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 September 30, 2004

         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
                                                             ---   ---

State the number of shares outstanding of each of the issuer's classes of common
equity as of the latest practicable date: October 28, 2004: 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 September 30, 2004

                                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   Changes in Securities                                             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 and Reports on Form 8-K                                  13


Signatures                                                                   13















                                                                               2

<PAGE>
<TABLE>
<CAPTION>

Item 1
Part 1 - Financial Statements

                          Senior Optician Service, Inc.
                                 Balance Sheets
                           September 30, 2004 and 2003

                                   (Unaudited)

                                                             September 30,    September 30,
                                                                  2004             2003
                                                             -------------    -------------
<S>                                                          <C>              <C>
                                     ASSETS
                                     ------
Current Assets
   Cash on hand and in bank                                  $        --      $         609
                                                             -------------    -------------

Total Assets                                                 $        --      $         609
                                                             =============    =============


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

Current Liabilities
   Accounts payable - trade                                  $      43,274    $      10,351
                                                             -------------    -------------


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                                            (422,230)        (388,878)
                                                             -------------    -------------

     Total Shareholders' Equity                                    (43,274)         (10,351)
                                                             -------------    -------------

Total Liabilities and Shareholders' Equity                   $        --      $         609
                                                             =============    =============
</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
             Six and Three months ended September 30, 2004 and 2003

                                   (Unaudited)

                                       Six months       Six months      Three months     Three months
                                          ended            ended            ended            ended
                                      September 30,    September 30,    September 30,    September 30,
                                          2004             2003             2004             2003
                                      -------------    -------------    -------------    -------------
<S>                                   <C>              <C>              <C>              <C>

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

Expenses
   Consulting and professional fees          13,650            1,300            3,375              750
   General and administrative                 1,387            1,260            1,067              185
   Depreciation and amortization               --               --               --               --
                                      -------------    -------------    -------------    -------------

     Total expenses                          15,037            2,560            4,442              935
                                      -------------    -------------    -------------    -------------

Loss from operations                        (15,037)          (2,560)          (4,442)            (935)

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

Net Loss                                    (15,037)          (2,500)          (4,442)            (935)

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

Comprehensive Loss                    $     (15,037)   $      (2,500)   $      (4,442)   $        (935)
                                      =============    =============    =============    =============

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
                  Six months ended September 30, 2004 and 2003

                                   (Unaudited)

                                                              Six months      Six months
                                                                 ended           ended
                                                             September 30,   September 30,
                                                                  2004            2003
                                                             -------------   -------------
<S>                                                          <C>             <C>
Cash Flows from Operating Activities
   Net Loss                                                  $     (15,037)  $      (2,560)
   Adjustments to reconcile net income to net cash
     provided by operating activities
       Depreciation and amortization                                  --              --
       Increase in Accounts payable - Trade                         15,037           2,440
                                                             -------------   -------------

Net cash provided by (used in) operating activities                   --              (120)
                                                             -------------   -------------


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


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


Increase (Decrease) in Cash and Cash Equivalents                      --              (120)

Cash and cash equivalents at beginning of period                      --               729
                                                             -------------   -------------

Cash and cash equivalents at end of period                   $        --     $         609
                                                             =============   =============


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 September 30, 2004 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.

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, 2004. 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.

                                                                               6

<PAGE>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE B - Preparation of Financial Statements - Continued

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, 2005.


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.

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,  including  accounts  in  book  overdraft  positions,
     certificates of deposit and other highly-liquid investments with maturities
     of three months or less, when purchased, to be cash and cash equivalents.



                                                                               7
<PAGE>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE D - Summary of Significant Accounting Policies - Continued

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

     The Company uses the asset and liability  method of  accounting  for income
     taxes. At September 30, 2004 and 2003, 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 September  30, 2004 and 2003,  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  September  30,  2004  and  2003,  the  Company  has  no  issued  and
     outstanding   securities,   options  or  warrants   that  would  be  deemed
     potentially dilutive in the current and future periods.


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.



                (Remainder of this page left blank intentionally)

                                                                               8
<PAGE>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE F - Income Taxes

The  components  of  income  tax  (benefit)  expense  for the six  months  ended
September 30, 2004 and 2003, respectively, are as follows:

                                                    Six months      Six months
                                                       ended           ended
                                                   September 30,   September 30,
                                                       2004            2003
                                                   -------------   -------------
     Federal:
       Current                                     $        --     $        --
       Deferred                                             --              --
                                                   -------------   -------------
                                                            --              --
                                                   -------------   -------------
     State:
       Current                                              --              --
       Deferred                                             --              --
                                                   -------------   -------------
                                                            --              --
                                                   -------------   -------------

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

As of September 30, 2004, the Company has a net operating loss  carryforward  of
approximately  $64,000  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 six month periods
ended the six month  three  month  periods  ended  September  30, 2004 and 2003,
respectively, differed from the statutory federal rate of 34 percent as follows:
<TABLE>
<CAPTION>

                                                        Six months       Six months
                                                           ended             ended
                                                       September 30,    September 30,
                                                            2004             2003
                                                       -------------    -------------
<S>                                                    <C>              <C>
Statutory rate applied to loss before income taxes     $      (5,100)   $        (870)
Increase (decrease) in income taxes resulting from:
     State income taxes                                         --               --
     Other, including reserve for deferred tax asset           5,100              870
                                                       -------------    -------------

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

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 March 31, 2004 and 2003, respectively:

                                                 September 30,    September 30,
                                                      2004             2003
                                                 -------------    -------------
     Deferred tax assets
       Net operating loss carryforwards          $      22,000    $      10,600
       Less valuation allowance                        (22,000)         (10,600)
                                                 -------------    -------------
     Net Deferred Tax Asset                      $        --      $        --
                                                 =============    =============


                                                                               9
<PAGE>

                          Senior Optician Service, Inc.

                    Notes to Financial Statements - Continued


NOTE F - Income Taxes - Continued

During  each of the six  month  periods  ended  September  30,  2004  and  2003,
respectively,  the  reserve for the  deferred  current  tax asset  increased  by
approximately $1,600 and $850, respectively.


NOTE G - Common Stock Transactions

On June 11, 2003, the Company  entered into a Private  Placement  Agreement with
Long Lane  Capital,  Inc. for the issuance of 50,000,000  shares of  restricted,
unregistered  common stock at a price of $0.001 per share,  or gross proceeds of
$50,000,  to support short-term working capital  requirements.  This transaction
approximates   the  "fair  value"  of  the  securities  sold.  To  the  best  of
management's  knowledge,  it is  believed  that there  have been no open  market
trades of the Company's  common stock to benchmark a "fair value" other than the
agreed-upon value of the transaction.  The Company relied upon an exemption from
registration  pursuant to Section 4(2) of The  Securities  Act of 1933 ('33 Act)
because this transaction did not involve a public offering. No underwriters were
used in  connection  with this  transaction.  As of September 30, 2004, no funds
have been  received on this  Agreement  and no shares of common  stock have been
issued.

On June 11, 2003, the Company's  Board of Directors  authorized and  implemented
the 2003  Equity  Incentive  Plan.  The  Equity  Incentive  Plan sets aside Five
Million  (5,000,000)  common shares which may be awarded to eligible  persons in
the future.  The Plan became  effective  June 30, 2003.  The Company  intends to
register the Plan pursuant to a  Registration  Statement to be filed on Form S-8
at a future date.  As of September  30, 2004,  no shares have been awarded under
this plan.




                (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.


                                                                              11
<PAGE>

During  the six and three  month  periods  ended  September  30,  2004 and 2003,
resepectively,  the  Company  recognized  $-0- in revenues  and entered  into no
revenue producing activities.

During the six month  periods ended  September 30, 2004 and 2003,  respectively,
the Company has  incurred a net loss of  approximately  $(15,037)  and  $(2,560)
which were directly 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 formerly announced
business  plan to enter  the  specialty  eye  wear  products  business  has been
suspended by management.

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

The Company does experience  periodic  fluctuations  in it's reported  quarterly
operating  expenses  depending on the timing and billed amount of the respective
expenses  incurred for services as discussed in the preceding  paragraph.  It is
anticipated that the current expenditure levels and trends will be comparable in
future periods.

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 September 30, 2004 and 2003, respectively, we had approximately $-0- and $609
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.  We  anticipate
liquidating  this debt,  in  agreement  with our legal  counsel,  at a undefined
future  date when  sufficient  working  capital is  available.  Further,  we may
negotiate  with our legal  counsel to  liquidate  our debt with the  issuance of
either restricted, unregistered or registered common stock.

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.




                                                                              12
<PAGE>

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.


Part II - Other Information

Item 1 - Legal Proceedings

     None

Item 2 - Changes in Securities

    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: October 21, 2004                                   /s/ Donald Hill
       ----------------                            -----------------------------
                                                                     Donald Hill
                                                            President, Director,
                                                        Chief Executive Officer,
                                                     and Chief Financial Officer









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