<PAGE>

                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                   FORM 10-Q


     Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934

                    FOR THE QUARTER ENDED SEPTEMBER 30, 1999

                          COMMISSION FILE NO. 0-19811
                                              -------


                          OPTA FOOD INGREDIENTS, INC.
             (Exact Name of Registrant as Specified in its Charter)


       DELAWARE                                          04-3117634
------------------------                    ------------------------------------
(State of Incorporation)                    (I.R.S. Employer Identification No.)


   25 WIGGINS AVENUE, BEDFORD, MA                             01730
----------------------------------------                   ----------
(Address of Principal Executive Offices)                   (Zip Code)


                                (781) 276-5100
                -----------------------------------------------
                Registrant's Telephone No., 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           NO
                              -------           --------



As of November 1, 1999, the registrant had 10,976,901 shares of common stock
outstanding.
<PAGE>

OPTA FOOD INGREDIENTS, INC.

FORM 10-Q
--------------------------------------------------------------------------------

                        Quarter Ended September 30, 1999
                               Table of Contents
<TABLE>
<CAPTION>
                                                                         Page
                                                                        Number
                                                                        ------
<S>                                                                    <C>
Part I - Financial Information
------------------------------

Item 1 - Financial Statements

  Condensed Balance Sheet
    September 30, 1999 (Unaudited) and December 31, 1998 (Audited)         3
  Condensed Statement of Operations for the
    Three and Nine Months Ended September 30, 1999 and 1998 (Unaudited)    4
  Condensed Statement of Cash Flows for the
    Nine Months Ended September 30, 1999 and 1998 (Unaudited)              5
  Notes to Condensed Unaudited Financial Statements                        6

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

Item 3 - Quantitative and Qualitative Disclosure about                    12
  Market Risk

Part II - Other Information
---------------------------

    Item 1 through Item 6                                                 13

    Signatures                                                            14
</TABLE>
<PAGE>

OPTA FOOD INGREDIENTS, INC.

CONDENSED BALANCE SHEET (in thousands)
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                            SEPTEMBER 30,              DECEMBER 31,
                                                                1999                       1998
                                                         ------------------        -------------------
                                                             (Unaudited)                 (Audited)
<S>                                                          <C>                       <C>
ASSETS
 Current assets:
   Cash and cash equivalents                                      $ 25,558                   $ 30,315
   Accounts receivable, net                                          3,295                      1,950
   Inventories, net (Note 2)                                         3,358                      2,071
   Prepaid expenses and other current assets                           335                        384
                                                        ------------------        -------------------

        Total current assets                                        32,546                     34,720

 Fixed assets, net                                                  11,942                     12,473
 Goodwill                                                            1,590                          -
 Patents and trademarks, net                                           515                        626
 Other assets                                                           67                         69
                                                        ------------------        -------------------

                                                                  $ 46,660                   $ 47,888
                                                        ==================        ===================

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:
   Current portion of long term debt                              $    404                   $    426
   Accounts payable                                                  1,241                      1,003
   Accrued expenses                                                    850                      1,256
                                                        ------------------        -------------------

       Total current liabilities                                     2,495                      2,685

 Long term debt                                                      2,857                      3,126


Stockholders' equity:
   Common stock                                                        111                        111
   Additional paid-in capital                                       79,781                     79,747
   Treasury Stock                                                     (444)                         -
   Accumulated deficit                                             (38,140)                   (37,781)
                                                        ------------------        -------------------
Total stockholders' equity                                          41,308                     42,077
                                                        ------------------        -------------------

                                                                  $ 46,660                   $ 47,888
                                                        ==================        ===================
</TABLE>

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

                                       3
<PAGE>

OPTA FOOD INGREDIENTS, INC.

CONDENSED STATEMENT OF OPERATIONS (in thousands, except per share data)
--------------------------------------------------------------------------------
(Unaudited)

<TABLE>
<CAPTION>
                                               FOR THE THREE  MONTHS ENDED                   FOR THE NINE MONTHS ENDED
                                                     SEPTEMBER 30,                                 SEPTEMBER 30,
                                             ------------------------------------      ----------------------------------
                                                    1999                1998                 1999                1998
                                             ---------------     ----------------      --------------     ---------------

<S>                                        <C>                 <C>                   <C>                <C>
Product revenue                                      $ 5,368              $ 4,133             $13,939            $  9,714

Cost and expenses:
  Cost of revenue                                      3,357                3,112               9,110               7,258
  Selling, general and administrative                  1,144                  939               3,245               2,800
  Research and development                               816                  926               2,435               2,701
  Restructuring costs (Note 3)                             -                    -                 350                   -
                                             ---------------     ----------------      --------------     ---------------
                                                       5,317                4,977              15,140              12,759

Income (loss) from operations                             51                 (844)             (1,201)             (3,045)

Other income (expense):
  Interest income                                        316                  397                 996               1,240
  Interest expense                                       (64)                 (57)               (195)               (214)
  Other income, net                                       13                   16                  42                  12
                                             ---------------     ----------------      --------------     ---------------
                                                         265                  356                 843               1,038
                                             ---------------     ----------------      --------------     ---------------

Net income (loss)                                    $   316                ($488)              ($358)            ($2,007)
                                             ===============     ================      ==============     ===============

Basic net income (loss) per share
 (Note 4)                                               $.03                ($.04)              ($.03)              ($.18)
                                             ===============     ================      ==============     ===============

Diluted net income (loss) per share
 (Note 4)                                               $.03                ($.04)              ($.03)              ($.18)
                                             ===============     ================      ==============     ===============

Weighted average shares outstanding
 basic                                                10,975               11,088              11,042              11,083
                                             ===============     ================      ==============     ===============

Weighted average shares outstanding
 diluted                                              11,004               11,088              11,042              11,083
                                             ===============     ================      ==============     ===============


</TABLE>

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

                                       4
<PAGE>

OPTA FOOD INGREDIENTS, INC.

CONDENSED STATEMENT OF CASH FLOWS (in thousands)
--------------------------------------------------------------------------------
(Unaudited)

<TABLE>
<CAPTION>
                                                              FOR THE NINE MONTHS ENDED
                                                                     SEPTEMBER 30,
                                                        ----------------------------------------------
                                                                1999                       1998
                                                        ------------------        --------------------
<S>                                                       <C>                       <C>
Cash flows from operating activities:
  Net loss                                                         ($  358)                  ($  2,007)
  Adjustments to reconcile net loss to cash used
    in operating activities:
    Depreciation and amortization                                    1,219                       1,059
    Forgiveness of notes receivable                                      -                          20
    Change in assets and liabilities:
      Increase in accounts receivable, net                            (919)                       (393)
      (Increase) decrease in inventories, net                       (1,011)                        318
      (Increase) decrease in other assets                               54                        (110)
      Increase (decrease) in accounts payable                          238                        (372)
      Decrease in accrued expenses                                    (406)                        (67)
                                                        ------------------        --------------------
  Total adjustments                                                   (825)                        455
                                                        ------------------        --------------------

Net cash used in operating activities                               (1,183)                     (1,552)

Cash flows from investing activities:
  Acquisition of Stabilized Products                                (2,412)                          -
  Purchase of fixed assets                                            (394)                       (878)
  Increase in patents and trademarks                                   (67)                        (42)
  Decrease in other assets                                               2                          52
                                                        ------------------        --------------------

Net cash used in investing activities                               (2,871)                       (868)

Cash flows from financing activities:
  Proceeds from issuance of common stock                                33                          42
  Purchase of treasury stock                                          (444)                          -
  Principal payments on long term debt                                (292)                     (1,100)
                                                        ------------------        --------------------

Net cash used in financing activities                                 (703)                     (1,058)
                                                        ------------------        --------------------

Net decrease in cash and cash equivalents                           (4,757)                     (3,478)
Cash and cash equivalents at beginning of period                    30,315                      33,689
                                                        ------------------        --------------------

Cash and cash equivalents at end of period                         $25,558                   $  30,211
                                                        ==================        ====================
</TABLE>

    The accompanying notes are an integral part of the financial statements

                                       5
<PAGE>

OPTA FOOD INGREDIENTS, INC.

NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS
--------------------------------------------------------------------------------

1. BASIS OF PRESENTATION

   The condensed financial statements of Opta Food Ingredients, Inc. (the
   "Company") include, in the opinion of management, all adjustments (consisting
   of normal and recurring adjustments) necessary for a fair statement of the
   Company's financial position at September 30, 1999 and December 31, 1998 and
   the results of operations for the three and nine months ended September 30,
   1999 and 1998, respectively.  The results of operations are not necessarily
   indicative of results for a full year.

   These financial statements should be read in conjunction with the financial
   statements contained in the Company's Annual Report on Form 10-K for the year
   ended December 31, 1998, filed with the Securities and Exchange Commission
   pursuant to Section 13 of the Securities Exchange Act of 1934.  Certain
   information and footnote disclosures normally included in the financial
   statements prepared in accordance with generally accepted accounting
   principles have been condensed or omitted pursuant to the Securities and
   Exchange Commission rules and regulations.

2. INVENTORIES, NET

   Inventories consist of the following (in thousands):

<TABLE>
<CAPTION>
                                                  SEPTEMBER 30,                December 31,
                                                       1999                        1998
                                              --------------------         ------------------

<S>                                             <C>                          <C>
  Raw materials                                             $1,163                     $  420
  Finished goods                                             2,195                      1,651
                                              --------------------         ------------------

                                                            $3,358                     $2,071
                                              ====================         ==================
</TABLE>

          Inventories are stated at the lower of cost or market, cost being
   determined using the first-in, first-out method. Inventories are reflected
   net of reserves of $384,000 at September 30, 1999 and $80,000 at December 31,
   1998.

3. RESTRUCTURING COSTS

   On February 18, 1999, the Company announced a restructuring program which
   included a reduction in headcount at its corporate headquarters as a result
   of discontinuing research on its protein coatings and encapsulation
   technology platform. As a result, the Company recorded a restructuring charge
   of $350,000 in the first quarter of 1999 which is included in operating
   expenses for the nine months ended September 30, 1999.


4. NET INCOME (LOSS) PER SHARE

   Basic net income (loss) per share is determined by dividing the net
   loss by the weighted average number of common shares outstanding during the
   period. Diluted net income (loss) per share for the three months ended
   September 30, 1999 is determined by dividing the net income by the
   weighted average shares outstanding including common stock equivalents.

                                       6
<PAGE>

OPTA FOOD INGREDIENTS, INC.

NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS (CONTINUED)
--------------------------------------------------------------------------------

   For the nine months ended September 30, 1999 as well as the three months and
   nine months ended September 30, 1998, all common stock equivalents have been
   excluded from weighted average shares outstanding for calculating diluted net
   income (loss) per share because such equivalents are anti-dilutive.


5. STOCK REPURCHASE PLAN

   In April 1999, the Company's Board of Directors approved a stock
   repurchase plan under which the Company is authorized to purchase shares
   subject to certain business and market restrictions.  In May 1999, the
   Company purchased 150,000 shares of common stock at an aggregate cost of
   $443,750 which has been recorded as treasury stock at September 30, 1999.


6. ACQUISITION OF STABILIZED PRODUCTS, INC.

   On June 30, 1999, the Company purchased the assets of Stabilized Products,
   Inc. for approximately $2,412,000. The Company's balance sheet at June 30,
   1999 reflected the following preliminary purchase price allocation:

<TABLE>
<S>                                <C>
        Accounts Receivable            $  426,000
        Inventories                       276,000
        Other assets                       80,000
        Goodwill                        1,630,000

</TABLE>

          The Company's condensed statements of operations and cash flows for
   the three and nine months ended September 30, 1999 reflect the financial
   results of Stabilized Products, Inc. from July 1, 1999.  Proforma financial
   information has not been provided because the acquisition is deemed
   immaterial.  The goodwill related to the acquisition is being amortized on a
   straight-line basis over a 10 year period.


                                       7
<PAGE>

PART I ITEM 2

OPTA FOOD INGREDIENTS, INC.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS
--------------------------------------------------------------------------------

INTRODUCTION:

Opta Food Ingredients, Inc. (the "Company") is a fully integrated developer,
manufacturer and marketer of proprietary food ingredients used by consumer food
companies to improve the nutritional content, healthfulness and taste of a wide
variety of foods.  The Company modifies inexpensive raw materials and produces
natural food ingredients that can be considered Generally Recognized as Safe
("GRAS") under current U.S. Food and Drug Administration ("FDA") regulations.

The Company began shipping its first product, EverFresh, in November 1991,
acquired an oat fiber business in June 1992, launched Opta Oat Fibers in
September 1992, began shipping OptaGrade in the fourth quarter of 1993,
commercialized CrystaLean and OptaFil in 1994, introduced OptaMist, Optex and
OptaGlaze in June 1996 and launched Opta Baking Gloss in May 1998.  The Company
currently derives substantially all of its revenue from its Opta Oat Fibers,
OptaGrade, OptaMist and CrystaLean products.  This discussion should be read in
conjunction with the Company's Annual Report on Form 10-K for the year ended
December 31, 1998 and the accompanying unaudited condensed financial statements
and notes for the three and nine months ended September 30, 1999 and 1998,
respectively.

The following Discussion and Analysis of the Company's Financial Condition and
Results of Operations may contain forward-looking statements that involve risks
and uncertainties.  The Company's actual results could differ significantly from
historical results or the Company's expectations as expressed in such forward-
looking statements.  Factors which could cause actual results to differ from
these expectations include the size and timing of significant orders, as well as
deferral of orders, over which the Company has no control; the extended product
testing cycles of the Company's potential customers; the variation in the
Company's sales cycles from customer to customer; increased competition posed by
food ingredient manufacturers; changes in pricing policies by the Company and
its competitors; the adequacy of existing manufacturing capacity, or the need to
secure or build additional   manufacturing capacity in order to meet the demand
for the Company's products; the Company's success in expanding its sales and
marketing programs and its ability to gain increased market acceptance for its
existing product lines; the Company's ability to timely develop and successfully
introduce new products in its pipeline at acceptable costs; the ability to scale
up and successfully produce its products; the potential for significant
quarterly variations in the mix of sales among the Company's products; the gain
or loss of significant customers; shortages in the availability of raw materials
from the Company's suppliers; the impact of new government regulations on food
products; potential Year 2000 problems; and general economic conditions.

                                       8
<PAGE>

OPTA FOOD INGREDIENTS, INC.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS
--------------------------------------------------------------------------------


RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDED SEPTEMBER 30, 1999 AND 1998:

Revenue.  Revenue for the three months ended September 30, 1999 was $5.4
million, representing an increase of $1.2 million or 30% in comparison to $4.1
million for the comparable 1998 quarter.  The increase in 1999 revenue was
largely the result of the additional revenue related to the business acquired
from Stabilized Products, Inc. ("SPI") on June 30, 1999 as well as increased
demand from one of the Company's major customers during the third quarter of
1999.

Cost of revenue.  Cost of revenue for the three months ended September 30, 1999
was $3.4 million, representing an increase of $245,000 or 8% in comparison to
$3.1 million for the comparable 1998 quarter.  Cost of revenue as a percentage
of revenue decreased to 63% for the third quarter of 1999 as compared to 75% in
the third quarter of 1998. This percentage decrease was largely the result of
certain improvements in fiber-based and starch-based product margins resulting
from operating efficiencies as well as a reduction in manufacturing costs.  In
addition, the Company's margins during the third quarter of 1999 were impacted
favorably by a supply agreement with one of the Company's major customers.

Selling, General and Administrative Expenses.  Selling, general and
administrative ("SG&A") expenses for the three months ended September 30, 1999
were $1.1 million, representing an increase of $205,000 or 22% in comparison to
$939,000 for the comparable 1998 quarter. The increase in SG&A expenses was
principally due to the additional expenses attributable to the business acquired
from SPI.

Research and Development Expenses.  Research and development ("R&D") expenses
for the three months ended September 30, 1999 were $816,000, representing a
decrease of $110,000 or 12% in comparison to $926,000 for the comparable 1998
quarter. The decrease in R&D expenses was the result of the reduction in
personnel costs related to the Company's restructuring program which
discontinued research on its protein coatings and encapsulation technology
platform.

Other Income.  Other income for the three months ended September 30, 1999 was
$265,000, representing a decrease of $91,000 or 26% in comparison to $356,000
for the comparable 1998 quarter. The decrease was due to decreased interest
income on reduced amounts of cash and cash equivalents during the third quarter
of 1999 as compared to the comparable 1998 quarter.

RESULTS OF OPERATIONS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1999 AND 1998:

Revenue.  Revenue for the nine months ended September 30, 1999 was $13.9
million, representing an increase of $4.2 million or 43% in comparison to $9.7
million for the first nine months of 1998. The increase in 1999 revenue was
largely the result of increased demand from two of the Company's major
customers, one of which was not a major customer in the comparable 1998 period,
as well as the additional revenue related to the business acquired from SPI on
June 30, 1999.

                                       9
<PAGE>

OPTA FOOD INGREDIENTS, INC.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS
--------------------------------------------------------------------------------

Cost of Revenue.  Cost of revenue for the nine months ended September 30, 1999
was $9.1 million, representing an increase of $1.8 million or 26% in comparison
to $7.3 million for the comparable 1998 period.  Cost of revenue as a percentage
of revenue decreased to 65% in 1999 as compared to 75% for the 1998 period. This
percentage decrease was largely the result of certain improvements in fiber-
based and starch-based product margins resulting from operating efficiencies as
well as a reduction in manufacturing costs.  In addition, the Company's margins
during the first nine months 1999 were impacted favorably by a supply agreement
with one of the Company's major customers.

Selling, General and Administrative Expenses.  SG&A expenses for the nine months
ended September 30, 1999 were $3.2 million, representing an increase of $445,000
or 16% in comparison to $2.8 million for the comparable 1998 period. The
increase in SG&A expenses was principally due to an increase in legal and
consulting costs as well as the additional expenses attributable to the business
acquired from SPI.

Research and Development Expenses.  R&D expenses for the nine months ended
September 30, 1999 were $2.4 million, representing a decrease of $266,000 or 10%
in comparison to $2.7 million for the comparable 1998 period. The decrease in
R&D expenses was the result of the reduction in personnel costs related to the
Company's restructuring program which discontinued research on its protein
coatings and encapsulation technology platform.

Restructuring Costs.  The Company recorded a restructuring charge of $350,000
during the first quarter of 1999 which is included in operating expenses for the
nine months ended September 30, 1999.  This charge was the result of a cost
reduction program which included a reduction in headcount at its corporate
headquarters as a result of discontinuing research on its protein coatings and
encapsulation technology platform.

Other Income.  Other income for the nine months ended September 30, 1999 was
$843,000, representing a decrease of $195,000 or 19% in comparison to $1.0
million for the comparable 1998 period. The decrease was due to decreased
interest income on reduced amounts of cash and cash equivalents during 1999 as
compared to the comparable 1998 period.

LIQUIDITY AND CAPITAL RESOURCES:

At September 30, 1999, the Company had $25.6 million in cash and cash
equivalents and $30.1 million of working capital.  The Company used
approximately $1.2 million of cash in operations during the nine months ended
September 30, 1999 compared with approximately $1.6 million used in the
comparable 1998 period.

Capital expenditures were $394,000 and $878,000 for the nine months ended
September 30, 1999 and 1998, respectively.  The Company utilized approximately
$2.4 million in cash to acquire the assets of Stabilized Products, Inc. on June
30, 1999.

                                       10
<PAGE>

OPTA FOOD INGREDIENTS, INC.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS
--------------------------------------------------------------------------------

The Company's various debt agreements contain covenants that restrict the
Company's ability to participate in merger discussions, pay dividends, limit
annual capital expenditures, invest in certain types of securities and obtain
additional debt financing without bank approval.  The Company was in compliance
with respect to all covenants and restrictions in its loan agreements at
September 30, 1999.

The Company believes that continued expenditure of funds will be necessary to
support its anticipated growth.  The Company believes that its existing cash and
cash equivalents, short term investments, long and short term debt and product
sales will be adequate to fund its planned operations, capital requirements and
expansion needs through at least 2000. However, the Company may require
additional capital in the long term, which it may seek through equity or debt
financing, equipment lease financing or funds from other sources. No assurance
can be given that these funds will be available to the Company on acceptable
terms, if at all. In addition, if the Company determines a need for funds to
support future operations, expansion or acquisitions, it may seek to obtain
capital when conditions are favorable, even if it does not have an immediate
need for additional capital at such time.

YEAR 2000 COMPLIANCE
--------------------

The Year 2000 issue concerns the inability of certain computerized information
systems to properly recognize date sensitive information such as a date using
"00" as the year 2000 rather than the year 1900.  This could cause systems to
fail or miscalculate, causing a disruption of operations.  The Company may be at
risk both with respect to its own Year 2000 compliance and the Year 2000
compliance of third parties, particularly suppliers of materials and services as
well as customers.


The Company relies on computer-based technology and utilizes a variety of third
party hardware and software extensively for financial and administrative
functions, such as accounting and management information.  Based on a recent
internal assessment of Year 2000 issues, the Company has identified and verified
that its internal information technology ("IT") systems are deemed to be Year
2000 compliant, including accounting/financial reporting,
manufacturing/production and sales/invoicing systems.


The Company retained a consulting firm to review the Year 2000 compliance of its
non-IT systems which include equipment or processes used in its manufacturing
facilities that may contain embedded technology.  The consultants issued their
report and assessment which concluded that the Company's non-IT critical systems
in its manufacturing facilities are Year 2000 compliant.    The Company is
currently in the final stages of updating all other non-IT systems including
research and development, telecommunications and general office equipment for
Year 2000 compliance.  The Company expects to complete this process by November
30, 1999.

                                       11
<PAGE>

OPTA FOOD INGREDIENTS, INC.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS
--------------------------------------------------------------------------------

Management believes that the most significant risk to the Company regarding Year
2000 compliance issues is the effect such issues may have on its suppliers and
customers.  The Company has contacted its significant suppliers and major
customers to assess the Year 2000 readiness of such suppliers and customers.
The Company is in the process of completing its evaluation of the potential
effects of any such third-party non-compliance on the Company's operations.
Upon completion of such evaluation, which will be concluded by December 1999,
the Company will determine the most reasonably likely worst case scenarios
arising from Year 2000 non-compliance and implement contingency plans to respond
to such scenarios.

The costs related to Year 2000 activities have not been and are not anticipated
to be material and management does not believe that the financial impact of the
Year 2000 issues discussed above will have a material adverse effect on the
Company's financial condition or results of operations; however, it is uncertain
to what extent the Company may be affected by any third party Year 2000
compliance issues.

PART I ITEM 3

QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK
---------------------------------------------------------

In January 1997, the Securities and Exchange Commission issued Financial
Reporting Release No. 48, which expands the disclosure requirements for certain
derivatives and other financial instruments.  The Company does not utilize
derivative financial instruments.  The carrying amounts reflected in the
condensed balance sheet of cash and cash equivalents, trade receivables and
trade payables approximates fair value at September 30, 1999 due to the short
maturities of these instruments.

                                       12
<PAGE>

OPTA FOOD INGREDIENTS, INC.

PART II - OTHER INFORMATION
--------------------------------------------------------------------------------


Items 1, 2, 3, 4, 5 and 6(b) - Not Applicable.



ITEM 6 (a) EXHIBITS

   (11) Basic and diluted net income (loss) per share computation (in thousands,
        except per share data):


<TABLE>
<CAPTION>
                                                   FOR THE THREE MONTHS  ENDED                 FOR THE NINE MONTHS ENDED
                                                           SEPTEMBER 30,                             SEPTEMBER 30,
                                                  ----------------------------------      ---------------------------------
                                                        1999                1998                1999               1998
                                                  ---------------    ---------------      --------------     --------------

<S>                                                 <C>                <C>                  <C>                <C>
Net income (loss)                                         $   316            ($  488)            ($  358)           ($2,007)
                                                  ===============    ===============      ==============     ==============

Weighted average shares outstanding - basic                10,975             11,088              11,042             11,083
                                                  ===============    ===============      ==============     ==============

Weighted average shares outstanding - diluted              11,004             11,088              11,042             11,083
                                                  ===============    ===============      ==============     ==============

Basic net income (loss) per share                         $   .03              ($.04)              ($.03)             ($.18)
                                                  ===============    ===============      ==============     ==============

Diluted net income (loss) per share                       $   .03              ($.04)              ($.03)             ($.18)
                                                  ===============    ===============      ==============     ==============
</TABLE>


For the three months ended September 30, 1999, diluted net income (loss) per
share is determined by dividing the net income by the weighted average shares
outstanding including common stock equivalents of 28,879 shares which represent
employee stock options. For the nine months ended September 30, 1999 as well as
the three months and nine months ended September 30, 1998, all common stock
equivalents have been excluded from weighted average shares outstanding for
calculating diluted net income (loss) per share because such equivalents are
anti-dilutive.



  (27)    Financial data schedule.

                                       13
<PAGE>

OPTA FOOD INGREDIENTS, INC.

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.



                                  Opta Food Ingredients, Inc.
                                  ---------------------------
                                     (Registrant)



DATE: November 5, 1999            BY: /s/ Lewis C. Paine, III
                                      -----------------------------------
                                     Lewis C. Paine, III
                                     Chairman of the Board, President and
                                     Chief Executive Officer
                                     (principal executive officer)



DATE: November 5, 1999            BY: /s/ Scott A. Kumf
                                      -------------------------------------
                                     Scott A. Kumf
                                     Chief Financial Officer,
                                     Vice President Administration and Treasurer
                                     (principal financial and accounting
                                     officer)






                                       14