A good strategy for Emerald is to not overload your party with materia. The damage inflicted by Emerald's Air Taur Stomp (Whatever its called) attack is determined by the number of materia on your characters (i.e. 9+ Materia = 9999 Damage). Use the Mime and KOTR combo well, and just heal when neccessary. Final Attack + Phoenix is helpful as well, and sometimes the damage done by Phoenix in the process can help against the four "jewels" on Emerald.
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