We investigate a class of isolated hypersurface singularities, the so-called purely elliptic singularities, of complex algebraic
varieties of dimension greater than or equal to two. We show that, for hypersurface purely elliptic singularities defined by nondegenerate polynomials, Calabi-Yau varieties arising among the irreducible components of the essential divisors are concretely associated with the defining equations of these singularities, and that the birational class of the Calabi-Yau varieties does not depend on the irreducible components.