UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   Form 10-QSB

--------------------------------------------------------------------------------

(Mark one)

   X     Quarterly  Report Under Section 13 or 15(d) of The Securities  Exchange
-------  Act of 1934


              For the quarterly period ended December 31, 2005

         Transition Report Under Section 13 or 15(d) of The Securities  Exchange
-------  Act of 1934


              For the transition period from ______________ to _____________

--------------------------------------------------------------------------------

                         Commission File Number: 0-28683
                                                 -------

                          Senior Optician Service, Inc.
        (Exact name of small business issuer as specified in its charter)

         Minnesota                                              41-1594595
------------------------                                ------------------------
(State of incorporation)                                (IRS Employer ID Number)

                    6601 Lyndale Avenue, Richfield, MN 55423
                    ----------------------------------------
                    (Address of principal executive offices)

                                 (612) 866-6767
                                 --------------
                           (Issuer's telephone number)

--------------------------------------------------------------------------------

Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports),  and (2) has been
subject to such filing requirements for the past 90 days. YES X  NO
                                                             ---   ---

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act): YES X  NO
                                    ---   ---

State the number of shares outstanding of each of the issuer's classes of common
equity as of the latest practicable date: February 20, 2006: 5,854,000
                                          ----------------------------

Transitional Small Business Disclosure Format (check one): YES    NO X
                                                              ---   ---



<PAGE>

                          Senior Optician Service, Inc.

               Form 10-QSB for the Quarter ended December 31, 2005

                                Table of Contents


                                                                            Page
                                                                            ----
Part I - Financial Information

  Item 1   Financial Statements                                                3

  Item 2   Management's Discussion and Analysis or Plan of Operation          11

  Item 3   Controls and Procedures                                            12

Part II - Other Information

  Item 1   Legal Proceedings                                                  13

  Item 2   Recent Sales of Unregistered Securities and Use of Proceeds        13

  Item 3   Defaults Upon Senior Securities                                    13

  Item 4   Submission of Matters to a Vote of Security Holders                13

  Item 5   Other Information                                                  13

  Item 6   Exhibits                                                           13


Signatures                                                                    13












                                                                               2

<PAGE>
<TABLE>
<CAPTION>

Item 1
Part 1 - Financial Statements

                          Senior Optician Service, Inc.
                                 Balance Sheets
                           December 31, 2005 and 2004

                                   (Unaudited)

                                                             December 31,    December 31,
                                                                 2005            2004
                                                             ------------    ------------
<S>                                                          <C>             <C>
                                     ASSETS
                                     ------
Current Assets
   Cash on hand and in bank                                  $       --      $       --
                                                             ------------    ------------

Total Assets                                                 $       --      $       --
                                                             ============    ============


                      LIABILITIES AND SHAREHOLDERS' EQUITY
                      ------------------------------------

Current Liabilities
   Accounts payable - trade                                  $     63,741    $     47,536
                                                             ------------    ------------


Commitments and Contingencies


Shareholders' Equity
   Common stock - $0.001 par value
     100,000,000 shares authorized
     5,854,000 shares issued and outstanding, respectively          5,854           5,854
   Additional paid-in capital                                     373,102         373,102
   Accumulated deficit                                           (442,697)       (426,492)
                                                             ------------    ------------

     Total Shareholders' Equity                                   (63,741)        (47,536)
                                                             ------------    ------------

Total Liabilities and Shareholders' Equity                   $       --      $       --
                                                             ============    ============
</TABLE>




















   The financial information presented herein has been prepared by management
           without audit by independent certified public accountants.
   The accompanying notes are an integral part of these financial statements.
                                                                               3

<PAGE>
<TABLE>
<CAPTION>

                          Senior Optician Service, Inc.
                 Statements of Operations and Comprehensive Loss
             Nine and Three months ended December 31, 2005 and 2004

                                   (Unaudited)

                                      Nine months      Nine months    Three months    Three months
                                         ended           ended           ended           ended
                                      December 31,    December 31,    December 31,    December 31,
                                          2005            2004            2005            2004
                                      ------------    ------------    ------------    ------------
<S>                                   <C>             <C>             <C>             <C>

Revenues                              $       --      $       --      $       --      $       --
                                      ------------    ------------    ------------    ------------

Expenses
   Consulting and professional fees         10,545          17,462           3,300           3,813
   General and administrative                1,652           1,837             922             450
   Depreciation and amortization              --              --              --              --
                                      ------------    ------------    ------------    ------------

     Total expenses                         12,197          19,299           4,222           4,263
                                      ------------    ------------    ------------    ------------

Loss from operations                       (12,197)        (19,299)         (4,222)         (4,263)

Provision for income taxes                    --              --              --              --
                                      ------------    ------------    ------------    ------------

Net Loss                                   (12,197)        (19,299)         (4,222)         (4,263)

Other comprehensive income                    --              --              --              --
                                      ------------    ------------    ------------    ------------

Comprehensive Loss                    $    (12,197)   $    (19,299)   $     (4,222)   $     (4,263)
                                      ============    ============    ============    ============

Loss per weighted-average share of
   common stock outstanding,
   computed on Net Loss - basic
   and fully diluted                           nil             nil             nil             nil
                                      ============    ============    ============    ============

Weighted-average number of shares
   of common stock outstanding           5,854,000       5,854,000       5,854,000       5,854,000
                                      ============    ============    ============    ============
</TABLE>




















   The financial information presented herein has been prepared by management
           without audit by independent certified public accountants.
   The accompanying notes are an integral part of these financial statements.
                                                                               4

<PAGE>
<TABLE>
<CAPTION>

                          Senior Optician Service, Inc.
                            Statements of Cash Flows
                  Nine months ended December 31, 2005 and 2004

                                   (Unaudited)

                                                              Nine months    Nine months
                                                                ended          ended
                                                             December 31,   December 31,
                                                                 2005           2004
                                                             ------------   ------------
<S>                                                          <C>            <C>
Cash Flows from Operating Activities
   Net Loss                                                  $    (12,197)  $    (19,299)
   Adjustments to reconcile net income to net cash
     provided by operating activities
       Depreciation and amortization                                 --             --
       Increase in Accounts payable - Trade                        12,197         19,299
                                                             ------------   ------------

Net cash provided by (used in) operating activities                  --             --
                                                             ------------   ------------

Cash Flows from Investing Activities                                 --             --
                                                             ------------   ------------


Cash Flows from Financing Activities                                 --             --
                                                             ------------   ------------


Increase (Decrease) in Cash and Cash Equivalents                     --             --

Cash and cash equivalents at beginning of period                     --             --
                                                             ------------   ------------

Cash and cash equivalents at end of period                   $       --     $       --
                                                             ============   ============


Supplemental Disclosures of Interest and Income Taxes Paid
   Interest paid during the period                           $       --     $       --
                                                             ============   ============
   Income taxes paid (refunded)                              $       --     $       --
                                                             ============   ============
</TABLE>





















   The financial information presented herein has been prepared by management
           without audit by independent certified public accountants.
   The accompanying notes are an integral part of these financial statements.
                                                                               5

<PAGE>

                          Senior Optician Service, Inc.

                          Notes to Financial Statements


NOTE A - Organization and Description of Business

Senior Optician Services, Inc. (Company) was initially incorporated on April 20,
1966 under the laws of the State of Minnesota  as Polar Homes,  Inc. The Company
changed its  corporate  name to Polar  Campers,  Inc.  in 1968.  The Company was
originally  formed to "build,  manufacture,  sell, lease, own, buy and otherwise
deal with in mobile homes, campers,  trailers and any other equipment which from
time to time be decided upon; to own and otherwise deal with in real estate, and
to do all things  necessary and proper to accomplish said purposes." The Company
ceased  all  business  operations  during  1973 and  disposed  of all assets and
liabilities. The Company has been dormant since that time.

In August 1991, in anticipation of a business  combination  with another entity,
the Company  changed its  corporate  name to Access  Plus,  Inc.  This  business
combination  was  unsuccessful  and was abandoned in January 1992 due to lack of
regulatory  approval.  Concurrent with the abandonment of that proposed business
combination,  the Company changed its corporate name to Environmental Protection
Corporation.

On August 15, 2000, the Company  changed its corporate  name to Senior  Optician
Service,  Inc. Senior  Optician  Service,  Inc.  intended to enter the specialty
eyewear  products  business and to focus its efforts on specialty  eyewear sales
and services  for senior  citizens  who are either home or facility  bound.  The
Company anticipated that its services would initially be offered out of a retail
optician center in Richfield,  Minnesota.  These services were to be principally
marketed to individuals in homebound  residential  situations,  assisted  living
facilities and temporary and permanent residence facilities for senior citizens.
The Company's business plan anticipated using an interactive  website server for
use at various nurses stations at assisted living facilities and other temporary
and permanent  residence  facilities for senior  citizens.  Effective  March 31,
2003,  this business plan was suspended by  management.  As of the date of these
financial statements and subsequent thereto, management continues to formulate a
new business plan whereby the Company can establish meaningful operations.

Pursuant to a Board of Directors  resolution  during the quarter  ended June 30,
2003,  management  intends to change the Company's  domicile  from  Minnesota to
Nevada in a future period.  As of December 31, 2005 and subsequent  thereto,  no
action has been taken with regard to the domicile change.


NOTE B - Preparation of Financial Statements

The  Company  follows  the  accrual  basis  of  accounting  in  accordance  with
accounting principles generally accepted in the United States of America and has
adopted a year-end of March 31.

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States of America requires  management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities  and disclosure of contingent  assets and liabilities at the date of
the  financial  statements  and the  reported  amounts of revenues  and expenses
during the reporting period. Actual results could differ from those estimates.

Management further acknowledges that it is solely responsible for adopting sound
accounting  practices,   establishing  and  maintaining  a  system  of  internal
accounting  control and preventing and detecting  fraud. The Company's system of
internal  accounting  control is designed to assure,  among other items, that 1)
recorded  transactions  are valid; 2) valid  transactions  are recorded;  and 3)
transactions  are  recorded in the proper  period in a timely  manner to produce
financial  statements which present fairly the financial  condition,  results of
operations  and cash  flows of the  Company  for the  respective  periods  being
presented.


                                                                               6

<PAGE>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE B - Preparation of Financial Statements - Continued

During interim periods, the Company follows the accounting policies set forth in
its annual  audited  financial  statements  filed with the U. S.  Securities and
Exchange Commission on its Annual Report on Form 10-KSB for the year ended March
31, 2005. The information  presented within these interim  financial  statements
may not  include  all  disclosures  required by  generally  accepted  accounting
principles and the users of financial  information  provided for interim periods
should refer to the annual  financial  information  and footnotes when reviewing
the interim financial results presented herein.

In the opinion of management,  the accompanying  interim  financial  statements,
prepared in  accordance  with the U. S.  Securities  and  Exchange  Commission's
instructions   for  Form  10-QSB,   are   unaudited  and  contain  all  material
adjustments,  consisting  only of  normal  recurring  adjustments  necessary  to
present fairly the financial condition,  results of operations and cash flows of
the Company for the respective  interim  periods  presented.  The current period
results of operations are not necessarily indicative of results which ultimately
will be reported for the full fiscal year ending March 31, 2006.


NOTE C - Going Concern Uncertainty

The Company has had no significant operations,  assets or liabilities since 1973
and,  accordingly,  is fully dependent either future sales of securities or upon
its current management and/or advances or loans from significant stockholders or
corporate  officers  to  provide  sufficient  working  capital to  preserve  the
integrity of the corporate entity.  Because of these factors,  our auditors have
issued an audit  opinion for the Company which  includes a statement  describing
our going concern  status.  This means,  in our auditor's  opinion,  substantial
doubt about our ability to  continue  as a going  concern  exists at the date of
their opinion.

The  Company's  continued  existence is  dependent  upon its ability to generate
sufficient cash flows from operations to support its daily operations as well as
provide sufficient resources to retire existing liabilities and obligations on a
timely basis.

The Company  anticipates  offering future sales of equity  securities.  However,
there is no assurance that the Company will be able to obtain additional funding
through the sales of additional  equity  securities  or, that such  funding,  if
available, will be obtained on terms favorable to or affordable by the Company.

If no additional  operating  capital is received  during the next twelve months,
the  Company  will be  forced  to rely on  existing  cash in the  bank  and upon
additional  funds  loaned  by  management  and/or  significant  stockholders  to
preserve the integrity of the corporate  entity at this time. In the event,  the
Company  is  unable to  acquire  advances  from  management  and/or  significant
stockholders, the Company's ongoing operations would be negatively impacted.

It  is  the  intent  of  management  and  significant  stockholders  to  provide
sufficient  working  capital  necessary to support and preserve the integrity of
the corporate entity.  However, no formal commitments or arrangements to advance
or loan funds to the Company or repay any such advances or loans exist. There is
no legal obligation for either management or significant stockholders to provide
additional future funding.

In such a restricted cash flow scenario, the Company would be unable to complete
our  business  plan  steps,  and  would,  instead,   delay  all  cash  intensive
activities.  Without  necessary cash flow, the Company may become dormant during
the next twelve months, or until such time as necessary funds could be raised in
the equity securities market.


                                                                               7

<PAGE>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE C - Going Concern Uncertainty - Continued

While the Company is of the opinion that good faith  estimates of the  Company's
ability to secure additional  capital in the future to reach our goals have been
made, there is no guarantee that the Company will receive  sufficient funding to
sustain operations or implement any future business plan steps.


NOTE D - Summary of Significant Accounting Policies

1.   Cash and cash equivalents
     -------------------------

     For  Statement of Cash Flows  purposes,  the Company  considers all cash on
     hand  and  in  banks,  certificates  of  deposit  and  other  highly-liquid
     investments with maturities of three months or less, when purchased,  to be
     cash and cash equivalents.

2.   Income taxes
     ------------

     The Company uses the asset and liability  method of  accounting  for income
     taxes. At December 31, 2005 and 2004, respectively,  the deferred tax asset
     and deferred  tax  liability  accounts,  as recorded  when  material to the
     financial  statements,  are entirely  the result of temporary  differences.
     Temporary  differences  represent  differences in the recognition of assets
     and  liabilities  for  tax  and  financial  reporting  purposes,  primarily
     accumulated depreciation and amortization, allowance for doubtful accounts,
     organizational and start-up costs and vacation accruals.

     As of December 31, 2005 and 2004,  the  deferred  tax asset  related to the
     Company's net operating loss  carryforward  is fully  reserved.  Due to the
     provisions  of Internal  Revenue  Code Section 338, the Company may have no
     net operating loss carryforwards available to offset financial statement or
     tax  return  taxable  income in future  periods  as a result of a change in
     control   involving  50  percentage  points  or  more  of  the  issued  and
     outstanding  securities  of the Company  held by owners 5.0% or more of the
     Company.

3.   Loss per share
     --------------

     Basic  earnings  (loss) per share is computed  by  dividing  the net income
     (loss) available to common shareholders by the  weighted-average  number of
     common shares  outstanding  during the respective  period  presented in our
     accompanying financial statements.

     Fully diluted earnings (loss) per share is computed similar to basic income
     (loss) per share  except that the  denominator  is increased to include the
     number of common  stock  equivalents  (primarily  outstanding  options  and
     warrants).

     Common  stock  equivalents  represent  the  dilutive  effect of the assumed
     exercise of the outstanding stock options and warrants,  using the treasury
     stock method, at either the beginning of the respective period presented or
     the date of  issuance,  whichever  is later,  and only if the common  stock
     equivalents  are  considered  dilutive  based upon the Company's net income
     (loss) position at the calculation date.

     As of December 31, 2005 and 2004, the Company has no issued and outstanding
     securities,  options or warrants that would be deemed potentially  dilutive
     in the current and future periods.



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                                                                               8

<PAGE>
<TABLE>
<CAPTION>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE E - Fair Value of Financial Instruments

The carrying amount of cash,  accounts  receivable,  accounts  payable and notes
payable, as applicable,  approximates fair value due to the short term nature of
these items  and/or the current  interest  rates  payable in relation to current
market conditions.

Interest  rate risk is the risk  that the  Company's  earnings  are  subject  to
fluctuations  in interest  rates on either  investments  or on debt and is fully
dependent  upon  the  volatility  of  these  rates.  The  Company  does  not use
derivative instruments to moderate its exposure to interest rate risk, if any.

Financial  risk  is  the  risk  that  the  Company's  earnings  are  subject  to
fluctuations in interest rates or foreign exchange rates and are fully dependent
upon the  volatility  of  these  rates.  The  Company  does  not use  derivative
instruments to moderate its exposure to financial risk, if any.


NOTE F - Income Taxes

The  components  of income  tax  (benefit)  expense  for each of the nine  month
periods ended December 31, 2005 and 2004, respectively, are as follows:

                                                      Nine months    Nine months
                                                        ended          ended
                                                     December 31,   December 31,
                                                         2005           2004
                                                     ------------   ------------
     Federal:
       Current                                       $       --     $       --
       Deferred                                              --             --
                                                     ------------   ------------
                                                             --             --
                                                     ------------   ------------
     State:
       Current                                               --             --
       Deferred                                              --             --
                                                     ------------   ------------
                                                             --             --
                                                     ------------   ------------

       Total                                         $       --     $       --
                                                     ============   ============

As of December 31, 2005,  the Company has a net operating loss  carryforward  of
approximately  $85,000  to offset  future  taxable  income.  Subject  to current
regulations,  this  carryforward  will  begin to expire in 2021.  The amount and
availability  of  the  net  operating  loss  carryforwards  may  be  subject  to
limitations set forth by the Internal  Revenue Code.  Factors such as the number
of shares ultimately issued within a three year look-back period;  whether there
is a deemed more than 50 percent change in control; the applicable long-term tax
exempt bond rate;  continuity of historical  business;  and subsequent income of
the  Company  all  enter  into  the  annual   computation  of  allowable  annual
utilization of the carryforwards.

The  Company's  income tax expense  (benefit) for each of the nine month periods
ended  December 31, 2005 and 2004,  respectively,  differed  from the  statutory
federal rate of 34 percent as follows:

                                                        Nine months     Nine months
                                                          ended           ended
                                                       December 31,    December 31,
                                                           2005            2004
                                                       ------------    ------------
<S>                                                    <C>             <C>
Statutory rate applied to loss before income taxes     $     (4,150)   $     (6,560)
Increase (decrease) in income taxes resulting from:
     State income taxes                                        --              --
     Other, including reserve for deferred tax asset          4,150           6,560
                                                       ------------    ------------

       Income tax expense                              $       --      $       --
                                                       ============    ============
</TABLE>



                                                                               9

<PAGE>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE F - Income Taxes - Continued

Temporary  differences,  consisting primarily of statutory deferrals of expenses
for organizational costs and statutory  differences in the depreciable lives for
property and equipment, between the financial statement carrying amounts and tax
bases of assets and liabilities give rise to deferred tax assets and liabilities
as of December 31, 2005 and 2004, respectively:

                                                   December 31,    December 31,
                                                       2005            2004
                                                   ------------    ------------
    Deferred tax assets
      Net operating loss carryforwards             $     30,000    $     29,000
      Less valuation allowance                          (30,000)        (29,000)
                                                   ------------    ------------

    Net Deferred Tax Asset                         $       --      $       --
                                                   ============    ============

During  each of the nine  month  periods  ended  December  31,  2005  and  2004,
respectively,  the  reserve for the  deferred  current  tax asset  increased  by
approximately $1,400 and $7,000, respectively.





                (Remainder of this page left blank intentionally)


















                                                                              10

<PAGE>

Item 2 - Management's Discussion and Analysis of Financial Condition and Results
of Operations

(1)  Caution Regarding Forward-Looking Information

Certain  statements  contained  in this  quarterly  filing,  including,  without
limitation, statements containing the words "believes", "anticipates", "expects"
and  words  of  similar  import,  constitute  forward-looking  statements.  Such
forward-looking  statements  involve known and unknown risks,  uncertainties and
other factors that may cause the actual results,  performance or achievements of
the Company,  or industry  results,  to be materially  different from any future
results,   performance   or   achievements   expressed   or   implied   by  such
forward-looking statements.

Such factors include, among others, the following:  international,  national and
local general economic and market conditions:  demographic  changes; the ability
of the Company to sustain,  manage or  forecast  its growth;  the ability of the
Company to successfully make and integrate acquisitions;  raw material costs and
availability;  new product  development and  introduction;  existing  government
regulations  and  changes  in,  or  the  failure  to  comply  with,   government
regulations;  adverse publicity;  competition; the loss of significant customers
or suppliers;  fluctuations  and  difficulty in forecasting  operating  results;
changes in business strategy or development  plans;  business  disruptions;  the
ability  to attract  and  retain  qualified  personnel;  the  ability to protect
technology; and other factors referenced in this and previous filings.

Given  these  uncertainties,  readers  of this Form  10-QSB  and  investors  are
cautioned not to place undue reliance on such  forward-looking  statements.  The
Company  disclaims  any  obligation  to update any such  factors or to  publicly
announce the result of any  revisions to any of the  forward-looking  statements
contained herein to reflect future events or developments.

(2)  General comments

Senior Optician Services,  Inc.(Company) was initially incorporated on April 20,
1966 under the laws of the State of Minnesota  as Polar Homes,  Inc. The Company
changed its  corporate  name to Polar  Campers,  Inc.  in 1968.  The Company was
originally  formed to "build,  manufacture,  sell, lease, own, buy and otherwise
deal with in mobile homes, campers,  trailers and any other equipment which from
time to time be decided upon; to own and otherwise deal with in real estate, and
to do all things  necessary and proper to accomplish said purposes." The Company
ceased  all  business  operations  during  1973 and  disposed  of all assets and
liabilities. The Company has been dormant since that time.

In August 1991, in anticipation of a business  combination  with another entity,
the Company  changed its  corporate  name to Access  Plus,  Inc.  This  business
combination  was  unsuccessful  and was  abandoned  due to  lack  of  regulatory
approval in January  1992.  Concurrent  with the  abandonment  of that  proposed
business  combination,  the Company changed its corporate name to  Environmental
Protection Corporation.

On August 15, 2000, the Company  changed its corporate  name to Senior  Optician
Service,  Inc. Senior  Optician  Service,  Inc.  intended to enter the specialty
eyewear  products  business and to focus its efforts on specialty  eyewear sales
and services  for senior  citizens  who are either home or facility  bound.  The
Company anticipated that its services would initially be offered out of a retail
optician center in Richfield,  Minnesota.  These services were to be principally
marketed to individuals in homebound  residential  situations,  assisted  living
facilities and temporary and permanent residence facilities for senior citizens.
The Company's business plan anticipated using an interactive  website server for
use at various nurses stations at assisted living facilities and other temporary
and permanent  residence  facilities for senior citizens.  Effective as of March
31, 2003, this business plan was suspended by management.

The  Company  follows  the  accrual  basis  of  accounting  in  accordance  with
accounting principles generally accepted in the United States of America and has
a year-end of March 31.

(3)  Results of Operations and Plan of Operations

As of the  date of  this  filing,  the  Company  has no  operations,  assets  or
liabilities and has had none since 1973.  Accordingly,  the Company is dependent
upon management and/or  significant  shareholders to provide  sufficient working
capital to preserve the  integrity of the  corporate  entity at this time. It is
the intent of management  and  significant  shareholders  to provide  sufficient
working capital necessary to support and preserve the integrity of the corporate
entity.

During each of the  respective  nine month periods  ended  December 31, 2005 and
2004,  respectively,  the  Company  has  incurred  a net  loss of  approximately
$(12,200)  and $(19,300)  related to various  general and  administrative  costs
incurred in the support of the  corporate  entity and making  required  periodic
reports to the U. S. Securities and Exchange  Commission.  The Company's plan to
enter the specialty eye wear products business has been suspended.


                                                                              11

<PAGE>

The expenses represented in the accompanying  statements of operations represent
principally legal, accounting and shareholder maintenance expenses. Accordingly,
our current  financial  results,  as  presented  in the  accompanying  financial
statements, are not meaningful as an indication of future operations.

We will  need to raise  capital  in  order to  commence  our  proposed  business
operations.  No assurance can be given that we will be able to raise  sufficient
capital to implement our proposed  business  operations.  We have not identified
any specific future financing sources. In the future, our efforts to finance the
Company  may result in the  issuance  of equity and debt  instruments.  This and
other  future  financing  activity,  if  any,  may  result  in the  dilution  of
shareholder  equity.  We expect to incur  financial  losses for the  foreseeable
future.

(4)  Liquidity and Capital Resources

At December 31, 2005 and 2004,  respectively,  we had approximately $-0- in cash
and cash  equivalents.  To date, we show  negative cash flows.  We expect losses
from operations and negative cash flow to continue for the foreseeable future.

Our immediate cash needs for accounting and auditing services,  costs associated
with the maintenance of our shareholder records and fees for filing our periodic
reports with the U. S. Securities and Exchange  Commission have been provided on
our behalf by our legal  counsel and are  included  as a component  of our trade
accounts payable as of the end of any reporting period.

In prior periods,  the Company  reported that it intended to enter the specialty
eye wear  products  business and intended to focus its efforts on specialty  eye
wear sales and services for senior citizens who are home or facility bound. This
business plan remains suspended.

We will  need to raise  capital  in  order to  commence  our  proposed  business
operations.  No assurance can be given that we will be able to raise  sufficient
capital to implement our proposed  business  operations.  We have not identified
any specific future financing sources. In the future, our efforts to finance the
Company  may result in the  issuance  of equity and debt  instruments.  This and
other  future  financing  activity,  if  any,  may  result  in the  dilution  of
shareholder  equity.  We expect to incur  financial  losses for the  foreseeable
future.


Item 3 - Controls and Procedures

As required by Rule 13a-15 under the Exchange  Act,  within the 90 days prior to
the filing date of this report,  the Company  carried out an  evaluation  of the
effectiveness of the design and operation of the Company's  disclosure  controls
and  procedures.  This evaluation was carried out under the supervision and with
the  participation  of  the  Company's   management,   including  the  Company's
President,  Chief  Executive  and  Chief  Financial  Officer.  Based  upon  that
evaluation, the Company's President, Chief Executive and Chief Financial Officer
concluded that the Company's  disclosure  controls and procedures are effective.
There have been no significant  changes in the Company's internal controls or in
other factors,  which could significantly affect internal controls subsequent to
the date the Company carried out its evaluation.

Disclosure  controls and procedures are controls and other  procedures  that are
designed to ensure that information  required to be disclosed in Company reports
filed or submitted under the Exchange Act is recorded, processed, summarized and
reported,  within the time  periods  specified  in the  Securities  and Exchange
Commission's  rules and  forms.  Disclosure  controls  and  procedures  include,
without limitation,  controls and procedures designed to ensure that information
required to be  disclosed  in Company  reports  filed under the  Exchange Act is
accumulated  and  communicated  to  management,  including the  Company's  Chief
Executive and Chief Financial Officer as appropriate,  to allow timely decisions
regarding required disclosure.












                                                                              12

<PAGE>

Part II - Other Information

Item 1 - Legal Proceedings

     None

Item 2 - Unregistered Sales of Equity Securities and Use of Proceeds

     None

Item 3 - Defaults on Senior Securities

     None

Item 4 - Submission of Matters to a Vote of Security Holders

     The Company has held no regularly scheduled,  called or special meetings of
shareholders during the reporting period.

Item 5 - Other Information

     None

Item 6 - Exhibits and Reports on Form 8-K

     Exhibits
     --------

     31.1 Certification pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
     32.1 Certification pursuant to Section 906 of Sarbanes-Oxley Act of 2002

     Reports on Form 8-K
     -------------------
     None

--------------------------------------------------------------------------------

                                   SIGNATURES

     In accordance  with the  requirements  of the Exchange Act, the  registrant
     caused this report to be signed on its behalf by the undersigned, thereunto
     duly authorized.

                                                   Senior Optician Service, Inc.

Dated: February 20, 2006                                  /s/ Donald Hill
       -----------------                           -----------------------------
                                                                     Donald Hill
                                                            President, Director,
                                                        Chief Executive Officer,
                                                     and Chief Financial Officer












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