                            |   | -                                |   |                                                      | -      |                                                                                                      |   | -                                         |   |                     | -      |   |   | - |   |   | - |   |
| Arthur                Goldstein    |   |                                           | -      |                            |   | -                                |   |                                                      | -      |                                                                                                      |   | -                                         |   |                     | -      |   |   | - |   |   | - |   |
| Stuart                P. Greenspon |   |                                           | -      |                            |   | -                                |   |                                                      | -      |                                                                                                      |   | -                                         |   |                     | -      |   |   | - |   |   | - |   |

| (1) | Warren                B. Kanders, the Company’s Chairman of the Board of Directors, W. Gray                Hudkins, the Company’s President and Chief Executive Officer, and Peter A.                Asch, the President of Twincraft, Inc. and the Company’s personal care                products division, are not included in this table. Messrs. Hudkins                and                Asch are employees of the Company and thus receive no compensation                for                their services as directors. Mr. Kanders is a principal of Kanders&                Company, Inc., which is a consultant to the Company which receives                consulting fees from the Company; see Item 13 below for additional                information about payments to Kanders & Company. The compensation for                Mr. Hudkins as an employee of the Company is shown in the Summary                Compensation Table and other tables in Item 11 showing compensation                of                Named Executive Officers. Mr. Asch was not an employee or director                of the                Company prior to January 23, 2007. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Compensation      Committee Report**

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**Compensation      Committee Interlocks And Insider Participation**

***,***

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**Item      12.**
**Security      Ownership of Certain Beneficial Owners and Management and Related Stockholder      Matters.**

| **Name of Beneficial Owner**                                                                             |   | **Common                Stock Beneficially Owned** |     | **Percentage                of****Common Stock(1)** |    |
|-------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------|----------|----------------------------------------------------------|---------|
| Warren                B. Kanders, Chairman of the Board of DirectorsOne                Landmark Square, Stamford, Conn. |   | 2,925,075                                               | (2)      | 23.5                                                     | %  |
| David                M. Knott485                Underlhill Road, Syosset, N.Y.                                          |   | 1,712,878                                               | (3)      | 13.0                                                     | %       |
| Kennedy                Capital Management, Inc.10829                Olive Blvd., St. Louis, Mo.                    |   | 570,271                                                 | (4)      | 5.7                                                      | %  |
| Ashford                Capital Management, Inc.P.O.                Box 4172, Wilmington, Del.                      |   | 2,145,812                                               | (5)      | 17.8                                                     | %  |
| Millennium                Partners, L.P.666                Fifth Ave., New York, N.Y.                                   |   | 859,139                                                 | (6)      | 7.0                                                      | %       |
| Bank                of America Corporation100                North Tryon Street, Charlotte , N.C.                       |   | 580,450                                                 | (7)      | 5.1                                                      | %  |
| Peter                A. Asch, Director2                Tigan Street, Winooski, Vt.                                      |   | 607,897                                                 | (8)      | 5.3                                                      | %       |
| Stephen                M. Brecher, Director                                                                             |   | 12,500                                                  | (9)      | *                                                        |    |
| Burtt                R. Ehrlich, Director                                                                               |   | 254,405                                                 | (10)(11) | 2.2                                                      | %  |
| Arthur                Goldstein, Director                                                                               |   | 150,573                                                 | (10)(12) | 1.3                                                      | %  |
| Stuart                P. Greenspon, Director                                                                            |   | 199,816                                                 | (13)     | 1.7                                                      | %  |
| W.                Gray Hudkins, Director, President and Chief Executive                Officer                          |   | 364,900                                                 | (14)     | 3.1                                                      | %  |
| Kathryn                P. Kehoe, Senior Vice President                                                                  |   | 33,334                                                  | (15)     | *                                                        |    |
| Directors                and named executive officers as a group (8 persons)                                            |   | 4,598,500                                               | (16)     | 34.9                                                     | %  |

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| (1) | The                applicable percentage of beneficial ownership is based on 11,450,915                shares of common stock outstanding as of April 26, 2007, plus, with                respect to particular persons, shares of common stock that may be                acquired                by exercise of stock options, conversion of the Company's outstanding                5%                convertible subordinated notes due December 7, 2011 (the “Notes”), or                other rights to acquire common stock within 60 days after the date                of this                Annual Report. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Consists                of 1,491,856 shares presently issued and outstanding held by Langer                Partners, LLC, 375,000 shares presently issued and outstanding held                by                Kanders & Company, Inc. (“Kanders & Company”) (100,000 shares of                which were issued pursuant to a stock award, the vesting of which                was                accelerated on December 20, 2005 and which are subject to a lock-up                agreement that expires on September 1, 2008); 515,000 shares acquirable                upon the exercise of options awarded to Mr. Kanders (435,000 of which                are                subject to a lock-up agreement that expires with respect to 80,000                shares                on each of November 12, 2006 and 2007, 91,666 shares on April 1,                2008 and                91,667 shares on each of April 1, 2009 and 2010); 428,219 shares                acquirable upon conversion of $2,000,000 in principal amount of the                Notes                held by Mr. Kanders as trustee for a member of his family; 15,000                shares                acquirable under warrants held by Langer Partners, LLC; and 100,000                shares                acquirable upon exercise of options held by Kanders & Company. Mr.                Kanders, who is the Chairman of our Board of Directors, is the sole                voting                member and sole manager of Langer Partners, LLC, and the sole stockholder                of Kanders & Company. Does not include 500,000 shares awarded to Mr.                Kanders as a restricted stock award under the Company’s 2005 Stock                Incentive Plan (the “2005 Plan”), which award is not presently vested and                which cannot vest prior to January 1, 2008. The address for Mr. Kanders                and Langer Partners, LLC is c/o Kanders & Company, Inc., One Landmark                Square, Stamford, Connecticut                06901. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Based                on information in Schedule 13G filed by Mr. Knott and certain affiliates,                which gives their address as 485 Underhill Boulevard, Suite 205,                Syosset,                New York 11791. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Based                upon information in the Schedule 13G, as amended, filed by Kennedy                Capital                Management, Inc., as last amended on February 13, 2007, which gives                its                address as 10829 Olive Boulevard, St. Louis, MO 63141. Kennedy Capital                Management, Inc reports voting power over 515,916 shares, constituting                5.5% of the Company's outstanding common stock. The higher number                in the                table is the number of shares over which Kennedy Capital Management,                Inc.                reports dispositive power. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Includes                642,329 Conversion Shares. Based upon information in the Schedule                13G, as                amended, filed by Ashford Capital Management, Inc. as amended on                January                23, 2007, which gives its address as P.O. Box 4172, Wilmington, DE                19807. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| (6) | Based                upon information in the Schedule 13D filed by Millennium Partners,                L.P.                and certain of its affiliates on December 18, 2006. Such person's                address                is 666 Fifth Avenue, 8th Floor, New York, New York 10103. According                to                such information, the reporting persons own 2,700 shares which are                issued                and outstanding, and Notes which are convertible into 856,439 shares                of                common stock. Mr. Israel A. Englander is the managing member of the                managing partner of Millennium Partners,                L.P. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Based                upon information in the Schedule 13G filed by Bank of America Corporation                on February 8, 2006, which gives the reporting person’s address as 100                North Tryon Street, Floor 25, Charlotte, NC                28255. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Does                not include 200,000 shares acquirable by Mr. Asch under options which                vest                in 3 equal annual consecutive tranches commencing on January 23,                2009, or                shares which Mr. Asch may become entitled to receive in 2008 and                2009                under the terms of the agreement by which the Company acquired the                capital                stock of Twincraft, Inc., from Mr. Asch and the other former holders                of                Twincraft's capital stock. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | Consists                of 12,500 shares acquirable under options awarded to Mr. Brecher.                Does not                include (i) 25,000 shares acquirable under options which vest in                equal annual tranches on May 1, 2008 and 2009, and (ii) 7,500 shares                awarded to Mr. Brecher as a restricted stock award under the 2005                Plan,                which award is not presently vested and which cannot vest prior to                January                1, 2008. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10) | Includes                96,376 options granted to each of Messrs. Ehrlich and Goldstein,                of which                30,000 options granted to each of them are subject to lock-up agreements,                which expire for each, on November 12, 2007 with respect to 5,000                shares,                and on each of November 8, 2007 and 2008 with respect to 12,500                shares. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (11) | Includes                46,600 shares held in trust by Mrs. Burtt R. Ehrlich as Trustee for                David                Ehrlich, as to which Mr. Ehrlich disclaims beneficial                ownership. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (12) | Includes                21,410 shares acquirable upon conversion of Notes held by Mr. Arthur                Goldstein. |
|------|------------------------------------------------------------------------------------------------------------------------|

| (13) | Includes                37,500 shares acquirable upon exercise of options granted to Mr.                Greenspon, of which 25,000 are subject to a lock-up agreement, which                expires with respect to 12,500 shares on each of November 8, 2007                and                2008, and 32,116 Conversion Shares. Does not include (i) 41,903 shares                held by his wife, Ms. Camilla Trinshieri, as to which Mr. Greenspon                disclaims beneficial ownership, (ii) 7,500 shares awarded to Mr.                Greenspon                as a restricted stock award under the 2005 Plan, which award is not                presently vested and which cannot vest prior to January 1,                2008. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (14) | Includes                337,500 shares acquirable upon exercise of options granted to Mr.                Hudkins.                Of the outstanding shares of stock held by Mr. Hudkins, 7,600 shares                are                subject to a lock-up agreement that expires on November 12, 2007.                Additionally, 237,500 shares acquirable under options held by Mr.                Hudkins                are subject to a lock-up agreement which expires with respect to                50,000                shares on November 12, 2007, with respect to 45,833 shares on each                of                December 31, 2007 and 2008, with respect to 45,834 shares on December                31,                2009, with respect to 16,667 shares on each of April 1, 2008 and                2009, and                with respect to 16,666 shares on April 1, 2010. Does not include                275,000                shares awarded to Mr. Hudkins as a restricted stock award under the                2005                Plan, which award is not presently vested and which cannot vest prior                to                January 1, 2008. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (15) | Consists                of 33,334 shares acquirable under an option granted to Ms. Kehoe                under the                2005 Plan. Does not include (i) 66,666 shares acquirable under an                option                which vests as to 33,333 on each of January 24, 2008 and 2009, and                (ii)                75,000 shares awarded to Ms. Kehoe as a restricted stock award under                the                2005 Plan, which award is not presently vested and which cannot vest                prior                to January 1, 2008. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (16) | Consists                of 2,873,169 shares presently issued and outstanding owned of record                or                beneficially by such persons, plus 1,725,331 shares acquirable upon                exercise of stock options and warrants, or conversion of Notes, held                by                such persons. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Equity      Compensation Plan Information**

| *Plan                category*                                                       |   | *Number                of securities to be issued upon exercise of outstanding options,                warrants                and rights* |      | *Weighted-average                exercise price of outstanding options, warrants and                rights* |   | *Number                of securities remaining available for future issuance under equity                compensation plans (excluding securities reflected in column                (a))* |   |
|--------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------|-----------|-------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                 |   | (a)                                                                                                                                        |      | (b)                                                                                                         |   | (                c                )                                                                                                                                                        |   |
| Equity                Compensation Plans approved by Security                holders |   |                                                                                                                                       | 1,459,300 |                                                                                                        | $      | 5.70                                                                                                                                                                                       |   |   | 1,094,000 |   |
| Equity                Compensation Plans not approved Security holders               |   |                                                                                                                                       | 250,000   |                                                                                                        |   | 5.10                                                                                                                                                                                       |   |   | - |   |
| Total                                                                                |   |                                                                                                                                       | 1,709,300 |                                                                                                        | $      | 5.60                                                                                                                                                                                       |   |   | 1,094,000 |   |

----

**Item      13.**
**Certain      Relationships and Related Transactions, and Director      Independence.**

*Consulting      Agreement with Kanders & Company, Inc.*

*4%      Convertible Subordinated Notes.*
***  ***

*5%      Convertible Subordinated Notes.*

----

*Acquisition      of Capital Stock of Twincraft, Inc.*

*Registration      Rights Agreement. *

*Employment      Agreement - Peter A. Asch. *

*Lease      Agreement - Winooski, Vermont. *

----

*Lease      Agreement - Essex, Vermont.*

*Restricted      Stock Awards. *
***,***

----

*Review      of Transactions with Related Persons.*

**Item      14.**
**Principal      Accountant Fees and Services.**

|                              |   | **2006** |    | **2005** |   |
|-----------------------------------|--------|----------|---------|----------|--------|
| Audit                Fees         |   | $        | 394,368 |     | $      | 280,145 |   |
| Audit                Related Fees |   |     | 35,404  |     |   | — |   |
| Tax                Fees           |   |     | 36,800  |     |   | 20,000 |   |
| All                Other Fees     |   |     | — |     |   | — |   |
| Total                             |   | $        | 466,572 |     | $      | 300,145 |   |

*Audit      Fees.*

----

*Audit      Related Fees. *

*Tax      Fees. *

*All      Other Fees. *
** **

*Auditor      Independence.*
** **

*Audit      Committee Pre-Approval Policy and Procedures. *

----

**Item      15.**
**Exhibits      and Financial Statement Schedules.**

| **Exhibit****No.** |   | **Description                of Exhibit**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|--------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                |   | Agreement                and Plan of Merger dated as of May 15, 2002, between Langer, Inc.,                a New                York corporation, and Langer, Inc., a Delaware corporation (the surviving                corporation), incorporated herein by reference to Appendix A of our                Definitive Proxy Statement for the Annual Meeting of Stockholders                held on                June 27, 2002, filed with the Securities and Exchange Commission                on May                31, 2002. |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 3.2                |   | Certificate                of Incorporation, incorporated herein by reference to Appendix B                of our                Definitive Proxy Statement for the Annual Meeting of Stockholders                held on                June 27, 2002, filed with the Securities and Exchange Commission                on May                31, 2002.                                                                                                                                                                            |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 3.3                |   | By-laws,                incorporated herein by reference to Appendix C of our Definitive                Proxy                Statement for the Annual Meeting of Stockholders held on June 27,                2002,                filed with the Securities and Exchange Commission on May 31,                2002.                                                                                                                                                                                                                |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 4.1                |   | Specimen                of Common Stock Certificate, incorporated herein by reference to                our                Registration Statement of Form S-1 (File No. 2- 87183).                                                                                                                                                                                                                                                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.1               |   | Employment                Agreement between Langer, Inc. and Andrew H. Meyers, dated as of                February                13, 2001, incorporated herein by reference to, Exhibit 10.6 of our                Annual                Report on Form 10-K filed on May 29, 2001 (File No.                000-12991).+                                                                                                                                                                                                           |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.2               |   | Employment                Agreement between Langer, Inc. and Steven Goldstein, dated as of                November                15, 2004.†+                                                                                                                                                                                                                                                                                                                                                                                 |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.3               |   | Consulting                Agreement between Langer, Inc. and Kanders & Company, Inc., dated                November 12, 2004.†+                                                                                                                                                                                                                                                                                                                                                                                           |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.4               |   | Option                Agreement between Langer, Inc. and Kanders & Company, Inc., dated                February 13, 2001, incorporated herein by reference to Exhibit (d)(1)(G)                to the Schedule TO (File Number 005-36032).+                                                                                                                                                                                                                                                                                     |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.5               |   | Registration                Rights Agreement between Langer, Inc. and Kanders & Company, Inc.,                dated February 13, 2001, incorporated herein by reference to Exhibit                (d)(1)(I) to the Schedule TO (File Number 005-36032).                                                                                                                                                                                                                                                                         |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.6               |   | Indemnification                Agreement between Langer, Inc. and Kanders & Company, Inc., dated                February 13, 2001, incorporated herein by reference to Exhibit (d)(1)(J)                to the Schedule TO (File Number 005-36032).                                                                                                                                                                                                                                                                             |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.7               |   | The                Company’s 2001 Stock Incentive Plan incorporated herein by reference to                Exhibit 10.18 of our Annual Report on Form 10-K for the fiscal year                ended                December 31, 2001.+                                                                                                                                                                                                                                                                                         |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.8               |   | Langer                Biomechanics Group Retirement Plan, restated as of July 20, 1979                incorporated by reference to our Registration Statement of Form S-1                (File                No. 2-87183).                                                                                                                                                                                                                                                                                                         |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.9               |   | Agreement,                dated March 26, 1992, and effective as of March 1, 1992, relating                to our                401(k) Tax Deferred Savings Plan incorporated by reference to our                Form                10-K for the fiscal year ended February 29, 1992.                                                                                                                                                                                                                                             |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.10              |   | Form                of Indemnification Agreement for Langer, Inc.’s executive officers and                directors, incorporated by reference to Exhibit 10.23 of our Annual                Report                on Form 10-K for the fiscal year ended February 28,                2001.                                                                                                                                                                                                                                   |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.11              |   | Copy                of Lease related to Langer, Inc.’s Deer Park, NY facilities incorporated                by reference to Exhibit 10(f) of our Annual Report on Form 10-K for                the                fiscal year ended February 28, 1993.                                                                                                                                                                                                                                                                        |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.12              |   | Copy                of Amendment to Lease of Langer, Inc.’s Deer Park, NY facility dated                February 19, 1999.††                                                                                                                                                                                                                                                                                                                                                                                      |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.13              |   | Asset                Purchase Agreement, dated May 6, 2002, by and among Langer, Inc.,                GoodFoot                Acquisition Co., Benefoot, Inc., Benefoot Professional Products,                Inc.,                Jason Kraus, and Paul Langer, incorporated herein by reference to                Exhibit                2.1 of our Current Report on Form 8-K filed with the Securities and                Exchange Commission on May 13, 2002.                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.14              |   | Registration                Rights Agreement, dated May 6, 2002, among Langer, Inc., Benefoot,                Inc.,                Benefoot Professional Products, Inc., and Dr. Sheldon Langer,                incorporated herein by reference to Exhibit 10.1 of our Current Report                on                Form 8-K, filed with the Securities and Exchange Commission on May                13,                2002.                                                                                             |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.15              |   | Promissory                Note, dated May 6, 2002, made by Langer, Inc. in favor of Benefoot,                Inc.,                incorporated herein by reference to Exhibit 10.2 of our Current Report                on                Form 8-K, filed with the Securities and Exchange Commission on May                13,                2002.                                                                                                                                                                                |

----

| **Exhibit****No.** |   | **Description                of Exhibit**                                                                                                                                                                                                                                                                                                                                                                                                                            |
|--------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.16              |   | Promissory                Note, dated May 6, 2002, made by Langer, Inc. in favor of Benefoot                Professional Products, Inc., incorporated herein by reference to                Exhibit                10.3 of our Current Report on Form 8-K, filed with the Securities                and                Exchange Commission on May 13, 2002.                                                                                                          |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.17              |   | Stock                Purchase Agreement, dated January 13, 2003, by and among Langer,                Inc.,                Langer Canada Inc., Raynald Henry, Micheline Gadoury, 9117-3419 Quebec                Inc., Bi-Op Laboratories Inc., incorporated herein by reference to                Exhibit                2.1 of our Current Report on Form 8- K filed with the Securities                and                Exchange Commission on January 13, 2003. |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.18              |   | Employment                Agreement between Langer, Inc. and Joseph Ciavarella dated as of                February                16, 2004, incorporated herein by reference to Exhibit 10.33 of our                Annual                Report on Form 10-K for the year ended December 31,                2003.+                                                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.19              |   | Option                Agreement between Langer, Inc. and Joseph P. Ciavarella dated as                of March                24, 2004, incorporated herein by reference to Exhibit 10.34 of our                Annual                Report on Form 10-K for the year ended December 31,                2003.+                                                                                                                                                      |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.20              |   | Stock                Purchase Agreement, dated as of September 22, 2004, by and among                Langer,                Inc., LRC North America, Inc., SSL Holdings, Inc., and Silipos, Inc.,                incorporated herein by reference to Exhibit 2.1 of our Current Report                on                Form 8-K filed with the Securities and Exchange Commission on October                6,                2004.                                 |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.21              |   | Stock                Pledge and Agency Agreement, dated September 30, 2004, by and among                Langer, Inc., SSL Holdings, Inc., and Pepper Hamilton LLP., incorporated                herein by reference to Exhibit 4.4 of our Current Report on Form                8-K filed                with the Securities and Exchange Commission on October 6,                2004.                                                                              |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.22              |   | $7,500,000                Secured Promissory Note due March 31, 2006, incorporated herein by                reference to Exhibit 4.5 of our Current Report on Form 8-K filed                with the                Securities and Exchange Commission on October 6, 2004.                                                                                                                                                                                           |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.24              |   | $3,000,000                Promissory Note due December 31, 2009, incorporated herein by reference                to                Exhibit 4.6 of our Current Report on Form 8-K filed with the Securities                and Exchange Commission on October 6, 2004.                                                                                                                                                                                                |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.25              |   | Note                and Warrant Purchase Agreement, dated September 30, 2004, by and                among                Langer, Inc., and the investors named therein, incorporated herein                by                reference to Exhibit 4.1 of our Current Report on Form 8-K filed                with the                Securities and Exchange Commission on October 6, 2004.                                                                          |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.26              |   | Form                of 7% Senior Subordinated Note due September 30, 2007, incorporated                herein                by reference to Exhibit 4.2 of our Current Report on Form 8-K filed                with                the Securities and Exchange Commission on October 6,                2004.                                                                                                                                                        |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.27              |   | Form                of Warrant to purchase shares of the common stock of Langer, Inc.,                incorporated herein by reference to Exhibit 4.3 of our Current Report                on                Form 8-K filed with the Securities and Exchange Commission on October                6,                2004.                                                                                                                                            |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.28              |   | Employment                Agreement between Langer, Inc. and W. Gray Hudkins, dated as of November                15, 2004.†+                                                                                                                                                                                                                                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.29              |   | Amendments                dated as of November 12, 2004, October 28, 2004, August 31, 2004,                May 28,                2004, March 30, 2004, January 30, 2004 and December 1, 2003, to Employment                Agreement dated as of February 13, 2001, between us and Andrew H.                Meyers.†+                                                                                                                                         |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.30              |   | Stock                Option Agreement between Langer, Inc. and W. Gray Hudkins, dated                November                12, 2004.†+                                                                                                                                                                                                                                                                                                                       |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.31              |   | Stock                Option Agreement between Langer, Inc. and Steven Goldstein, dated                November                12, 2004.†+                                                                                                                                                                                                                                                                                                                      |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.32              |   | Restricted                Stock Agreement between Langer, Inc. and W. Gray Hudkins, dated November                12, 2004.†+                                                                                                                                                                                                                                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.32              |   | Supply                Agreement, dated as of August 20, 1999, by and between Silipos, Inc.,                and                Poly-Gel, L.L.C. incorporated by reference to Exhibit 10.1 to our                Quarterly Report on Form 10-Q for the nine months ended September                30,                2004.                                                                                                                                             |

----

| **Exhibit****No.** |   | **Description                of Exhibit**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|--------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.33              |   | Form                of 4% Convertible Subordinated Note due August 31, 2006, incorporated                by                reference to Exhibit 99.3 of our Current Report on Form 8-K Filed                with the                Securities and Exchange Commission on November 13,                2001.                                                                                                                                                                                                                                      |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.34              |   | Letter                Agreement dated October 31, 2001, between Langer Partners, LLC and                Oracle                Management.†                                                                                                                                                                                                                                                                                                                                                                                                 |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.35              |   | Stock                Option Agreement between Langer, Inc. and Kanders & Company, Inc.                dated November 12, 2004.†                                                                                                                                                                                                                                                                                                                                                                                                        |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.36              |   | Patent                License Agreement, including amendment no. 1 thereto, between Applied                Elastomerics, Inc. and SSL Americas, Inc., dated effective November                30,                2001.                                                                                                                                                                                                                                                                                                                           |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.37              |   | Assignment                and Assumption Agreement, dated as of September 30, 2004, by and                between                SSL Americas, Inc. and Silipos, Inc.                                                                                                                                                                                                                                                                                                                                                                            |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.38              |   | License                Agreement, dated as of January 1, 1997, by and between Silipos, Inc.                and                Gerald P. Zook.                                                                                                                                                                                                                                                                                                                                                                                                    |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.39              |   | Copy                of Lease between 366 Madison Inc. and Silipos, Inc., dated April,                1995;                Lease Modification and Extension Agreement, dated November 1, 1995;                and                Second Lease Modification and Extension Agreement, dated December                16,                1997.                                                                                                                                                                                                        |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.40              |   | Copy                of Sublease between Calamar Enterprises, Inc. and Silipos, Inc.,                dated May                21, 1998; First Amendment to Sublease between Calamar Enterprises,                Inc.                and Silipos, Inc., dated July 15, 1998; and Second Amendment to Sublease                between Calamar Enterprises, Inc. and Silipos, Inc., dated March                1,                1999.                                                                                                               |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.41              |   | Lease                dated December 19, 2005, between the Company (as tenant) and 41 Madison,                L.P., of office space at 41 Madison Avenue, New York, N.Y., incorporated                herein by reference to the Exhibit 10.1 of the Company’s Current Report on                Form 8-K filed December 22, 2005.                                                                                                                                                                                                           |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.42              |   | Form                of Amendment to Stock Option Agreement, incorporated herein by reference                to the Exhibit 10.1 of the Company’s Current Report on Form 8-K filed                December 27, 2005.                                                                                                                                                                                                                                                                                                                        |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.43              |   | Form                of Amendment to Restricted Stock Award Agreement, incorporated herein                by                reference to the Exhibit 10.2 of the Company’s Current Report on Form 8-K                filed December 27, 2005.                                                                                                                                                                                                                                                                                               |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.44              |   | Employment                Agreement dates as of September 18, 2006, between the Company and                Sara                Cormack, incorporated herein by reference to the Exhibit 10.2 of                the                Company’s Current Report on Form 8-K filed September 18,                2006.+                                                                                                                                                                                                                           |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.45              |   | Form                of Note Purchase Agreement dated as of December 7, 2006, among the                Company                and the purchasers of the Company’s 5% Convertible Subordinated Notes Due                December 7, 2011, including letter amendment dated as of December                7, 2006,                without exhibits, incorporated herein by reference to the Exhibit                10.1 of                the Company’s Current Report on Form 8-K filed December 14,                2006.              |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.46              |   | Form                of the Company’s 5% Convertible Subordinated Note Due December 7, 2011,                incorporated herein by reference to the Exhibit 10.2 of the Company’s                Current Report on Form 8-K filed December 14, 2006.                                                                                                                                                                                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.47              |   | Registration                Rights Agreement dated as of January 8, 2007, by and between Langer,                Inc.,                and Regal Medical Supply, LLC, incorporated herein by reference to                the                Exhibit 10.1 of the Company’s Current Report on Form 8-K filed January 12,                2007.                                                                                                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.48              |   | Asset                Purchase Agreement dated as December 15, 2006, by and among Langer,                Inc.,                Regal Acquisition Co., Regal Medical Supply, LLC, John Eric Shero,                William                Joseph Warning, John P Kenney, Richard Alan Nace, Linda Ann Lee,                Carl                David Ray, and Roy Kelley, incorporated herein by reference to the                Exhibit                10.2 of the Company’s Current Report on Form 8-K filed January 12,                2007. |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10.49              |   | Registration                Rights Agreement dated as of January 23, 2007, by and between the                Company,                Peter A. Asch, Richard D. Asch, A. Lawrence Litke, and Joseph M.                Candido,                incorporated herein by reference to the Exhibit 10.1 of the Company’s                Current Report on Form 8-K filed January 29,                2007.                                                                                                                                        |

----

| **Exhibit****No.** |   | **Description                of Exhibit**                                                                                                                                                                                                                                                                                                                                                            |
|--------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.50              |   | Employment                Agreement dated January 23, 2007, between Twincraft, Inc. and Peter                A.                Asch, incorporated herein by reference to the Exhibit 10.2 of the                Company’s Current Report on Form 8-K filed January 29,                2007.+                                                                                                   |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.51              |   | Employment                Agreement dated January 23, 2007, between Twincraft, Inc. and A.                Lawrence                Litke, incorporated herein by reference to the Exhibit 10.3 of the                Company’s Current Report on Form 8-K filed January 29,                2007.+                                                                                               |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.52              |   | Employment                Agreement dated January 23, 2007, between Twincraft, Inc. and Richard.                Asch, incorporated herein by reference to the Exhibit 10.4 of the                Company’s Current Report on Form 8-K filed January 29,                2007.+                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.53              |   | Consulting                Agreement dated January 23, 2007, between Twincraft, Inc. and Fifth                Element LLC, incorporated herein by reference to the Exhibit 10.5                of the                Company’s Current Report on Form 8-K filed January 29,                2007.+                                                                                               |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.54              |   | Lease                Agreement dated January 23, 2007, between Twincraft, Inc. and Asch                Partnership, incorporated herein by reference to the Exhibit 10.6                of the                Company’s Current Report on Form 8-K filed January 29,                2007.                                                                                                      |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.55              |   | Lease                dated October 1, 2003 and as amended January 23, 2006, between Twincraft,                Inc. and Asch Enterprises, LLC, incorporated herein by reference                to the                Exhibit 10.7 of the Company’s Current Report on Form 8-K filed January 29,                2007.                                                                            |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.56              |   | Stock                Purchase Agreement dated as of November 14, 2006, by and among Langer,                Inc., Peter A. Asch, Richard D. Asch, A. Lawrence Litke, and Joseph                M.                Candido, incorporated herein by reference to the Exhibit 10.8 of                the                Company’s Current Report on Form 8-K filed January 29,                2007. |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.57              |   | Employment                Agreement dated as of January 16, 2006, between the Company and Kathryn                P.                Kehoe.+                                                                                                                                                                                                                                                           |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 21.1               |   | Subsidiaries                of the Registrant.†††                                                                                                                                                                                                                                                                                                                                  |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 23.1               |   | Consent                of BDO Seidman, LLP.†††                                                                                                                                                                                                                                                                                                                                     |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 23.2               |   | Consent                of Deloitte & Touche LLP.†††                                                                                                                                                                                                                                                                                                                            |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 31.1               |   | Rule                13a-14(a)/15d-14(a) Certification by Principal Executive and Financial                Officer.                                                                                                                                                                                                                                                                                   |
|               |   |                                                                                                                                                                                                                                                                                                                                                                                                 |
| 32.1               |   | Section                1350 Certification by Principal Executive and Financial                Officer.                                                                                                                                                                                                                                                                                               |

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| † | Incorporated                by reference to our Registration Statement on Form S-1 (File No.                333-120718) filed with the Securities and Exchange Commission on                November                23, 2004. |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| †† | Incorporated                by reference to Amendment No. 2 of our Registration Statement on                Form S-1                (File No. 333-120718), filed with the Securities and Exchange Commission                on February 11, 2005. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ††† | Incorporated                by reference to our Annual Report on Form 10-K for the year ended                December                31, 2006, filed with the Securities and Exchange Commission on April                2,                2007. |
|-----------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| + | This                exhibit represents a management contract or compensation                plan. |
|---|---------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                |                                                                                                           |                               |
|-------------------------------------|----------------------------------------------------------------------------------------------------------------|------------------------------------|
|                                | LANGER,                INC.                                                                                    |
|                           |                                                                                                      |                          |
|                                     | By:                                                                                                  | /s/                W. GRAY HUDKINS |
|                                | W.                Gray Hudkins                                                                                 |
| Date:                April 30, 2007 | President                and Chief Executive Officer(Principal                Executive and Financial Officer) |

|                                                                     |       |                |                                                                                                |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------|--------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Date:                April 30, 2007                                                                                                                                                                                                                                                                                                                                                                                |                           | By:                                                                             | /s/                WARREN B. KANDERS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Warren                B. Kanders                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Director                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Date:                April 30, 2007                                                                                                                                                                                                                                                                                                                                                                                |                           | By:                                                                             | /s/                PETER A. ASCH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Peter                Asch                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Director                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Date:                April 30, 2007                                                                                                                                                                                                                                                                                                                                                                                |                           | By:                                                                             | /s/                STEPHEN M. BRECHER                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Stephen                M. Brecher                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Director                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Date:                April 30, 2007                                                                                                                                                                                                                                                                                                                                                                                |                           | By:                                                                             | /s/                BURTT R. EHRLICH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Burtt                R. Ehrlich                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Director                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Date:                April 30, 2007                                                                                                                                                                                                                                                                                                                                                                                |                           | By:                                                                             | /s/                ARTHUR GOLDSTEIN                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Arthur                Goldstein                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Director                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Date:                April 30, 2007                                                                                                                                                                                                                                                                                                                                                                                |                           | By:                                                                             | /s/                STUART  P. GREENSPON                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Stuart                P. Greenspon                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Director                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Date:                April 30, 2007                                                                                                                                                                                                                                                                                                                                                                                |                           | By:                                                                        | /s/                W. GRAY HUDKINS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | W.                Gray Hudkins                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                               |                           |                                                                                 | Director                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |

----

**Exhibit      Index**

| **Exhibit                No.** |   | **Description                of Exhibit**                                                                                                 |
|--------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                      |
| 10.57                          |   | Employment                Agreement dated as of January 16, 2006, between the Company and Kathryn                P.                Kehoe. |
| 31.1                           |   | Rule                13a-14(a)/15d-14(a) Certification by Principal Executive and Financial                Officer.                        |
| 32.1                           |   | Section                1350 Certification by Principal Executive and Financial                Officer.                                    |

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