SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 10-Q/A


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

For the quarterly period ending September 30, 1997    
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. Employer
                    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 the latest practicable date.   
4,852,983 


                                                                    
                                                               
INDEX





OP-TECH Environmental Services, Inc. and Subsidiaries



Part I. FINANCIAL INFORMATION                                            
                                                                             
                                                                   Page No.


Item 1. Financial Statements 
Condensed Consolidated Balance Sheets                                    
- September 30, 1997 (Unaudited) and December 31, 1996 (Audited)   3
                              
Condensed Consolidated Statements of Operations (Unaudited)
- Three months ended September 30, 1997 and September 30, 1996               
- Nine months ended September 30, 1997 and September 30, 1996      4
                              
Condensed Consolidated Statements of Cash Flows (Unaudited)                     
- Nine months ended September 30, 1997 and September 30, 1996      5
                              
Notes to Condensed Consolidated Financial Statements                         
- (Unaudited)                                                      6
          
Item 2.  Management's Discussion and Analysis of Financial                    
Condition and Results of Operations                                8

                                                                            
Part II. OTHER INFORMATION                                        10
                              
SIGNATURES                                                        11





ITEM #1 FINANCIAL STATEMENTS       PART I - FINANCIAL INFORMATION

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

                                          (UNAUDITED)
                                          September 30,       December 31,
                                              1997                1996

Assets

Cash and Cash equivalents                   $47,764             $19,077
Accounts Receivable, Net
 Unaffiliated Parties                      1,473,992             890,028
 Affiliated Parties                           76,096             658,690
                                           1,550,088           1,548,718
Costs on Uncompleted Projects Applicable
 to Future Billings                          181,904             100,941
Prepaid Expenses and Other Assets            254,487             165,633

Total Current Assets                       2,034,243           1,834,369

Property and Equipment, net                  625,053           1,234,949
Assets Held for Sale                       1,980,349           2,011,544
Other Assets                                       0              74,547

Total Assets                              $4,639,645          $5,155,409

Liabilities and Shareholders' Deficit

Current Liabilities
Notes Payable
To Banks                                    $906,000            $971,000
Unsecured Note to Shareholder              1,400,000                 -
                                           2,306,000             971,000
Accounts Payable
 Unaffiliated Parties                      1,045,223             954,066
 Affiliated Parties                          119,200             112,997
                                           1,164,423           1,067,063
Billings in Excess of Costs 
and Estimated Profit
on Uncompleted Contracts                     394,070             238,063
Accrued Expenses and Other Liabilities       512,176             441,947
Current Portion of Long Term Debt 
and Obligations Under Capital Leases       2,016,476           2,198,121
Total Current Liabilities                  6,393,145           4,916,194

Long-term notes payable - Shareholder           -                875,000

Shareholders' Deficit
Common Stock, Par Value $.01 
Per Share Authorized
7,500,000; 4,852,983 
Shares Outstanding as of
September 30, 1997 and 
4,854,497 Outstanding as of
December 31, 1996                            48,530              48,535
Additional Paid in Capital                4,489,507           4,491,773
Retained Deficit                         (6,291,537)         (5,176,093)


Total Shareholders' Deficit              (1,753,500)           (635,785)

Total Liabilities and
Shareholders' Deficit                     $4,639,645          $5,155,409



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
           CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                            (UNAUDITED)


                                   THREE MONTHS ENDED         NINE MONTHS ENDED
                          September 30,September 30, September 30 September 30,
                             1997         1996         1997        1996

Revenues:
Project Billings & Svcs    $1,518,997   $1,441,300   $5,216,166  $3,759,294
Project Costs               1,101,314    1,033,351    3,712,242   2,483,341
     Gross Margin             417,683      407,949    1,503,924   1,275,953

Selling, General and 
Administrative Expenses       605,144      606,103    1,811,636   1,872,293
Provision for Impairment 
of Long Lived Assets          539,441      240,594      539,441     240,594
       Operating (Loss)      (726,902)    (438,748)    (847,153)   (836,934)

Other Income and Expense
Interest Expense               76,911      102,167      264,484     285,864
Other Expense, Net              3,706        2,575        3,807       2,877
                               80,617      104,742      268,291     288,741

State Income Taxes                  0            0            0         367

Net Loss                   ($807,519)   ($543,490)   ($1,115,444) ($1,126,042)

Net Loss per share            ($0.17)      ($0.11)      ($0.23)     ($0.23)



Weighted Average Shares
 Outstanding                 4,853,482    4,854,497    4,853,482   4,854,497

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


ITEM #1 F       PART I - FINANCIAL INFORMATION


           OP-TECH ENVIRONMENTAL SERVICES, INC. AND SUBSIDIARIES
              CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS


                                                       NINE MONTHS ENDED
                                           September 30,       September
                                               1997              1996

Operating Activities
 Net Loss                                  ($1,115,444)        ($1,126,042)
 Adjustments to Reconcile Net Loss to
 Cash Used In Operating Activities
      Depreciation and Amortization             261,291          380,161
      Gain on Sale of Equipment                   (870)               -
      Provision for Impairment of Long 
                       Lived Assets             539,441          240,594
(Increase) Decrease in Operating Assets and
 Increase (Decrease) in Operating Liabilities
        Accounts Receivable                     (1,370)           76,943
        Costs on Uncompleted Projects Applicable
         to Future Billings                    (80,963)            (278)
        Billings and Estimated Profit in Excess
         of Costs of Uncompleted Contracts      156,007           36,089
        Prepaid Expenses and Other Assets       (88,854)         (111,419)
        Accounts Payable and Accrued Expenses   167,589          166,069
 Net Cash Used in Operating Activities         (163,173)         (337,883)

Investing Activities
 Proceeds from Sale of Equipment                115,500               -
 Purchase of Property and Equipmen             (154,495)         (112,312)
 Net Cash Used in Investing Activities          (38,995)         (112,312)

Financing Activities
 Proceeds from Short-Term Borrowings             460,000          696,000
 Principal Payments on Debt Obligations        (229,145)         (254,487)
 Proceeds from Issuance of Common Stock           -                 6,651
 Net Cash Provided by Financing Activities       230,855          448,164

 Increase (Decrease) in Cash and
 Cash Equivalents                                 28,687          (2,031)

 Cash and Cash Equivalents at
 Beginning of Period                              19,077           12,647

 Cash and Cash Equivalents at 
 End of Period                                   $47,764          $10,616



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


PART I - FINANCIAL INFORMATION

Item No. 1 Financial Statements


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


1. The accompanying unaudited condensed consolidated financial 
statements have been prepared in accordance with generally accepted 
accounting principles 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 unaudited consolidated condensed financial statements include 
the accounts of the Company and its subsidiaries.  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 has made a provision for New York State Franchise 
income taxes of $0 and $367 as of September 30, 1997 and 1996 
respectively.  No provision for federal taxes has been made due
to the Company's available net operating loss carry forwards.


4. On January 1, 1996 the Company implemented FASB 121 "Accounting 
for the impairment of Long-Lived Assets" at that time there were no 
identified impairments to such assets.  Subsequent to June 1, 1996 
and as a result of liquidity issues, the Company has reclassified 
land, land improvements, buildings (the Massena Property) and certain 
non-operating equipment from operating assets to assets held for 
sale. During the third quarter of 1996, the Company recognized an 
impairment on the non-operating equipment to be disposed of in the 
amount of $240,594. 

5. As reflected in the accompanying financial statements, the Company 
has suffered recurring losses from operations since inception, has a 
working capital deficiency at September 30, 1997, and a negative 
capital deficiency that raised substantial doubt about its ability 
to continue as a going concern.  As of September 30, 1997 the Company 
was unable to meet its current obligations as they became due.  
Regarding the future of the Corporation, management considered 
seeking protection under the United States Bankruptcy Code or entering 
into a voluntary workout with its two largest creditors, OnBank & 
Trust CO. ("OnBank") and O'Brien & Gere Limited ("OBG Limited").

After careful consideration of the above, and believing the Company 
could continue as a going concern without the heavy debt burden, 
management was able to negotiate a workout with its two largest 
creditors to convert all or part of their indebtedness and accrued 
interest into Common Stock of the Corporation, and to forgive the 
remaining balance.  OBG Limited, to which the Corporation is indebted 
for $1,400,000 plus accrued interest, will forgive $1,000,000 of 
debt and exchange the balance including accrued interest into 
approximately 1,000,000 shares of Common Stock.  OnBank to which the 
Corporation is indebted for approximately $2,800,000 plus accrued 
interest, will exchange the entire amount of indebtedness for 
approximately 5,700,000 shares of Common Stock.  The actual
number of shares will be determined on the closing date at an 
exchange rate of $.50 per share.  The exchange price per share 
was negotiated with the two creditors based on the price of recent 
sales and their estimates of future risks.



OBG Limited and OnBank have advised the Corporation that they 
intend to hold their shares as investors of the Corporation.  
The Corporation is not obligated to file a registration statement
providing for the sale of shares owned by OnBank and OBG Limited.  
Pursuant to Rule 144 of the Securities Act of 1933, after a holding 
period of one year, OnBank and OBG Limited could commence
the sale of their shares.  Other than that as described above or 
as provided for pursuant to the Corporation's stock option plan 
there are no existing understandings or agreements for the issuance
of any shares of Common Stock.  If the amendment is adopted by the 
stockholders, the Board of Directors will have authority to issue 
shares of Common Stock without the necessity of further
stockholder action.  Holders of the Common Stock have no preemptive 
rights with respect to any share which may be issued in the future.  
The above transactions are subject to shareholder approval
for the increase in authorized shares from 7,500,000 to 
20,000,000 which will be sought at a special meeting of the 
shareholders in December of 1997. 

6. On October 13, 1997, the Company entered into an agreement with 
a new bank to provide a line of credit of $1,000,000.  Upon the 
completion of the conversion of debt to equity by the Company's 
existing bank, the Company will have the ability to borrow up to 
$ 750,000 immediately and an additional $250,000 pending approval 
of the bank's loan committee.

7. The Company purchases technical, accounting, and consulting 
services and rented certain office space from a shareholder and 
its affiliates.  The costs for these services amounted to $276,336
and $113,065 for the nine months ended September 30, 1997 and 1996 
respectively.

Interest expense on an unsecured line of credit with a shareholder 
was approximately $75,390 for the nine months ended September 30, 
1997. As discussed in footnote #5, $1,000,000 of the unsecured line
of credit with a shareholder was forgiven on October 14, 1997 and 
the $400,000 plus accrued interest will be converted to the 
Company's Common Stock in December 1997.                             
                   

                    PART I - FINANCIAL INFORMATION
Item No. 2
Management's Discussion and Analysis of
Financial Condition and Results of Operations.

Liquidity and Capital Resources
At September 30, 1997, the Company had cash and cash equivalents 
of $47,764 as compared to $19,077 at December 31, 1996.

At September 30, 1997, the Company had a working capital deficit 
of $4,358,842 compared to a working capital deficit of $3,100,902 
at December 31, 1996.  The deterioration of the working capital
is attributable to increased borrowings on a convertible debenture 
from a shareholder during 1997, and a note payable to a shareholder 
which is classified as current in 1997 due its maturity date.

As reflected in the accompanying financial statements, the Company 
has suffered recurring losses from operations since inception, has 
a working capital deficiency at September 30, 1997, and a negative 
capital deficiency that raised substantial doubt about its ability 
to continue as a going concern.  Regarding the future of the 
Corporation, management considered seeking protection under the 
United States Bankruptcy Code or entering into a voluntary workout 
with its two largest creditors, OnBank & Trust CO. ("OnBank") and 
O'Brien & Gere Limited ("OBG Limited").

After careful consideration of the above, and believing the Company 
could continue as a going concern without the heavy debt burden, 
management was able to negotiate a workout with its two largest 
creditors to convert all or part of their indebtedness and accrued 
interest into Common Stock of the Corporation, and to forgive the 
remaining balance.  OBG Limited, to which the Corporation is
indebted for $1,400,000 plus accrued interest, will forgive 
$1,000,000 of debt and exchange the balance including accrued 
interest into approximately 1,000,000 shares of Common Stock.  
OnBank to which the Corporation is indebted for approximately 
$2,800,000 plus accrued interest, will exchange the entire amount 
of indebtedness for approximately 5,700,000 shares of Common Stock.  
The actual number of shares will be determined on the closing date 
at an exchange rate of $.50 per share.  The exchange price per share 
was negotiated with the two creditors based on the price of recent 
sales and their estimates of future risks.

OBG Limited and OnBank have advised the Corporation that they intend 
to hold their shares as investors of the Corporation.  The 
Corporation is not obligated to file a registration statement
providing for the sale of shares owned by OnBank and OBG Limited.  
Pursuant to Rule 144 of the Securities Act of 1933, after a holding 
period of one year, OnBank and OBG Limited could commence
the sale of their shares.  Other than that as described above or as 
provided for pursuant to the Corporation's stock option plan there 
are no existing understandings or agreements for the issuance
of any shares of Common Stock.  If the amendment is adopted by the 
stockholders, the Board of Directors will have authority to issue 
shares of Common Stock without the necessity of further stockholder 
action.  Holders of the Common Stock have no preemptive rights with 
respect to any share which may be issued in the future.  The above 
transactions are subject to share holder approval for the increase 
in authorized shares from 7,500,000 to 20,000,000 which will be 
sought at a special meeting of Shareholders in December of 1997.


Currently, the Company has a collateralized borrowing facility with 
a bank that provides for borrowing up to $1,000,000.  On 
October 13, 1997, the Company entered into a new borrowing
agreement with another bank, and upon the completion of the 
conversion of debt to equity by the Company's existing bank, the 
Company will have a new collateralized borrowing facility that 
provides for borrowing up to $750,000 immediately and an additional 
$250,000 pending approval of the new bank's loan committee.  

As a result of the debt to equity conversion by the Company's two 
largest creditors, the Company believes its new credit facilities 
are sufficient to meet its cash flow requirements for the next twelve
months.

Property, Plant & Equipment

In 1996, the Company reclassified its Massena Property (a former 
oil tank farm located on the St. Lawrence River) which is used for 
the Company's operations in Massena, NY, to assets held for sale. 
The property has a carrying value of approximately $1.9 million as of 
September 30, 1997.

Management is currently reviewing several options relative to the 
sale and or lease of the property. During the third quarter of 1996, 
management retained a real estate broker and is aggressively
marketing the property throughout the United States and Canada.  
Due to the uniqueness of the asset and the absence of quoted market 
prices on similar properties, management anticipates it will take a 
prolonged period of time to consummate a sale or lease of the 
property.  In March of 1997, management obtained an independent 
appraisal of the Massena property and found it to be stated at its 
appraised value. 
During the third quarter of 1997, the Company wrote down certain
equipment and intangible assets to their fair value resulting 
in a charge of $539,441.  The equipment consisted of various trucks
and specialized vacuum equipment.  In addition, the Company wrote off
loan origination fees associated with its restructured debt.

NYSDEC Consent Order

In the second quarter of 1997, the Company began digging test pits on 
the Massena 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 hits 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 has been 
expensed in 1997.

                                                                 
Results of Operations

Billings:

The Company's project billings and services for the third quarter of 
1997 have increased 6% over the third quarter of 1996.  For the 
nine month period ended September 30, 1997, the Company's project
billings have increased 38% over the same period in 1996.  The 
Company's overall increase in revenues during 1997 is attributable 
to a large remediation project which was completed in the second 
quarter. In addition, the Company has been successful in winning 
several public projects which is a new industry focus.

Project Costs and Gross Profit:

Project costs for the third quarter of 1997 increased 6% over the 
same period in 1996.  Project costs as a percentage of revenues 
was 73% and 72% for the three months ended September 30, 1997 and
1996 respectively.  Gross profit margin for the third quarter of 
1997 decreased to 27% from 28% for the same period in 1996.  For 
the nine month period ended September 30, 1997, Project costs
increased 50% from $2,483,341 to $3,712,642 primarily due to 
increased revenues.  Project costs as a percentage of revenues 
was 71% for the nine month periods ended September 30, 1997 and 
1996. The gross profit margin for the nine month periods ended 
September 30, 1997 and 1996 was 28% and 33% respectively.

The decrease in the gross profit margin during the third quarter 
and for the nine months ended 1997,is the result of an increasingly 
competitive environmental services market and an increase in public
project revenue which typically yields a lower gross profit margin.         
                                                                           
                                                         
Selling, General and Administrative Expenses:

Selling, General and Administrative Expenses (SG&A) for the three 
months ended September 30, 1997, remained steady at $605,144 from 
$606,103 for the same period in 1996.  For the nine month period
ended September 30, 1997, SG&A decreased 3% to $1,811,636 from 
$1,872,293 for the same period in 1996.  


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
          

                    The Company held its annual meeting on 
                    September 9, 1997. The following directors were 
                    re-elected to a one year term. Terry L. Brown, 
                    Richard L. Elander, John R. Loveland, Cornelius B. 
                    Murphy Jr., and Steven A. Sanders.  Coopers and 
                    Lybrand, the Company's independent auditors, 
                    were re-appointed for 1998.
          
          
          


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 September 30, 1997.
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)



/s/ John R. Loveland                                                   
John R. Loveland, Chief Executive Officer

Date:      January 9, 1998    


/s/ Joseph M. McNulty                                                   
Joseph M. McNulty, Treasurer                           

Date:      January 9, 1998