_________________________________________________________________

               SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC 20549

                            FORM 10-Q


[X]  QUARTERLY  REPORT PURSUANT TO SECTION 13 OR 15  (D)  OF  THE
     SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ending     March 31, 1999

                               OR

[ ]  TRANSITION  REPORT PURSUANT TO SECTION 13 OR 15 (D)  OF  THE
     SECURITIES EXCHANGE ACT OF 1934

For the transition period from             to

Commission file No.  0-19761

              OP-TECH Environmental Services, Inc.
     (Exact name of registrant as specified in its charter)

         Delaware                                   91-1528142
(State or other jurisdiction of                   (I.R.S. Employee 
 incorporation or organization)                    Identification No.)

               6392 Deere Road, Syracuse, NY 13206
      (Address of principal executive office)  (Zip Code)

                           (315) 463-1643
      Registrant's telephone number, including area code)

      Indicate by check mark whether the registrant (1) has filed
all  reports required to be filed by Section 13 or 15 (d) of  the
Securities Exchange Act of  1934 during the preceding  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   or No

             APPLICABLE ONLY TO CORPORATE ISSUERS:
Indicate  the number of shares outstanding of each  of  the
issuer's  classes  of  common stock,  as  of  May  1,  1999.
11,603,963

_________________________________________________________________

                                 INDEX




        OP-TECH Environmental Services, Inc. and Subsidiaries


Part I.         FINANCIAL INFORMATION                       Page No.


     Item 1.   Financial Statements (Unaudited)

               Consolidated Balance Sheets
               -March  31,  1999  (Unaudited) and  
                December  31,  1998 (Audited)...................3

               Consolidated Statements of Operation
               -Three months ended March 31, 1999 and 
                March 31, 1998 (Unaudited)......................4

               Consolidated Statements of Cash Flows
               -Three months ended March 31, 1999 and 
                March 31, 1998 (Unaudited)......................5

               Notes to Consolidated Financial Statements
               (Unaudited)......................................6


     Item 2.   Management's Discussion and Analysis of 
               Financial Condition and Results of Operations....8



Part II.       OTHER INFORMATION...............................13


               SIGNATURES......................................14
 




ITEM # 1 FINANCIAL STATEMENTS        PART I - FINANCIAL INFORMATION

OP-TECH ENVIRONMENTAL SERVICES, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

                                      (UNAUDITED)  
                                       MARCH 31,      DECEMBER 31, 
                                         1999             1998

ASSETS

Current Assets:
Cash and cash equivalents         $     23,746      $    122,106
Accounts receivable (net of
 allowance for doubtful 
 accounts):
  Unaffiliated parties               2,252,515         2,847,001
  Affiliated parties                   359,616           109,190

                                     2,612,131         2,956,191
Costs on uncompleted 
 projects applicable to 
 future billings                       372,736           289,768
Prepaid expenses and
 other assets                          320,152           316,882

  Total Current Assets               3,328,765         3,684,947

Property and equipment, net          1,115,962         1,199,635
Assets held for sale                 1,605,427         1,605,427
Other assets                           133,442           142,744
 
  Total Assets                    $  6,183,596      $  6,632,753

LIABILITIES AND
SHAREHOLDERS' EQUITY

Current Liabilities:
Bank overdraft                    $    142,671      $     45,085
Accounts payable:
 Unaffiliated parties                1,186,425         1,350,204
 Affiliated parties                     45,080            51,184

                                     1,231,505         1,401,388
Billings in excess of costs
 and estimated profit on
 uncompleted projects                  422,695           569,393
Accrued expenses and
 other liabilities                     272,509           298,018
Current portion of long-term
 debt and obligations                  320,396           351,751

  Total Current Liabilities          2,389,776         2,665,635

Long-term debt                       1,047,789         1,174,809

Shareholders' Equity:
 Common stock, par value $.01
  per share; authorized
  20,000,000 shares; 11,603,963
  shares outstanding as of
  March 31, 1999 and December 31,
  1998, respectively                   116,040           116,040
 Additional paid-in capital          7,787,152         7,787,152
 Accumulated deficit                (5,157,161)       (5,110,883)

  Total Shareholders' Equity         2,746,031         2,792,309

  Total Liabilities and
   Shareholders' Equity           $  6,183,596      $  6,632,753


The accompanying notes are an integral part of the financial
statements.  


ITEM #1 FINANCIAL STATEMENTS         PART I - FINANCIAL INFORMATION

OP-TECH ENVIRONMENTAL SERVICES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)

                                          THREE MONTHS ENDED
                                        MARCH 31,        MARCH 31,
                                          1999             1998

Revenues:
Project billings and services         $  2,923,110    $   1,974,535
Project costs                            2,113,381        1,385,895

 Gross margin                              809,729          588,640

Selling, general and administrative
 expenses                                  810,808          482,078

 Operating (loss) income                    (1,079)         106,562

Other income and expense:
 Interest expense                           31,783           21,013
 Other expense (income), net                13,416           (8,333)


  NET (LOSS) INCOME                   $    (46,278)    $     93,882

Earnings (loss) per common
 share - basic and diluted            $       0.00     $       0.01

Weighted average shares
 outstanding                            11,603,963       11,555,123

The accompanying notes are an integral part of the financial statements.


ITEM #1 FINANCIAL STATEMENTS           PART I - FINANCIAL INFORMATION

OP-TECH ENVIRONMENTAL SERVICES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)

                                             THREE MONTHS ENDED
                                        MARCH 31,       MARCH 31,
                                          1999            1998

Operating activities:
 Net (loss) income                   $   (46,278)     $    93,882
 Adjustments to reconcile net 
  (loss) income to net cash
  (used in) provided by 
  operating activities:
   Depreciation and amortization          68,925           33,734
   (Gain) loss on sale of
    equipment                              6,762                0
   (Increase) decrease in operating
    assets and increase (decrease)
    in operating liabilities:
     Accounts receivable                 344,060          373,597
     Costs on uncompleted projects
      applicable to future billings      (82,968)         (57,406)
     Billings and estimated profit
      in excess of costs of 
      uncompleted contracts             (146,698)         (80,057)
     Prepaid expenses and 
      other assets                         3,458           96,858
     Accounts payable and
      accrued expenses                  (195,392)        (316,707)

  Net cash (used in) provided by
   operating activities                  (48,131)         143,901

Investing activities:
 Proceeds from sale of equipment          17,131                0
 Purchase of property and 
  equipment                              (37,882)        (103,068)

  Net cash used in investing
   activities                            (20,751)        (103,068)

Financing activities:
 Cash overdraft                           97,586                0
 Proceeds from notes payable to
  banks and current and long-term
  borrowings, net of financing
  costs                                1,272,171          196,630
 Principal payments on current and
  long-term borrowings                (1,399,235)        (252,840)

  Net cash (used in) financing
   activities                            (29,478)         (56,210)

(Decrease) increase in cash and
 cash equivalents                        (98,360)         (15,377)

Cash and cash equivalents at 
 beginning of period                     122,106           81,517

CASH AND CASH EQUIVALENTS AT 
 END OF PERIOD                     $      23,746       $   66,140


The accompanying notes are an integral part of the financial statements.
  

                   PART I - FINANCIAL INFORMATION

SPECIAL NOTICE REGARDING FORWARD-LOOKING STATEMENTS

      The Company is including the following cautionary statement in
this  Form  10-Q to make applicable and take advantage of the  "safe
harbor"  provisions of the Private Securities Litigation Reform  Act
of  1995 for any forward-looking statement made by, or on behalf of,
the  Company.  This 10-Q, press releases issued by the Company,  and
certain  information provided periodically in writing and orally  by
the  Company's  designated  officers and agents  contain  statements
which  constitute forward-looking statements within the  meaning  of
Section  27A of the Securities Act of 1933 and Section  21E  of  the
Securities  Exchange Act of 1934.  The words expect, believe,  goal,
plan,  intend,  estimate,  and similar  expressions  and  variations
thereof  used  are intended to specifically identify forward-looking
statements.  Where  any such forward-looking  statement  includes  a
statement  of  the  assumptions or basis  underlying  such  forward-
looking statement, the Company cautions that, while it believes such
assumptions or basis to be reasonable and makes them in good  faith,
assumed  facts or basis almost always vary from actual results,  and
the  differences between assumed facts or basis and  actual  results
can  be  material, depending on the circumstances.   Where,  in  any
forward-looking statement, the Company, or its management, expresses
an  expectation or belief as to future results, such expectation  or
belief  is expressed in good faith and believed to have a reasonable
basis,  but  there  can  be  no  assurance  that  the  statement  of
expectation or belief will result or be achieved or accomplished.

Item No. 1 Financial Statements

                 OP-TECH ENVIRONMENTAL SERVICES, INC.
        NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

1.    The  accompanying unaudited consolidated financial  statements
have  been prepared in accordance with generally accepted accounting
principals   for  interim  financial  information   and   with   the
instructions  to  Form  10-Q  and  Rule  10-01  of  Regulation  S-X.
Accordingly,  they  do  not  include  all  of  the  information  and
footnotes  required by generally accepted accounting principles  for
complete  financial  statements.   In  the  opinion  of  management,
quarterly results include all adjustments (consisting of only normal
recurring  adjustments) that the Company considers necessary  for  a
fair presentation of such information for interim periods.

      The  condensed  financial  statements  include  the accounts   
of   the  Company  and  its  subsidiary.   All   material 
intercompany  transactions  and balances  have  been  eliminated  in
consolidation.

2.    The  timing of revenues is dependent on the Company's backlog,
contract  awards, and the performance requirements of each contract.
The  Company's  revenues are also affected  by  the  timing  of  its
clients  planned remediation work as well as the timing of unplanned
emergency  spills.  Historically, planned remediation work generally
increases  during  the  third  and fourth  quarters.   Although  the
Company believes that the historical trend in quarterly revenues for
the third and fourth quarters of each year are generally higher than
the  first and second quarters, there can be no assurance that  this
will  occur  in  future periods.  Accordingly,  quarterly  or  other
interim results should not be considered indicative of results to be
expected for any quarter or for the full year.

3.    The  Company  purchased technical, accounting  and  consulting
services and rented certain office space from a shareholder and  its
affiliates.   The costs for these services amounted to  $71,131  and
$73,324  for  the  three  months  ended  March  31,  1999  and  1998
respectively.

      Additionally,  the Company provided $279,015  and  $90,556  of
remediation,  sub-contract  support  and  project  services   to   a
shareholder and its affiliates for the three months ended March  31,
1999  and  1998 respectively.  Services provided were at competitive
rates, which were bid on a project-by-project basis.

4.   Earnings per Share
     
      Basic  earnings  per share is computed based on  the  weighted
average  shares outstanding.  Diluted earnings per share is computed
based  on the weighted average shares outstanding adjusted  for  the
dilutive  effect of the assumed exercise of stock options and  stock
warrants  during the year.  Due to the loss incurred by the  Company
in  the first quarter of 1999, the impact of the outstanding options
and  warrants is anti-dilutive and, therefore, their impact has  not
been  included in the diluted earnings per share disclosure for  the
quarter. 





                                      

                   PART I - FINANCIAL INFORMATION

Item No. 2  Management's Discussion and Analysis of
            Financial Condition and Results of Operations



                   LIQUIDITY AND CAPITAL RESOURCES

     At March 31, 1999, the Company had cash and cash equivalents of
$23,746 as compared to $122,106 at December 31, 1998.

     At March 31, 1999, the Company had a working capital surplus of
$938,989 compared to a surplus of $1,019,312 at December 31, 1998,
with a current ratio of 1.4 to 1 at March 31, 1999 and December  31,
1998.

      For  the three months ended March 31, 1999, the Company's  net
cash used in operations was $48,131 compared to net cash provided by
operations of $143,901 during the three months ended March 31, 1998.
The  increase in cash used in operating activities during the  first
three  months  of  1999  was  substantially  due  to  the  Company's
continued expansion and growth.

      The  Company's  cash used in investing activities  of  $20,751
during  the first three months of the year was attributable  to  the
purchase  of  two utility vehicles, a pressure washer, and  computer
and office equipment.

      Cash  used  in  financing activities was  $29,478,  which  was
primarily  due  to the timing of paydowns and cash advances  on  the
Company's line of credit.

      The  Company has a loan agreement that provides for borrowings
up  to  $1,500,000  on  a  revolving basis,  collateralized  by  all
accounts  receivable, inventory and equipment now owned or  acquired
later.   As of March 31, 1999, the Company had $661,014 of available
borrowings on the revolving loan.  The revolving loan is subject  to
renewal at the bank's option and is payable on April 30, 2000.   The
revolving loan is guaranteed by a shareholder for an amount  not  to
exceed $500,000.

      During  the first three months of 1999, all principal payments
on the Company's debt were made timely.

      Management  believes that the Company will have adequate  cash
flow to meet its obligations during the next twelve months.

     Effective January 1, 1999, the Company sold its wholly-owned
subsidiary, St. Lawrence Industrial Services, Inc.  The sale did not
have a significant impact on the Company's financial statements.

YEAR 2000

      The  Company recognizes the need to ensure its operations will
not  be  adversely  impacted by year 2000  software  failures.   The
company is addressing the risk to the availability and integrity  of
financial  systems and the reliability of operational systems.   The
Company is in the process of reviewing its major suppliers for  year
2000  compliance.   In  1998,  the company  upgraded  its  financial
systems  to  comply  with  year  2000  requirements  and  has   also
undertaken  an upgrade of its headquarters information and  decision
support  systems, which is expected to be complete by  September  of
1999.   The Company has spent approximately $40,000 to date on these
system  upgrades and estimates spending approximately  $15,000  over
the next 6 months.



THE MASSENA PORT FACILITY

      The Massena Port Facility is a former oil tank farm, which  is
located  on the St. Lawrence River in Massena, NY.  The property  is
improved  with  several buildings and a deep water docking  facility
for  large  ocean  going  ships.  The property  is  still  a  viable
location  for  a  petroleum distribution facility  and  could  still
function  as  one  pending upgrades of tanks and diking  systems  to
current  state  and  federal guidelines.  Any improvements  such  as
these  would be treated as a capital expense in the year  they  were
incurred.  Currently, the Company uses the property for its  Massena
branch  office  headquarters,  equipment  storage  and  its  Aqueous
Treatment/360 Facility.  A wholly-owned subsidiary of a  shareholder
currently  has an option to purchase the Massena Port  Facility  for
$2,000,000.

      In  1996,  the  Company reclassified the Massena  Property  to
Assets  Held  for Sale.  The property at that time  had  a  carrying
value of approximately $1.9 million.  Due to the significance of the
carrying  value  of  the  property, in  March  of  1997,  management
obtained  an  independent  third  party  appraisal  to  support  its
carrying  value.  Such appraisal included an evaluation  of  similar
sales  plus  a pending transaction at the time.  The appraisal  also
included  an evaluation of the time frame during which a sale  would
be expected.  Based upon the appraisal report and an estimate of the
costs  to  sell, management recognized an impairment of $308,377  on
the  property during 1997.  As of March 31, 1999, the carrying value
of the property is $1,605,427.

N.Y.S.D.E.C. CONSENT ORDER

      In March of 1997, the Company signed a consent order issued by
the  New  York State Department of Environmental Conservation  which
required the Company to remediate its Massena, NY  property.   As  a
result,  in  the second quarter of 1997, the Company  began  digging
test  pits  on  the  property  to determine  the  extent  of  ground
contamination.   A total of ten test pits were dug.   Eight  of  the
pits were found to have no contamination and were closed-out by  New
York  State.   The remaining two pits had low level  indications  of
contamination.  These areas were excavated late in the third quarter
of  1997.   The  Company removed approximately  40  cubic  yards  of
contaminated  material from the two pits and is  currently  awaiting
final  closure  of  the site by New York State.   The  Company  also
tested its groundwater monitoring wells which were also found to  be
free   of  contamination,  therefore,  posing  no  threat   to   the
groundwater supply in the area.  The Company has spent approximately
$60,000 to clean this site, which was expensed in 1997.  As  of  the
date  of this report, the Company is awaiting final closure  of  the
consent  order  by  the New York State Department  of  Environmental
Conservation.   The Company believes the extent of the contamination
is minimal and will not impair its ability to sell the property.



                                  
                        RESULTS OF OPERATIONS


                              BILLINGS

      The  Company's project billings for the first quarter of  1999
increased 48% to $2,923,110 from $1,974,535 for the first quarter of
1998.  Approximately $750,000 of the increase in revenues was due to
underground  storage  tank removals, which was attributable  to  the
Federal Government deadline to remove all underground storage  tanks
("USTs")  that  are  not in compliance with the EPA  guidelines  for
USTs.   The  deadline to remove out of compliance USTs was  December
22,  1998.   The  Company expects to see a continued  rise  in  this
service  line  during the remainder of 1999, due to  the  number  of
organizations  that  are  not  yet in compliance  with  the  Federal
Government deadline.  During the three months ended March 31,  1999,
the  Company's newly expanded geographic areas generated revenue  of
approximately  $1,500,000  all of which  was  core  service  revenue
resulting  from competitive bidding in both the public  and  private
markets.


                   PROJECT COSTS AND GROSS PROFIT

      Project costs for the first quarter of 1999 increased  52%  to
$2,113,381  from $1,385,895 for the same period in 1998 due  to  the
significant increase in billings.  Project costs as a percentage  of
revenues were 72% and 71% for the three months ended March 31,  1999
and 1998 respectively.  Gross profit margin for the first quarter of
1999 decreased to 28% from 29% for the same period in 1998.

      The  decrease  in  the gross margin was  due  to  the  Company
performing  a greater number of public tank removal and installation
projects,  which  typically  produce  a  lower  profit  margin.   In
addition,  the  Company  had several large first  quarter  projects,
which  were substantially completed by March 31, 1999, that did  not
contribute  the expected gross margin.  In 1998, the Company  had  a
major  emergency cleanup contract that was performed on a  time  and
materials  basis, which produced a higher gross profit  margin  than
bid work.


       SELLING, GENERAL,  ADMINISTRATIVE AND INTEREST EXPENSES

     Selling, general and administrative expenses ("SG&A")  for  the
quarter ended March 31, 1999 increased 68% to $810,808 from $482,078
for  the  same  period  in  1998. SG&A as a percentage  of  revenues
increased  to  28% versus 24% for the three months ended  March  31,
1999.  The  increase  in  SG&A  was  due  to  the  Company's  branch
expansion.   Since  the first quarter of 1998,  the  Company  opened
branches  in  Athens, PA, Edison, NJ, Buffalo, NY, and significantly
increased the operations of the Albany, NY branch.  The Company also
increased  the  number  of  administrative  personnel  in  order  to
accommodate  the  higher  volume  of  billing,  payroll,  and  other
administrative functions created by the new branches.  In  addition,
depreciation  expense  for the quarter ended  March  31,  1999,  was
approximately  $31,000  higher than for the first  quarter  of  1998
primarily  due  to  the  purchase  of  a  vacuum  truck  valued   at
approximately   $247,000,   eight   utility   vehicles   valued   at
approximately $147,000, and other equipment.

                          INTEREST EXPENSE

      Interest  expense for the three months ended  March  31,  1999
increased 51% to $31,783 from $21,013 for the same period  in  1998.
The  increase was primarily attributable to the financing of utility
vehicles,  a  vacuum truck, a backhoe, various other  equipment  and
computer equipment.


                          NET (LOSS) INCOME

      The  net  loss for the three months ended March 31,  1999  was
($46,278),  or ($.00) per share (basic and diluted), compared  to  a
net  income  of $93,882, or $.01 per share (basic and diluted),  for
the same period in 1998.


Item No. 3   Quantitative and Qualitative Disclosure
             About Market Risk

      There were no material changes in the Company's market risk or
market risk strategies during the quarter ended March 31, 1999.


                     PART II - OTHER INFORMATION




Item 1.       Legal Proceedings

                     None


Item 2.       Changes in Securities

                     None


Item 3.       Defaults Upon Senior Securities

                     None
                                                                    

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

                     None


Item 5.       Other Information

                     None


Item 6.      Exhibits

                     None


Item 7.      Reports on Form 8-K

             No reports on Form 8-K were filed during the
             quarter ended March 31, 1999.



                           SIGNATURES

Pursuant to the requirements of the Securities exchange Act of 1934,
the  registrant  has duly caused this report to  be  signed  on  its
behalf by the undersigned thereunto duly authorized.

                OP-TECH Environmental Services, Inc.
                            (Registrant)


Date: May 14, 1999     /s/ John R. Loveland
                           John R. Loveland, Chief Executive Officer

Date: May 14, 1999     /s/ Christopher J. Polimino
                           Christopher J. Polimino, Executive Vice
                           President and Chief Accounting Officer