_________________________________________________________________

                          UNITED STATES
               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 ended     September 30, 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 number  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 offices)  (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  October  31,  1999.
11,603,963

_________________________________________________________________

                                 INDEX




         OP-TECH Environmental Services, Inc. and Subsidiary


PART  I.  FINANCIAL INFORMATION                           Page No.


 Item 1. Financial Statements

  Consolidated Balance Sheets
   -September 30, 1999 (Unaudited) and
    December  31,  1998 (Audited).............................3

  Consolidated Statements of Operation
   -Three months ended September 30, 1999 and
    September 30, 1998 (Unaudited)
   -Nine months ended September 30, 1999 and
    September 30, 1998 (Unaudited)............................4

  Consolidated Statements of Cash Flows
   -Nine months ended September 30, 1999 and
    September 30, 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 ..................................12

         SIGNATURES..........................................13


                                     2


ITEM #1 FINANCIAL STATEMENTS                  PART I - FINANCIAL INFORMATION

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

                                             (UNAUDITED)
                                             September 30,   December 31,
                                                 1999            1998

ASSETS

Current Assets:
 Cash and cash equivalents                      $    7,692    $   122,106
 Accounts receivable (net of allowance
  for doubtful accounts):
  Unaffiliated parties                           3,259,336      2,847,001
  Affiliated parties                               410,944        109,190
   Total accounts receivable (net)               3,670,280      2,956,191

Costs on uncompleted projects
 applicable to future billings                     648,754        289,768
Prepaid expenses and other assets                  390,842        316,882

  Total Current Assets                           4,717,568      3,684,947

Property and equipment, net                      1,244,545      1,199,635
Assets held for sale                             1,605,427      1,605,427
Other assets                                        86,147        142,744

  Total Assets                                  $7,653,687     $6,632,753

LIABILITIES AND SHAREHOLDERS' EQUITY

Current Liabilities:
 Bank overdraft                                 $  101,704     $   45,085

 Accounts payable:
  Unaffiliated parties                           1,940,389      1,350,204
  Affiliated parties                                 9,553         51,184
   Total accounts payable                        1,949,942      1,401,388

 Billings in excess of costs and
  estimated profit on uncompleted
  projects                                         475,618        569,393
 Accrued expenses and other
  liabilities                                      330,360        298,018
 Current portion of long-term debt
  and obligations under capital leases             537,820        351,751
 Note payable to bank                            1,619,814

  Total Current Liabilities                      5,015,258      2,665,635

Note payable to bank                                              739,531
Long-term debt and obligations
 under capital leases                              409,743        435,278

Shareholders' Equity:
 Common stock, par value $.01 per
  share; authorized 20,000,000
  shares; 11,603,963 shares
  outstanding as of September 30,
  1999 and December 31, 1998                       116,040        116,040
 Additional paid-in capital                      7,787,152      7,787,152
 Accumulated deficit                            (5,674,506)    (5,110,883)

  Total Shareholders' Equity                     2,228,686      2,792,309

  Total Liabilities and
   Shareholders' Equity                         $7,653,687     $6,632,753



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

                                     3


ITEM #1 FINANCIAL STATEMENTS              PART I - FINANCIAL INFORMATION

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

                        THREE MONTHS ENDED            NINE MONTHS ENDED
                   September 30,  September 30,  September 30,  September 30,
                       1999           1998           1999           1998

Revenues:
 Project billings
  and services      $3,746,540     $3,025,542      $9,748,846     $7,531,604
 Project costs       3,075,201      2,181,844       7,564,035      5,302,814
  Gross margin         671,339        843,698       2,184,811      2,228,790


Selling, general
 and administrative
 expenses              925,568        571,995       2,586,706      1,594,016
  Operating (loss)
   income             (254,229)       271,703        (401,895)       634,774


Other income and
 expense:
 Interest expense       58,527         31,930         126,458         83,977
 Other expense
  (income), net         21,691           (175)         35,270        (13,229)
Total other income
 and expense            80,218         31,755         161,728         70,748

NET (LOSS) INCOME  $  (334,447)   $   239,948      $ (563,623)   $   564,026

Earnings (loss)
 per common share
 - basic and
 diluted           $     (0.03)   $      0.02      $    (0.05)   $      0.05

Weighted average
 shares outstanding 11,603,963     11,565,379      11,603,963     11,565,379


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

                                     4



ITEM #1 FINANCIAL STATEMENTS               PART I - FINANCIAL INFORMATION

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

                                                   NINE MONTHS ENDED
                                             September 30,     September 30,
                                                 1999              1998

Operating activities:
 Net (loss) income                           $   (563,623)     $    564,026
 Adjustments to reconcile net (loss)
  income to net cash (used in) provided
  by operating activities:
   Depreciation and amortization                  223,540           121,032
   (Gain) loss on sale of equipment                   134
   (Increase) decrease in operating
    assets and increase (decrease) in
    operating liabilities:
     Accounts receivable                         (714,089)         (411,120)
     Costs on uncompleted projects
      applicable to future billings              (358,986)          (56,495)
     Billings and estimated profit in
      excess of costs of uncompleted
      contracts                                   (93,775)          223,686
     Prepaid expenses and other assets             21,956          (139,857)
     Accounts payable and accrued expenses        580,896          (195,101)
  Net cash (used in) provided by operating
   activities                                    (903,947)          106,171

Investing activities:
 Proceeds from sale of equipment                   30,531
 Purchase of property and equipment               (65,885)         (178,965)
  Net cash used in investing activities           (35,354)         (178,965)

Financing activities:
 Cash overdraft                                    56,619          (173,110)
 Proceeds from notes payable to banks
  and current and long-term borrowings,
  net of financing costs                        4,090,139         3,377,142
 Principal payments on current and
  long-term borrowings                         (3,321,871)       (3,194,417)
  Net cash provided by financing activties        824,887             9,615

Decrease in cash and cash equivalents            (114,414)          (63,179)

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

CASH AND CASH EQUIVALENTS AT END
 OF PERIOD                                    $     7,692       $    18,338

Non-cash items:
 Financed equipment                           $   256,818       $   309,989
 Issuance of common stock                               0            28,651

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

                                      5



                    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 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
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 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.

                                  6


3.    The  Company purchased technical services, consulting services
and rented certain office space from a shareholder and its affiliates.
The  costs for these services amounted to $263,190 and $253,619  for
the nine months ended September 30, 1999 and 1998 respectively.

      Additionally,  the Company provided $929,883 and  $208,546  of
remediation,  sub-contract  support  and  project  services   to   a
shareholder  and its affiliates for the nine months ended  September
30,   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
during  the first nine months 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.

                                   7





                   PART I - FINANCIAL INFORMATION

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


                   LIQUIDITY AND CAPITAL RESOURCES

       At  September  30,  1999,  the  Company  had  cash  and  cash
equivalents of $7,692 as compared to $122,106 at December 31, 1998.

      At  September  30,  1999, the Company had  a  working  capital
deficit  of $297,690 compared to a surplus of $1,019,312 at December
31, 1998, with a current ratio of .94 to 1 at September 30, 1999 and
1.38 to 1 at December 31, 1998.  The decrease in working capital  is
primarily due to the Company's revolving loan being classified as  a
current  liability  as  of September 30, 1999  and  as  a  long-term
liability as of December 31, 1998.

     For the nine months ended September 30, 1999, the Company's net
cash  used in operations was $903,947 compared to net cash  provided
by operations of $106,171 during the nine months ended September 30,
1998.  The increase in cash used in operating activities during  the
first  nine  months  of 1999 was attributable  to  several  factors.
First,  the  Company  was  completing  the  implementation  of   its
expansion  and  growth plan during the first quarter  of  1999,  and
outlayed cash of approximately $95,000 related to the opening of its
new office in Buffalo, NY.  Second, the Company had cash outlays  of
approximately $80,000 preparing for an emergency spill contract that
covers 75% of the land area in New York State.  The contract,  which
the  Company  had anticipated would begin in July of 1999,  did  not
begin  until October 17, 1999 as a result of delays in the New  York
State budget being approved.  Third, the Company incurred losses  of
$170,000  on  several tank installation projects.  As  a  result  of
these  losses,  the Company is no longer pursuing tank  installation
work  and  is  in  the  process  of selling  its  tank  installation
equipment.   The result of this sale is not anticipated  to  have  a
significant  impact  on  the  Company's overall  financial  results.
Finally, the Company had approximately $272,000 in losses on several
asbestos  projects  and an industrial cleaning  project  during  the
third  quarter of 1999.  These losses were the result of  incomplete
bidding  practices  and poor project management.   The  Company  has
since  refined  its approach to asbestos projects, is  revising  its
estimating  practices,  and has started  an  education  program  for
branch  managers in better project execution.  The Company has  also
replaced  several  project managers with more experienced  personnel
from other firms.

      The Company's net cash used in investing activities of $35,354
during  the  first nine months of the year was attributable  to  the
purchase  of a wet/dry vacuum, six gas meters, several negative  air
machines,  a pressure washer, and computer and office equipment  and
to the sale of several pieces of equipment.

      Cash provided by financing activities was $824,887, which  was
primarily  due  to  the  items discussed above  and  the  timing  of
paydowns and cash advances on the Company's line of credit.

                                  8



     As of September 30, 1999, the Company had a loan agreement that
provided  for  borrowings up to $2,000,000  on  a  revolving  basis,
collateralized by all accounts receivable, inventory  and  equipment
now  owned or acquired later.  The loan is subject to renewal at the
bank's option and is payable on April 30, 2000, and is guaranteed by
a  shareholder for an amount not to exceed $500,000.   In  addition,
effective  August 13, 1999, the Company obtained an additional  loan
for $150,000 which is payable on November 13, 1999.

     During the first nine 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., to a director of
the Company.  The sale did not have a significant impact on the
Company's financial statements.

YEAR 2000

      The Company recognizes the need to evaluate its operations  so
they  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  was completed in  October  of  1999.   The
Company  has  spent approximately $40,000 to date  on  these  system
upgrades.

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 September 30, 1999, the  carrying
value of the property is $1,605,427.

                                  9



                        RESULTS OF OPERATIONS


                              BILLINGS

      The  Company's project billings for the third quarter of  1999
increased 24% to $3,746,540 from $3,025,542 for the third quarter of
1998.   For  the  nine month period ended September  30,  1999,  the
Company's  billings have increased 29% to $9,748,846 from $7,531,604
for  the same period in 1998. Revenues from underground storage tank
removals and installations increased approximately $1,200,000, which
was  primarily  attributable to the Federal Government  deadline  to
remove  all  underground  storage tanks ("USTs")  that  are  not  in
compliance with the EPA guidelines for USTs. Billings from  asbestos
projects  increased  approximately $1,400,000  while  billings  from
remediation projects increased approximately $900,000.  The increase
in  these  service  lines was offset by a decrease of  approximately
$2,000,000   in  the  transportation  and  disposal  and  industrial
cleaning  service lines combined.  The decrease was due to  a  major
emergency  spill  contract and a large industrial cleaning  contract
the Company had during 1998.  During the nine months ended September
30,  1999, the Company's branches that were opened during  the  last
half  of 1998 generated revenue of approximately $2,000,000, all  of
which was core service revenue resulting from competitive bidding in
both  the public and private markets.  The Company's Braintree,  MA,
and  Albany,  NY, branches also showed an increase of  approximately
$2,800,000  in  revenue when compared to the first  nine  months  of
1998.


                   PROJECT COSTS AND GROSS MARGIN

      Project costs for the third quarter of 1999 increased  41%  to
$3,075,201  from  $2,181,844 for the same period in  1998.   Project
costs  as  a percentage of revenues were 82% and 72% for  the  three
months ended September 30, 1999 and 1998 respectively.  Gross margin
for the third quarter of 1999 decreased to 18% from 28% for the same
period in 1998.

      For  the  nine month period ended September 30, 1999,  project
costs  increased  43%  to $7,564,035 from $5,302,814  for  the  nine
months  ended September 30, 1998.  Project costs as a percentage  of
revenues were 78% and 70% for the nine month periods ended September
30,  1999 and 1998, respectively.  Gross margin for the nine  months
ended  September  30, 1999 decreased to 22% from 30%  for  the  same
period in 1998.

       As  a  result  of  increased  billings,  project  costs  also
increased.   The decrease in gross margin was due to the significant
losses  taken  on  several tank installation and  asbestos  projects
during  the  third quarter of 1999.  As a result of these  projects,
the  Company  had  approximately $640,000 in cash outlays  and  lost
gross margin dollars.  Most of this loss was absorbed by the Company
during the third quarter of 1999.  Also, in 1998, the Company had  a
major  emergency cleanup contract that was performed on a  time  and
materials basis, which produced a higher gross margin than bid work.

                                   10


       SELLING, GENERAL,  ADMINISTRATIVE AND INTEREST EXPENSES

     Selling, general and administrative expenses ("SG&A")  for  the
quarter  ended  September 30, 1999 increased 62%  to  $925,568  from
$571,995  for  the same period in 1998. For the nine  months  period
ended  September  30, 1999, SG&A increased 62%  to  $2,586,706  from
$1,594,016  for  the same period in 1998.  SG&A as a  percentage  of
revenues  increased  to 25% versus 19% for the  three  months  ended
September  30, 1999.  For the nine month period ended September  30,
1999,  SG&A  increased to 27% of revenues versus 21%  for  the  same
period  in  1998.   The increase in SG&A was due  to  the  Company's
branch expansion.  During the last half of 1998 and during 1999, the
Company  opened branches in Edison, NJ, Buffalo, NY, and  Rochester,
NY  and  significantly increased the operations of  the  Athens,  PA
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  nine  months
ended  September 30, 1999, was $102,508 higher than  for  the  first
nine  months  of 1998.  Approximately $50,000 of this  increase  was
related  to the purchase of eleven utility vehicles, a backhoe,  and
other  equipment,  valued at approximately $297,000,  subsequent  to
September 30, 1998.

                          INTEREST EXPENSE

      Interest expense for the nine months ended September 30,  1999
increased 51% to $126,458 from $83,977 for the same period in  1998.
As  of  September  30,  1999, the Company has  $2,000,000  in  total
available  borrowings as compared to total available  borrowings  of
$1,000,000  as  of  September 30, 1998.  The  increase  in  interest
expense  was primarily due to the increase in the Company's  average
outstanding  balance on the revolving loan. The  increase  was  also
attributable to the financing of new equipment.


                          NET (LOSS) INCOME

      The net loss for the three months ended September 30, 1999 was
($334,447), or ($.03) per share (basic and diluted), compared  to  a
net  income of $239,948, or $.02 per share (basic and diluted),  for
the  same  period in 1998.  For the nine months ended September  30,
1999,  the  net loss was ($563,623), or ($.05) per share (basic  and
diluted),  compared to a net income of $564,026, or $.05  per  share
(basic and diluted), for the same period in 1998.


Item 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 September 30, 1999.

                                 11


                     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 and Reports on Form 8-K.

           No reports on Form 8-K were filed during the quarter
  ended September 30, 1999.


                                   12






                           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: November 15, 1999     /s/ John R. Loveland
                                John R. Loveland,
                                Chief Executive Officer

Date: November 15, 1999    /s/ Christopher J. Polimino
                               Christopher J. Polimino,
                               Executive Vice President
                               and Chief Accounting Officer



                                   13