Emanuel Lehman (born Mendel Lehmann; February 15, 1827 – January 10, 1907) was a German born, American banker.
The younger brother of Henry Lehman, he was a co-founder of Lehman Brothers.When the newly formed Mutual Alliance Trust Company opened for business in New York on the Tuesday after June 29, 1902, there were 13 directors, including Lehman, William Rockefeller, and Cornelius Vanderbilt.