|   | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) |
|--------|-----------------------------------------------|

|   | OF THE SECURITIES EXCHANGE ACT OF 1934 |
|--------|----------------------------------------|

|   | For the fiscal year ended: December 31, 2010 |
|--------|----------------------------------------------|

|   | Commission file number: 1-14128 |
|--------|---------------------------------|

| Yes | No  X |
|-----|-----------------|

| Yes | No  X |
|-----|-----------------|

| Yes X | No |
|-------|----|

| Yes__ | No __ |
|-------|-------|

| Large accelerated filer_                                            | Accelerated filer__               |   |
|---------------------------------------------------------------------|-----------------------------------|--------|
| Non-accelerated filer_(Do not check if a smaller reporting company) | Smaller reporting company X  |   |

| Yes | No  X |
|-----|-----------------|

|                                                                                                                                                                                                                                                                                                    |   | December 31, |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|--------|
| I. COMPANY-OWNED STORES:                                                                                                                                                                                                                                                                                | 2010*  |         | 2009   |
|                                                                                                                                                                                                                                                                                                    |   |         |   |
| Company-owned stores                                                                                                                                                                                                                                                                                    | 10     |         | 6      |
| Company-owned stores managed by franchisee                                                                                                                                                                                                                                                              | 1      |         | -      |
| Total                                                                                                                                                                                                                                                                                                   | 11     |         | 6      |
|                                                                                                                                                                                                                                                                                                    |   |         |   |
| (*) Existing store locations:  Illinois (1), Maryland (1), New York (5) Pennsylvania (1), Virginia (1) and Wisconsin (2).                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                                                                                                                    |   | December 31, |   |
| 2010*                                                                                                                                                                                                                                                                                                   |   | 2009         |
| II. FRANCHISED STORES:                                                                                                                                                                                                                                                                                  | 119    |         | 129    |
|                                                                                                                                                                                                                                                                                                    |   |         |   |
| (*) Existing store locations:  California (40), Delaware (3), Florida (1), Kentucky (2), Louisiana (1), Maryland (8), New Jersey (7), New York (34), North Dakota (3), Pennsylvania (7), Virginia (4), Washington D.C. (1), West Virginia (1), Wisconsin (5), and the U.S. Virgin Islands (2) |

| a.   | Term. Generally, the term of each Franchise Agreement is ten years and, subject to certain conditions, is renewable at the option of the franchisee. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------|

| b.   | Initial Fees. Generally, franchisees (must pay us a non-recurring, initial franchise fee of $20,000.  For each franchisee entering into more than one franchise agreement, we charge a non-recurring, initial franchise fee of $15,000 for the second location, and $10,000 for each location in excess of two.  We charge each franchisee of a Converted Store (an independent location converting to a Sterling Store) or Limited Access Facility (locations that have limited public access) a non-recurring, initial franchise fee of $10,000 per location. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c.   | Ongoing Royalties.  Franchisees are obligated to pay us ongoing royalties in an amount equal to a percentage (generally 8%) of the gross revenues generated by their Sterling Store. Franchisees of Converted Stores, however, pay ongoing royalties, on their store's historical average base sales, at reduced rates increasing (in most cases) from 2% to 6% for the first three years of the term of the Franchise Agreement.  Royalties on the gross revenues generated in excess of those base sales will be calculated at 8%.  Additionally, Franchisees of Limited Access Facilities pay ongoing royalties at reduced rates increasing from 1% to 4% in year 3 and each year thereafter.  The Franchise Agreement provides for the payment of ongoing royalties on a weekly basis, based upon the gross revenues for the preceding week. Gross revenues generally include all revenues generated from the operation of the Sterling Store, excluding refunds to customers, sales taxes, a limited amount of bad debts and, to the extent required by state law, fees charged by independent optometrists. |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d.   | Advertising Fund Contributions. Most franchisees must make ongoing contributions, on a weekly basis, to an advertising fund (the “Advertising Fund”) generally equal to 6% of their store's gross revenues for the preceding week. Franchisees of Limited Access Facilities, however, must make ongoing contributions equal to 4% of their store's gross revenues for the preceding week.  Generally, 50% of these funds are expended at the direction of each individual franchisee (for the particular Sterling Store in question), with the balance being expended on joint advertising campaigns for all franchisees located within specific geographic areas and/or on national promotions and campaigns. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| e.   | Termination. Franchise Agreements may be terminated if a franchisee has defaulted on its payment of monies due us, or in its performance of the other terms and conditions of the Franchise Agreement. During 2010, we reacquired the assets of (as well as possession of) six franchised stores.  Substantially all of the assets located in such stores were voluntarily surrendered and transferred back to us in connection with the termination of the related Franchise Agreements. In certain instances, we may re-convey the assets of such a store to a new franchisee, requiring the new franchisee to enter into our then current form of Franchise Agreement.  However, we review each store’s historical performance to consider if we will continue to operate such store (as a Company-owned location) without re-conveying the assets of such store to a new franchisee.  As of December 31, 2010, all six such stores remained Company-owned locations (inclusive of one store operated by a third party pursuant to a management agreement). |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The current U.S. and global economic conditions have affected and are likely to continue to affect our results of operations and financial position. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Our common stock trades on the OTC Bulletin Board, which makes it more difficult for shareholders to buy and sell shares of our common stock. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The application of the "penny stock rules" could reduce the liquidity and, therefore, the market price of our common stock. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------|

| ·   | The Chairman of our Board of Directors has ownership of and/or is directly involved in the operations of certain other retail optical companies, which are in competition with our Sterling Stores and Combine Members.  This competition may result in conflicts of interest. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We significantly depend on the ability and experience of certain members of our management team, and their departure may prevent or delay the successful implementation and execution of our business plan. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We have no control over the management of most of the Sterling Stores, nor do we control any of the Combine or TOG Members.  These stores may be managed by unsuccessful franchisees, Combine Members and/or TOG Members, which would reduce our revenues generated from these locations. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We operate in a highly competitive market, and many of our competitors have much greater resources, which may make it difficult for us to remain competitive. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The optical industry as a whole, including us, has experienced a reduction in profit margins. |
|--------------------|-----------------------------------------------------------------------------------------------|

| ·   | As refractive laser surgery gains market acceptance, we may lose revenue from traditional eyewear customers. |
|--------------------|--------------------------------------------------------------------------------------------------------------|

| ·   | We are subject to a variety of federal, state and local laws, rules and regulations that affect the health care industry, which may affect our ability to generate revenues or subject us to additional expenses. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | If our subsidiary, VCC, is no longer permitted to employ optometrists, then the revenue generated from its California Sterling Stores would, in all likelihood, decrease materially, thereby decreasing net income and cash flow. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We may be exposed to significant risk from liability claims if we are unable to obtain insurance, at acceptable costs, to protect us against potential liability claims. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The viability of most of our Sterling Stores and most of our Combine and TOG Members remains dependent on our relationship with optometrists and/or ophthalmologists. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Certain events could result in a dilution of shareholders’ ownership of our common stock. |
|--------------------|-------------------------------------------------------------------------------------------------|

| ·   | Applicable tax rules could prohibit us from being able to utilize our net operating loss carry-forwards (“NOLs”), thereby decreasing net income and cash flows. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The acquisition of Combine Buying Group may create competition with our Sterling Stores. |
|--------------------|------------------------------------------------------------------------------------------|

| ·   | We are dependent upon a limited number of vendors to provide our members with a broad spectrum of product purchasing options.  If these vendors cease to do business with us or do not meet our demands, either in volume or quantity, then we could be materially harmed. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We rely heavily on computer systems in managing financial results and day-to-day operations.  Any damage or interruption in such systems could cause us delays in financial reporting and difficulties in managing day-to-day operations exposing us to additional operating expenses. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | As we guarantee certain of our Sterling Store leases, we are exposed to ongoing lease liability and the potential for future losses should one of those Sterling Stores shut down operations. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | To maintain ongoing operations, we will need to extend the term on our current credit facility, or find alternative financing.  Additionally, we may be unable to service our current debt obligations with cash flows from operations. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Due to the pending litigation with Neil Glachman and Combine Optical Management Corporation, we may need additional financing should the result of such litigation be unfavorable to us. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The Canadian/US dollar exchange rate exposes us to foreign currency risks. |
|--------------------|----------------------------------------------------------------------------|

|           |   | 2010   |   |   | 2009   |   |
|----------------|--------|--------|--------|--------|--------|--------|
| Quarter Ended: |   | High   |   |   | Low    |   |   | High |   |   | Low |   |
|           |   |   |   |   |   |   |   |   |   |   |   |   |
| March 31       |   | $      | 0.11   |   |   | $      | 0.07 |   |   | $ | 0.19 |   |   | $ | 0.08 |   |
| June 30        |   | $      | 0.11   |   |   | $      | 0.03 |   |   | $ | 0.19 |   |   | $ | 0.10 |   |
| September 30   |   | $      | 0.08   |   |   | $      | 0.03 |   |   | $ | 0.20 |   |   | $ | 0.10 |   |
| December 31    |   | $      | 0.13   |   |   | $      | 0.04 |   |   | $ | 0.15 |   |   | $ | 0.06 |   |

|                                                |   | For the Year Ended December 31 (in thousands): |   |
|-----------------------------------------------------|--------|------------------------------------------------|--------|
|                                                |   | 2010                                           |   |   | 2009 |   |   | $ Change |   |   | % Change |   |
| Net Revenues:                                       |   |                                           |   |   |   |   |   |   |   |   |   |   |
| Optical purchasing group sales                      |   | $                                              | 55,193 |   |   | $ | 50,379 |   |   | $ | 4,814 |   |   |   | 9.6 | % |
| Cost of optical purchasing group sales              |   |                                           | 52,779 |   |   |   | 48,290 |   |   |   | 4,489 |   |   |   | 9.3 | % |
| Gross margin                                        |   |                                           | 2,414  |   |   |   | 2,089 |   |   |   | 325 |   |   |   | 15.6 | % |
|  Selling, General and Administrative Expenses: |   |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Salaries and related benefits                       |   |                                           | 458    |   |   |   | 452 |   |   |   | 6 |   |   |   | 1.3 | % |
| Depreciation and amortization                       |   |                                           | 285    |   |   |   | 306 |   |   |   | (21 | ) |   |   | (6.9 | %) |
| Rent and related overhead                           |   |                                           | 244    |   |   |   | 249 |   |   |   | (5 | ) |   |   | (2.0 | %) |
| Professional fees                                   |   |                                           | 148    |   |   |   | 191 |   |   |   | (43 | ) |   |   | (22.5 | %) |
| Credit card and bank fees                           |   |                                           | 145    |   |   |   | 114 |   |   |   | 31 |   |   |   | 27.2 | % |
| Relocation expenses                                 |   |                                           | 69     |   |   |   | - |   |   |   | 69 |   |   |   | n/a |   |
| Bad debt expense                                    |   |                                           | 59     |   |   |   | 263 |   |   |   | (204 | ) |   |   | (77.6 | %) |
| Other general and administrative costs              |   |                                           | 39     |   |   |   | 27 |   |   |   | 12 |   |   |   | 44.4 | % |
| Goodwill and intangible asset impairment            |   |                                           | -      |   |   |   | 702 |   |   |   | (702 | ) |   |   | (100.0 | %) |
| Compensation expense                                |   |                                           | -      |   |   |   | 700 |   |   |   | (700 | ) |   |   | (100.0 | %) |
| Total selling, general and administrative expenses  |   |                                           | 1,447  |   |   |   | 3,004 |   |   |   | (1,557 | ) |   |   | (51.8 | %) |
| Operating Income (Loss)                             |   |                                           | 967    |   |   |   | (915 | ) |   |   | 1,882 |   |   |   | 205.7 | % |

| Other Income (Expense):                         |   |   |   |   |   |   |   |   |   |   |   |   |
|-------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Other income                                    |   |   | 84     |   |   |   | 153    |   |   |   | (69    | )      |   |   | (45.1 | %) |
| Interest expense, net                           |   |   | (166   | )      |   |   | (169   | )      |   |   | 3      |   |   |   | (1.8 | %) |
| Total other expense                             |   |   | (82    | )      |   |   | (16    | )      |   |   | (66    | )      |   |   | (412.5 | %) |
| Income (loss) before provision for income taxes |   | $      | 885    |   |   | $      | (931   | )      |   | $      | 1,816  |   |   |   | 195.1 | % |

|                                                |   | For the Year Ended December 31 (in thousands): |   |
|-----------------------------------------------------|--------|------------------------------------------------|--------|
|                                                |   | 2010                                           |   |   | 2009 |   |   | $ Change |   |   | % Change |   |
| Net Revenues:                                       |   |                                           |   |   |   |   |   |   |   |   |   |   |
| Royalties                                           |   | $                                              | 5,520  |   |   | $ | 5,502 |   |   | $ | 18 |   |   |   | 0.3 | % |
| Franchise and other related fees                    |   |                                           | 150    |   |   |   | 218 |   |   |   | (68 | ) |   |   | (31.2 | %) |
| Net revenues                                        |   |                                           | 5,670  |   |   |   | 5,720 |   |   |   | (50 | ) |   |   | (0.9 | %) |
|  Selling, General and Administrative Expenses: |   |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Salaries and related benefits                       |   |                                           | 806    |   |   |   | 1,404 |   |   |   | (598 | ) |   |   | (42.6 | %) |
| Professional fees                                   |   |                                           | 518    |   |   |   | 572 |   |   |   | (54 | ) |   |   | (9.4 | %) |
| Convention and trade show expenses                  |   |                                           | -      |   |   |   | 202 |   |   |   | (202 | ) |   |   | (100.0 | %) |
| POS system installation costs                       |   |                                           | 78     |   |   |   | 73 |   |   |   | 5 |   |   |   | 6.8 | % |
| Rent and related overhead                           |   |                                           | 256    |   |   |   | 567 |   |   |   | (311 | ) |   |   | (54.9 | %) |
| Bad debt                                            |   |                                           | 63     |   |   |   | 409 |   |   |   | (346 | ) |   |   | (84.6 | %) |
| Depreciation and amortization                       |   |                                           | 61     |   |   |   | 227 |   |   |   | (166 | ) |   |   | (73.1 | %) |
| Other general and administrative costs              |   |                                           | 116    |   |   |   | 310 |   |   |   | (194 | ) |   |   | (62.6 | %) |
| Total selling, general and administrative expenses  |   |                                           | 1,898  |   |   |   | 3,764 |   |   |   | (1,866 | ) |   |   | (49.6 | %) |
| Operating Income                                    |   |                                           | 3,772  |   |   |   | 1,956 |   |   |   | 1,816 |   |   |   | 92.8 | % |

| Other Income (Expense):                  |   |   |   |   |   |   |   |   |   |   |   |   |
|------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Interest on franchise notes receivable   |   |   | 33     |   |   |   | 28     |   |   |   | 5      |   |   |   | 17.9 | % |
| Other income (expense)                   |   |   | 105    |   |   |   | (91    | )      |   |   | 196    |   |   |   | 215.4 | % |
| Interest expense, net                    |   |   | (12    | )      |   |   | (49    | )      |   |   | 37     |   |   |   | (75.5 | %) |
| Total other income (expense)             |   |   | 126    |   |   |   | (112   | )      |   |   | 238    |   |   |   | 212.5 | % |
| Income before provision for income taxes |   | $      | 3,898  |   |   | $      | 1,844  |   |   | $      | 2,054  |   |   |   | 111.4 | % |

|                                                |   | For the Year Ended December 31 (in thousands): |   |
|-----------------------------------------------------|--------|------------------------------------------------|--------|
|                                                |   | 2010                                           |   |   | 2009 |   |   | $ Change |   |   | % Change |   |
| Net Revenues:                                       |   |                                           |   |   |   |   |   |   |   |   |   |   |
| Retail sales                                        |   | $                                              | 2,510  |   |   | $ | 1,848 |   |   | $ | 662 |   |   |   | 35.8 | % |
| Exam fees                                           |   |                                           | 373    |   |   |   | 338 |   |   |   | 35 |   |   |   | 10.4 | % |
| Net revenues                                        |   |                                           | 2,883  |   |   |   | 2,186 |   |   |   | 697 |   |   |   | 31.9 | % |
| Cost of retail sales                                |   |                                           | 654    |   |   |   | 622 |   |   |   | 32 |   |   |   | 5.1 | % |
| Gross margin                                        |   |                                           | 2,229  |   |   |   | 1,564 |   |   |   | 665 |   |   |   | 42.5 | % |
|  Selling, General and Administrative Expenses: |   |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Salaries and related benefits                       |   |                                           | 1,271  |   |   |   | 1,183 |   |   |   | 88 |   |   |   | 7.4 | % |
| Rent and related overhead                           |   |                                           | 802    |   |   |   | 922 |   |   |   | (120 | ) |   |   | (13.0 | %) |
| Advertising                                         |   |                                           | 103    |   |   |   | 107 |   |   |   | (4 | ) |   |   | (3.7 | %) |
| Depreciation and amortization                       |   |                                           | 80     |   |   |   | 44 |   |   |   | 36 |   |   |   | 81.8 | % |
| Travel related expenses                             |   |                                           | 63     |   |   |   | 10 |   |   |   | 53 |   |   |   | 530.0 | % |
| Bad debt expense                                    |   |                                           | 43     |   |   |   | - |   |   |   | 43 |   |   |   | n/a |   |
| Other general and administrative costs              |   |                                           | 114    |   |   |   | 74 |   |   |   | 40 |   |   |   | 54.1 | % |
| Total selling, general and administrative expenses  |   |                                           | 2,476  |   |   |   | 2,340 |   |   |   | 136 |   |   |   | 5.8 | % |
| Loss before provision for income taxes              |   | $                                              | (247   | ) |   | $ | (776 | ) |   | $ | 529 |   |   |   | 68.2 | % |

|                                                |   | For the Year Ended December 31 (in thousands): |   |
|-----------------------------------------------------|--------|------------------------------------------------|--------|
|                                                |   | 2010                                           |   |   | 2009 |   |   | $ Change |   |   | % Change |   |
| Net Revenues:                                       |   |                                           |   |   |   |   |   |   |   |   |   |   |
| Membership fees                                     |   | $                                              | 3,562  |   |   | $ | 3,521 |   |   | $ | 41 |   |   |   | 1.2 | % |
|  Selling, General and Administrative Expenses: |   |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Salaries and related benefits                       |   |                                           | 3,158  |   |   |   | 3,149 |   |   |   | 9 |   |   |   | 0.3 | % |
| Rent and related overhead                           |   |                                           | 166    |   |   |   | 166 |   |   |   | - |   |   |   | 0.0 | % |
| Other general and administrative costs              |   |                                           | 207    |   |   |   | 207 |   |   |   | - |   |   |   | 0.0 | % |
| Total selling, general and administrative expenses  |   |                                           | 3,531  |   |   |   | 3,522 |   |   |   | 9 |   |   |   | 0.3 | % |
| Operating Income (Loss)                             |   |                                           | 31     |   |   |   | (1 | ) |   |   | 32 |   |   |   | 3,200.0 | % |

| Other Income:                            |   |   |   |   |   |   |   |   |   |   |   |   |
|------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Other income                             |   |   | 33     |   |   |   | 33     |   |   |   | -      |   |   |   | 0.0 | % |
| Total other income                       |   |   | 33     |   |   |   | 33     |   |   |   | -      |   |   |   | 0.0 | % |
| Income before provision for income taxes |   | $      | 64     |   |   | $      | 32     |   |   | $      | 32     |   |   |   | 100.0 | % |

|                                               |   | For the Year Ended December 31 (in thousands): |   |
|----------------------------------------------------|--------|------------------------------------------------|--------|
|                                               |   | 2010                                           |   |   | 2009 |   |   | $ Change |   |   | % Change |   |
| Selling, General and Administrative Expenses:      |   |                                           |   |   |   |   |   |   |   |   |   |   |
| Salaries and related benefits                      |   | $                                              | 1,372  |   |   | $ | 1,246 |   |   | $ | 126 |   |   |   | 10.1 | % |
| Professional fees                                  |   |                                           | 562    |   |   |   | 573 |   |   |   | (11 | ) |   |   | (1.9 | %) |
| Insurance                                          |   |                                           | 139    |   |   |   | 187 |   |   |   | (48 | ) |   |   | (25.7 | %) |
| Rent and related overhead                          |   |                                           | 255    |   |   |   | 103 |   |   |   | 152 |   |   |   | 147.6 | % |
| Relocation expenses                                |   |                                           | 84     |   |   |   | - |   |   |   | 84 |   |   |   | n/a |   |
| Director fees                                      |   |                                           | 141    |   |   |   | 135 |   |   |   | 6 |   |   |   | 4.4 | % |
| Depreciation and amortization                      |   |                                           | 117    |   |   |   | - |   |   |   | 117 |   |   |   | n/a |   |
| Other general and administrative costs             |   |                                           | 109    |   |   |   | - |   |   |   | 109 |   |   |   | n/a |   |
| Total selling, general and administrative expenses |   |                                           | 2,779  |   |   |   | 2,244 |   |   |   | 535 |   |   |   | 23.8 | % |
| Operating Loss                                     |   |                                           | (2,779 | ) |   |   | (2,244 | ) |   |   | (535 | ) |   |   | (23.8 | %) |

| Other Expense:                         |   |   |   |   |   |   |   |   |   |   |   |   |
|----------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Other expense                          |   |   | -      |   |   |   | (78    | )      |   |   | (78    | )      |   |   | (100.0 | %) |
| Interest expense                       |   |   | (22    | )      |   |   | -      |   |   |   | 22     |   |   |   | n/a |   |
| Total other expense                    |   |   | (22    | )      |   |   | (78    | )      |   |   | 56     |   |   |   | (71.8 | %) |
| Loss before provision for income taxes |   | $      | (2,801 | )      |   | $      | (2,322 | )      |   | $      | 479    |   |   |   | 20.6 | % |

|                                                |   | For the Year Ended December 31 (in thousands): |   |
|-----------------------------------------------------|--------|------------------------------------------------|--------|
|                                                |   | 2010                                           |   |   | 2009 |   |   | $ Change |   |   | % Change |   |
| Net Revenues:                                       |   |                                           |   |   |   |   |   |   |   |   |   |   |
| Transitional store revenues                         |   | $                                              | 244    |   |   | $ | - |   |   | $ | 244 |   |   |   | n/a |   |
| Other                                               |   |                                           | 35     |   |   |   | 19 |   |   |   | 16 |   |   |   | 84.2 | % |
| Net revenues                                        |   |                                           | 279    |   |   |   | 19 |   |   |   | 260 |   |   |   | 1,368.4 | % |
| Cost of sales                                       |   |                                           | 102    |   |   |   | 5 |   |   |   | 97 |   |   |   | 1,940.0 | % |
| Gross profit                                        |   |                                           | 177    |   |   |   | 14 |   |   |   | 163 |   |   |   | 1,164.3 | % |
|  Selling, General and Administrative Expenses: |   |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Advertising                                         |   |                                           | 7      |   |   |   | - |   |   |   | 7 |   |   |   | n/a |   |
| Salaries and related benefits                       |   |                                           | 206    |   |   |   | 31 |   |   |   | 175 |   |   |   | 564.5 | % |
| Rent and related overhead                           |   |                                           | 97     |   |   |   | 2 |   |   |   | 95 |   |   |   | 4,750.0 | % |
| Depreciation and amortization                       |   |                                           | 16     |   |   |   | - |   |   |   | 16 |   |   |   | n/a |   |
| Other general and administrative costs              |   |                                           | 23     |   |   |   | 7 |   |   |   | 16 |   |   |   | 228.6 | % |
| Total selling, general and administrative expenses  |   |                                           | 349    |   |   |   | 40 |   |   |   | 309 |   |   |   | 772.5 | % |
| Loss before provision for income taxes              |   | $                                              | (172   | ) |   | $ | (26 | ) |   | $ | (146 | ) |   |   | (561.5 | %) |

|                          |   | For the Year Ended December 31 (in thousands): |   |
|-------------------------------|--------|------------------------------------------------|--------|
|                          |   | 2010                                           |   |   | 2009 |   |   | $ Change |   |   | % Change |   |
| EBITDA Reconciliation:        |   |                                           |   |   |   |   |   |   |   |   |   |   |
| Net income (loss)             |   | $                                              | 1,554  |   |   | $ | (2,523 | ) |   | $ | 4,077 |   |   |   | 161.6 | % |
| Interest                      |   |                                           | 200    |   |   |   | 218 |   |   |   | (18 | ) |   |   | (8.3 | %) |
| Provision for income taxes    |   |                                           | 73     |   |   |   | 344 |   |   |   | (271 | ) |   |   | (78.8 | %) |
| Depreciation and amortization |   |                                           | 578    |   |   |   | 599 |   |   |   | (21 | ) |   |   | (3.5 | %) |
| EBITDA                        |   | $                                              | 2,405  |   |   | $ | (1,362 | ) |   | $ | 3,767 |   |   |   | 276.6 | % |

|                                                                                                                                                              |   | For the Year Ended December 31, 2010 |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|--------|
|                                                                                                                                                              |   | Original                             |   |   | EBITDA |   |   | Difference |   |
| Cash flows from operating activities:                                                                                                                             |   |                                 |   |   |   |   |   |   |   |
| Net income                                                                                                                                                        |   | $                                    | 1,554  |   |   | $ | 2,405 |   |   | $ | 851 |   |
| Adjustments to reconcile net income to net cash provided by operating activities:                                                                                 |   |                                 |   |   |   |   |   |   |   |   |   |   |
| Depreciation and amortization                                                                                                                                     |   |                                 | 578    |   |   |   | - |   |   |   | (578 | ) |
| Provision for doubtful accounts                                                                                                                                   |   |                                 | 203    |   |   |   | 203 |   |   |   | - |   |
| Deferred tax assets                                                                                                                                               |   |                                 | (5     | ) |   |   | - |   |   |   | 5 |   |
| Loss on sale of property and equipment                                                                                                                            |   |                                 | 28     |   |   |   | 28 |   |   |   | - |   |
| Disposal of property and equipment                                                                                                                                |   |                                 | 11     |   |   |   | 11 |   |   |   | - |   |
|         Changes in operating assets and liabilities:                                                                      |   |                                 |   |   |   |   |   |   |   |   |   |   |
|                     Franchise and other receivables           |   |                                 | (116   | ) |   |   | (116 | ) |   |   | - |   |
|                     Optical purchasing group receivables      |   |                                 | (71    | ) |   |   | (71 | ) |   |   | - |   |
|                     Notes receivable                          |   |                                 | 110    |   |   |   | 110 |   |   |   | - |   |
|                     Inventories                               |   |                                 | (80    | ) |   |   | (80 | ) |   |   | - |   |
|                     Prepaid expenses and other current assets |   |                                 | 246    |   |   |   | 246 |   |   |   | - |   |
|                     Other assets                              |   |                                 | (28    | ) |   |   | (28 | ) |   |   | - |   |
|                     Accounts payable and accrued liabilities  |   |                                 | (437   | ) |   |   | (512 | ) |   |   | (75 | ) |
| Optical purchasing group payables                                                                                                                                 |   |                                 | 53     |   |   |   | 53 |   |   |   | - |   |
|                     Franchise deposits and other liabilities  |   |                                 | 65     |   |   |   | 65 |   |   |   | - |   |
| Net cash provided by operating activities                                                                                                                         |   |                                 | 2,111  |   |   |   | 2,314 |   |   |   | 203 |   |
|                                                                                                                                                              |   |                                 |   |   |   |   |   |   |   |   |   |   |
| Cash flows from investing activities:                                                                                                                             |   |                                 |   |   |   |   |   |   |   |   |   |   |
| Purchases of property and equipment                                                                                                                               |   |                                 | (605   | ) |   |   | (605 | ) |   |   | - |   |
| Proceeds from sale of Company-owned store                                                                                                                         |   |                                 | 50     |   |   |   | 50 |   |   |   | - |   |
| Net cash used in investing activities                                                                                                                             |   |                                 | (555   | ) |   |   | (555 | ) |   |   | - |   |
|                                                                                                                                                              |   |                                 |   |   |   |   |   |   |   |   |   |   |
| Cash flows from financing activities:                                                                                                                             |   |                                 |   |   |   |   |   |   |   |   |   |   |
| Payments under credit facility                                                                                                                                    |   |                                 | (1,400 | ) |   |   | (1,574 | ) |   |   | (174 | ) |
| Payments on related party obligations and other debt                                                                                                              |   |                                 | (101   | ) |   |   | (130 | ) |   |   | (29 | ) |
| Costs associated with extending credit facility                                                                                                                   |   |                                 | (60    | ) |   |   | (60 | ) |   |   | - |   |
| Net cash used in financing activities                                                                                                                             |   |                                 | (1,561 | ) |   |   | (1,764 | ) |   |   | (203 | ) |
| Net decrease in cash before effect of foreign exchange rate changes                                                                                               |   |                                 | (5     | ) |   |   | (5 | ) |   |   | - |   |
| Effect of foreign exchange rate changes                                                                                                                           |   |                                 | 2      |   |   |   | 2 |   |   |   | - |   |
| Net decrease increase in cash and cash equivalents                                                                                                                |   |                                 | (3     | ) |   |   | (3 | ) |   |   | - |   |
| Cash and cash equivalents – beginning of year                                                                                                               |   |                                 | 1,576  |   |   |   | 1,576 |   |   |   | - |   |
| Cash and cash equivalents – end of year                                                                                                                     |   | $                                    | 1,573  |   |   | $ | 1,573 |   |   | $ | - |   |

| TABLE OF CONTENTS                                                     |   |   |   |
|-----------------------------------------------------------------------|--------|--------|--------|
|                                                                  |   |   |   |
|                                                                  |   |   |   |
|                                                                  |   | PAGE   |   |
|                                                                  |   |   |   |
| REPORTOF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                |   |   | 27     |   |
|                                                                  |   |   |   |   |
| CONSOLIDATED FINANCIAL STATEMENTS                                     |   |   |   |   |
|                                                                  |   |   |   |   |
| Consolidated Balance Sheets as of December 31, 2010 and 2009          |   |   | 28     |   |
|                                                                  |   |   |   |   |
| Consolidated Statements of Operations and Comprehensive Income (Loss) |   |   | 29     |   |
| for the Years Ended December 31, 2010 and 2009                        |   |   |   |   |
|                                                                  |   |   |   |   |
| Consolidated Statements of Shareholders' Equity for the Years         |   |   | 30     |   |
| Ended December 31, 2010 and 2009                                      |   |   |   |   |
|                                                                  |   |   |   |   |
| Consolidated Statements of Cash Flows for the Years Ended             |   |   | 31-32  |   |
| December 31, 2010 and 2009                                            |   |   |   |   |
|                                                                  |   |   |   |   |
| Notes to Consolidated Financial Statements                            |   |   | 33-53  |   |

REPORT

| EMERGING VISION, INC. AND SUBSIDIARIESCONSOLIDATED BALANCE SHEETS(In Thousands, Except Share Data)                                                                                               |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| ASSETS                                                                                                                                                                                                |   | December 31, |   |
|                                                                                                                                                                                                  |   | 2010 |   |   | 2009 |   |
| Current assets:                                                                                                                                                                                       |   |   |   |   |   |   |
| Cash and cash equivalents                                                                                                                                                                             |   | $ | 1,573 |   |   | $ | 1,576 |   |
| Franchise receivables, net of allowance of $110 and $188, respectively                                                                                                                                |   |   | 1,367 |   |   |   | 1,665 |   |
| Optical purchasing group receivables, net of allowance of $228 and $155, respectively                                                                                                                 |   |   | 4,606 |   |   |   | 4,594 |   |
| Other receivables, net of allowance of $45 and $15, respectively                                                                                                                                      |   |   | 374 |   |   |   | 237 |   |
| Current portion of franchise notes receivable, net of allowance of $30 and $42, respectively                                                                                                          |   |   | 258 |   |   |   | 221 |   |
| Inventories, net                                                                                                                                                                                      |   |   | 389 |   |   |   | 309 |   |
| Prepaid expenses and other current assets                                                                                                                                                             |   |   | 201 |   |   |   | 447 |   |
| Deferred tax assets                                                                                                                                                                                   |   |   | 326 |   |   |   | 276 |   |
| Total current assets                                                                                                                                                                                  |   |   | 9,094 |   |   |   | 9,325 |   |
|                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Property and equipment, net                                                                                                                                                                           |   |   | 1,039 |   |   |   | 872 |   |
| Franchise notes receivable                                                                                                                                                                            |   |   | 276 |   |   |   | 290 |   |
| Deferred tax assets, net of current portion                                                                                                                                                           |   |   | 489 |   |   |   | 534 |   |
| Goodwill                                                                                                                                                                                              |   |   | 3,651 |   |   |   | 3,651 |   |
| Intangible assets, net                                                                                                                                                                                |   |   | 2,670 |   |   |   | 2,839 |   |
| Other assets                                                                                                                                                                                          |   |   | 266 |   |   |   | 238 |   |
| Total assets                                                                                                                                                                                          |   | $ | 17,485 |   |   | $ | 17,749 |   |
|                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| LIABILITIES AND SHAREHOLDERS' EQUITY                                                                                                                                                                  |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Current liabilities:                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Accounts payable and accrued liabilities                                                                                                                                                              |   | $ | 4,127 |   |   | $ | 4,564 |   |
| Optical purchasing group payables                                                                                                                                                                     |   |   | 4,389 |   |   |   | 4,336 |   |
| Put option liability – related party                                                                                                                                                            |   |   | 700 |   |   |   | 700 |   |
| Short-term debt                                                                                                                                                                                       |   |   | 599 |   |   |   | 1,116 |   |
| Related party obligations                                                                                                                                                                             |   |   | 336 |   |   |   | 334 |   |
| Total current liabilities                                                                                                                                                                             |   |   | 10,151 |   |   |   | 11,050 |   |
|                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Long-term debt                                                                                                                                                                                        |   |   | 2,889 |   |   |   | 3,792 |   |
| Related party obligations, net of current portion                                                                                                                                                     |   |   | - |   |   |   | 83 |   |
| Franchise deposits and other liabilities                                                                                                                                                              |   |   | 327 |   |   |   | 262 |   |
| Total liabilities                                                                                                                                                                                     |   |   | 13,367 |   |   |   | 15,187 |   |
|                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Commitments and contingencies                                                                                                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Shareholders' equity:                                                                                                                                                                                 |   |   |   |   |   |   |   |   |
| Preferred stock, $0.01 par value per share; 5,000,000 shares authorized:  Senior Convertible Preferred Stock, $100,000 liquidation preference per share; 0.74 shares issued and outstanding |   |   |   74 |   |   |   |   74 |   |
| Common stock, $0.01 par value per share; 150,000,000 shares authorized; 125,475,143 and 128,992,938 shares issued, respectively, and 125,292,806 and 128,810,601 shares outstanding, respectively     |   |   |   1,254 |   |   |   |   1,289 |   |
| Additional paid-in capital                                                                                                                                                                            |   |   | 128,059 |   |   |   | 128,024 |   |
| Accumulated comprehensive loss                                                                                                                                                                        |   |   | (148 | ) |   |   | (150 | ) |
| Accumulated deficit                                                                                                                                                                                   |   |   | (124,917 | ) |   |   | (126,471 | ) |
| Treasury stock, at cost, 182,337 shares                                                                                                                                                               |   |   | (204 | ) |   |   | (204 | ) |
| Total shareholders' equity                                                                                                                                                                            |   |   | 4,118 |   |   |   | 2,562 |   |
| Total liabilities and shareholders' equity                                                                                                                                                            |   | $ | 17,485 |   |   | $ | 17,749 |   |

| EMERGING VISION, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF OPERATIONSAND COMPREHENSIVE INCOME (LOSS)(In Thousands, Except Per Share Data)  |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                  |   | For the Years Ended December 31, |   |
|                                                                                                                                                  |   | 2010 |   |   | 2009 |   |
|                                                                                                                                                  |   |   |   |   |   |   |
| Revenue:                                                                                                                                              |   |   |   |   |   |   |
| Optical purchasing group sales                                                                                                                        |   | $ | 55,193 |   |   | $ | 50,379 |   |
| Franchise royalties                                                                                                                                   |   |   | 5,520 |   |   |   | 5,502 |   |
| Retail sales – Company-owned stores                                                                                                             |   |   | 3,122 |   |   |   | 2,186 |   |
| Membership fees – VisionCare of California                                                                                                      |   |   | 3,562 |   |   |   | 3,521 |   |
| Franchise related fees and other revenues                                                                                                             |   |   | 190 |   |   |   | 237 |   |
| Total revenue                                                                                                                                         |   |   | 67,587 |   |   |   | 61,825 |   |
|                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Costs and operating expenses:                                                                                                                         |   |   |   |   |   |   |   |   |
| Cost of optical purchasing group sales                                                                                                                |   |   | 52,779 |   |   |   | 48,290 |   |
| Cost of retail sales – Company-owned stores                                                                                                     |   |   | 756 |   |   |   | 627 |   |
| Goodwill and intangible assets impairment                                                                                                             |   |   | - |   |   |   | 702 |   |
| Selling, general and administrative expenses                                                                                                          |   |   | 12,480 |   |   |   | 14,212 |   |
| Total costs and operating expenses                                                                                                                    |   |   | 66,015 |   |   |   | 63,831 |   |
|                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Operating income (loss)                                                                                                                               |   |   | 1,572 |   |   |   | (2,006 | ) |
|                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Other income (expense):                                                                                                                               |   |   |   |   |   |   |   |   |
| Interest on franchise notes receivable                                                                                                                |   |   | 33 |   |   |   | 28 |   |
| Other income                                                                                                                                          |   |   | 222 |   |   |   | 17 |   |
| Interest expense, net                                                                                                                                 |   |   | (200 | ) |   |   | (218 | ) |
| Total other income (expense)                                                                                                                          |   |   | 55 |   |   |   | (173 | ) |
|                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Income (loss) before provision for income taxes                                                                                                       |   |   | 1,627 |   |   |   | (2,179 | ) |
| Provision for income taxes                                                                                                                            |   |   | 73 |   |   |   | 344 |   |
| Net income (loss)                                                                                                                                     |   |   | 1,554 |   |   |   | (2,523 | ) |
|                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Comprehensive income (loss):                                                                                                                          |   |   |   |   |   |   |   |   |
| Foreign currency translation adjustments                                                                                                              |   |   | 2 |   |   |   | 117 |   |
| Comprehensive income (loss)                                                                                                                           |   | $ | 1,556 |   |   | $ | (2,406 | ) |
|                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Net income (loss) per share:                                                                                                                          |   |   |   |   |   |   |   |   |
| Basic and diluted                                                                                                                                     |   | $ | 0.01 |   |   | $ | (0.02 | ) |
|                                                                                                                                                  |   |   |   |   |   |   |   |   |
| Weighted-average number of common shares outstanding –                                                                                          |   |   |   |   |   |   |   |   |
| Basic                                                                                                                                                 |   |   | 127,001 |   |   |   | 127,140 |   |
| Diluted                                                                                                                                               |   |   | 127,122 |   |   |   | 127,140 |   |

| EMERGING VISION, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITYFOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009(In Thousands, Except Share Data) |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                       |   | Senior Convertible Preferred Stock |   |   | Common Stock |   |   | Treasury Stock,at cost |   |   | Additional Paid-In |   |   | Accumulated Comprehensive |   |   | Accumulated |   |   | Total Shareholders’ |   |
|                                                                                                                                                                       |   | Shares |   |   | Amount |   |   | Shares |   |   | Amount |   |   | Shares |   |   | Amount |   |   | Capital |   |   | Loss |   |   | Deficit |   |   | Equity |   |
| Balance – December 31, 2008                                                                                                                                          |   |   | 1 |   |   | $ | 74 |   |   |   | 125,292,806 |   |   | $ | 1,254 |   |   |   | 182,337 |   |   | $ | (204 | ) |   | $ | 128,059 |   |   | $ | (267 | ) |   | $ | (123,948 | ) |   | $ | 4,968 |   |
| Exercise of stock options                                                                                                                                                  |   |   | - |   |   |   | - |   |   |   | 3,517,795 |   |   |   | 35 |   |   |   | - |   |   |   | - |   |   |   | (35 | ) |   |   | - |   |   |   | - |   |   |   | - |   |
| Effects of foreign currency translation adjustments                                                                                                                        |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 117 |   |   |   | - |   |   |   | 117 |   |
| Net loss                                                                                                                                                                   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (2,523 | ) |   |   | (2,523 | ) |
| Balance – December 31, 2009                                                                                                                                          |   |   | 1 |   |   | $ | 74 |   |   |   | 128,810,601 |   |   | $ | 1,289 |   |   |   | 182,337 |   |   | $ | (204 | ) |   | $ | 128,024 |   |   | $ | (150 | ) |   | $ | (126,471 | ) |   | $ | 2,562 |   |
| Rescission of the exercise of stock options                                                                                                                                |   |   | - |   |   |   | - |   |   |   | (3,517,795 | ) |   |   | (35 | ) |   |   | - |   |   |   | - |   |   |   | 35 |   |   |   | - |   |   |   | - |   |   |   | - |   |
| Effects of foreign currency translation adjustments                                                                                                                        |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 2 |   |   |   | - |   |   |   | 2 |   |
| Net income                                                                                                                                                                 |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 1,554 |   |   |   | 1,554 |   |
| Balance – December 31, 2010                                                                                                                                          |   |   | 1 |   |   | $ | 74 |   |   |   | 125,292,806 |   |   | $ | 1,254 |   |   |   | 182,337 |   |   | $ | (204 | ) |   | $ | 128,059 |   |   | $ | (148 | ) |   | $ | (124,917 | ) |   | $ | 4,118 |   |
|                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

| EMERGING VISION, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS(Dollars in Thousands)                                                            |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                              |   | For the Years Ended December 31, |   |
|                                                                                                                                                              |   | 2010 |   |   | 2009 |   |
| Cash flows from operating activities:                                                                                                                             |   |   |   |   |   |   |
| Net income (loss)                                                                                                                                                 |   | $ | 1,554 |   |   | $ | (2,523 | ) |
| Adjustments to reconcile net income (loss) to net cash provided by operating activities:                                                                          |   |   |   |   |   |   |   |   |
| Depreciation and amortization                                                                                                                                     |   |   | 578 |   |   |   | 599 |   |
| Provision for doubtful accounts                                                                                                                                   |   |   | 203 |   |   |   | 729 |   |
| Deferred tax assets                                                                                                                                               |   |   | (5 | ) |   |   | 344 |   |
| Non-cash compensation charges related to put option liability                                                                                                     |   |   | - |   |   |   | 700 |   |
| Goodwill and intangible assets impairment                                                                                                                         |   |   | - |   |   |   | 702 |   |
| Loss on sale of property and equipment                                                                                                                            |   |   | 28 |   |   |   | 73 |   |
| Disposal of property and equipment                                                                                                                                |   |   | 11 |   |   |   | 87 |   |
|         Changes in operating assets and liabilities:                                                                      |   |   |   |   |   |   |   |   |
|                     Franchise and other receivables           |   |   | (116 | ) |   |   | (458 | ) |
|                     Optical purchasing group receivables      |   |   | (71 | ) |   |   | (636 | ) |
|                     Notes receivable                          |   |   | 110 |   |   |   | 54 |   |
|                     Inventories                               |   |   | (80 | ) |   |   | 13 |   |
|                     Prepaid expenses and other current assets |   |   | 246 |   |   |   | 96 |   |
|                     Other assets                              |   |   | (28 | ) |   |   | (33 | ) |
|                     Accounts payable and accrued liabilities  |   |   | (437 | ) |   |   | 304 |   |
| Optical purchasing group payables                                                                                                                                 |   |   | 53 |   |   |   | 627 |   |
| Accrued store closing costs                                                                                                                                       |   |   | - |   |   |   | (146 | ) |
|                     Franchise deposits and other liabilities  |   |   | 65 |   |   |   | (48 | ) |
| Net cash provided by operating activities                                                                                                                         |   |   | 2,111 |   |   |   | 484 |   |
|                                                                                                                                                              |   |   |   |   |   |   |   |   |
| Cash flows from investing activities:                                                                                                                             |   |   |   |   |   |   |   |   |
| Purchases of property and equipment                                                                                                                               |   |   | (605 | ) |   |   | (153 | ) |
| Proceeds from sale of Company-owned store                                                                                                                         |   |   | 50 |   |   |   | - |   |
| Costs associated with enhancing trademark value                                                                                                                   |   |   | - |   |   |   | (145 | ) |
| Net cash used in investing activities                                                                                                                             |   |   | (555 | ) |   |   | (298 | ) |
|                                                                                                                                                              |   |   |   |   |   |   |   |   |
| Cash flows from financing activities:                                                                                                                             |   |   |   |   |   |   |   |   |
| Borrowings under credit facility                                                                                                                                  |   |   | - |   |   |   | 150 |   |
| Payments under credit facility                                                                                                                                    |   |   | (1,400 | ) |   |   | (600 | ) |
| Payments on related party obligations and other debt                                                                                                              |   |   | (101 | ) |   |   | (367 | ) |
| Costs associated with extending credit facility                                                                                                                   |   |   | (60 | ) |   |   | - |   |
| Net cash used in financing activities                                                                                                                             |   |   | (1,561 | ) |   |   | (817 | ) |
| Net decrease in cash before effect of foreign exchange rate changes                                                                                               |   |   | (5 | ) |   |   | (631 | ) |
| Effect of foreign exchange rate changes                                                                                                                           |   |   | 2 |   |   |   | 117 |   |
| Net decrease in cash and cash equivalents                                                                                                                         |   |   | (3 | ) |   |   | (514 | ) |
| Cash and cash equivalents – beginning of year                                                                                                               |   |   | 1,576 |   |   |   | 2,090 |   |
| Cash and cash equivalents – end of year                                                                                                                     |   | $ | 1,573 |   |   | $ | 1,576 |   |

| Supplemental disclosures of cash flow information:                                                        |   |   |   |   |   |   |
|-----------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|
| Cash paid during the year for:                                                                            |   |   |   |   |   |   |
| Interest                                                                                                  |   | $      | 187    |   |   | $      | 196 |   |
| Taxes                                                                                                     |   | $      | 77     |   |   | $      | 27 |   |
|                                                                                                      |   |   |   |   |   |   |   |   |
| Non-cash investing and financing activities:                                                              |   |   |   |   |   |   |   |   |
| Notes receivable in connection with franchise settlement (inclusive of all franchise related receivables) |   | $      | 163    |   |   | $      | 170 |   |
| Settlement on accounts payable related to enhancing trademark value                                       |   | $      | -      |   |   | $      | 102 |   |

EMERGING VISION, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

|     |   | For the Years Ended December 31, |   |
|----------|--------|----------------------------------|--------|
|     |   | 2010                             |   |   | 2009 |   |
|     |   |                             |   |   |   |   |
| Vendor A |   |                             | 16.1   | % |   |   | 20.4 | % |
| Vendor B |   |                             | 18.1   | % |   |   | 15.8 | % |
|     |   |                             | 34.2   | % |   |   | 36.2 | % |

|                                                                   |   | (In thousands)For the Years Ended December 31, |    |
|------------------------------------------------------------------------|--------|------------------------------------------------|---------|
|                                                                   |   | 2010                                           |    |   | 2009 |   |
| Numerator:                                                             |   |                                           |    |   |   |   |
|      Net income (loss)                        |   | $                                              | 1,554   |   |   | $ | (2,523 | ) |
|                                                                   |   |                                           |    |   |   |   |   |   |
| Denominator:                                                           |   |                                           |    |   |   |   |   |   |
| Weighted-average shares of common stock outstanding                    |   |                                           | 127,001 |   |   |   | 127,140 |   |
| Dilutive effect of stock options and warrants                          |   |                                           | 121     |   |   |   | - |   |
| Weighted-average shares of common stock outstanding, assuming dilution |   |                                           | 127,122 |   |   |   | 127,140 |   |
|                                                                   |   |                                           |    |   |   |   |   |   |
| Net income (loss) per share - basic and diluted                        |   | $                                              | 0.01    |   |   | $ | (0.02 | ) |

| 2011                                  |   | $      | 288 |   |
|---------------------------------------|--------|--------|-----|--------|
| 2012                                  |   |   | 96  |   |
| 2013                                  |   |   | 140 |   |
| 2014                                  |   |   | 31  |   |
| 2015                                  |   |   | 7   |   |
| Thereafter                            |   |   | 2   |   |
|                                  |   |   | 564 |   |
| Less: allowance for doubtful accounts |   |   | (30 | )      |
|                                  |   | $      | 534 |   |

|                                                                                         | (In thousands)     |   |
|----------------------------------------------------------------------------------------------|--------------------|--------|
|                                                                                         | As of December 31, |   |
|                                                                                         |               | 2010   |   |   | 2009 |   |
| Franchise Receivables:                                                                       |               |   |   |   |   |   |
|     Balance, beginning of year                                           |               | $      | 188 |   |   | $ | 140 |   |
|           Charged to expense               |               |   | 40 |   |   |   | 395 |   |
|           Recoveries                       |               |   | (40 | ) |   |   | - |   |
|           Reductions, including write-offs |               |   | (75 | ) |   |   | (347 | ) |
|           Additions and transfers          |               |   | (3 | ) |   |   | - |   |
|      Balance, end of year                                           |               | $      | 110 |   |   | $ | 188 |   |
|                                                                                         |               |   |   |   |   |   |   |   |
| Optical Purchasing Group Receivables:                                                        |               |   |   |   |   |   |   |   |
|      Balance, beginning of year                                     |               | $      | 155 |   |   | $ | 172 |   |
|           Charged to expense               |               |   | 83 |   |   |   | 263 |   |
|           Recoveries                       |               |   | (24 | ) |   |   | - |   |
|           Reductions, including write-offs |               |   | - |   |   |   | (280 | ) |
|           Effects of foreign currency      |               |   | 14 |   |   |   | - |   |
|           Additions and transfers          |               |   | - |   |   |   | - |   |
|      Balance, end of year                                           |               | $      | 228 |   |   | $ | 155 |   |
|                                                                                         |               |   |   |   |   |   |   |   |
| Other Company Receivables:                                                                   |               |   |   |   |   |   |   |   |
|      Balance, beginning of year                                     |               | $      | 15 |   |   | $ | 7 |   |
|           Charged to expense               |               |   | 119 |   |   |   | 57 |   |
|           Reductions, including write-offs |               |   | (89 | ) |   |   | (49 | ) |
|           Additions and transfers          |               |   | - |   |   |   | - |   |
|      Balance, end of year                                           |               | $      | 45 |   |   | $ | 15 |   |
|                                                                                         |               |   |   |   |   |   |   |   |
| Franchise Notes Receivables:                                                                 |               |   |   |   |   |   |   |   |
|      Balance, beginning of year                                     |               | $      | 42 |   |   | $ | 29 |   |
|           Charged to expense               |               |   | 29 |   |   |   | 14 |   |
|           Reductions, including write-offs |               |   | (44 | ) |   |   | (1 | ) |
|           Additions and transfers          |               |   | 3 |   |   |   | - |   |
|      Balance, end of year                                           |               | $      | 30 |   |   | $ | 42 |   |

|                                            |   | (In thousands)As of December 31, |   | Estimated |
|-------------------------------------------------|--------|----------------------------------|--------|-----------|
|                                            |   | 2010                             |   |      | 2009 |   | Useful Lives |
|                                            |   |                             |   |      |   |   |   |
| Furniture and fixtures                          |   | $                                | 267    |      |   | $ | 348 |   | 5-7 years |
| Machinery and equipment                         |   |                             | 1,309  |      |   |   | 2,112 |   | 3-5 years |
| Software                                        |   |                             | 899    |      |   |   | 949 |   | 3-5 years |
| Leasehold improvements                          |   |                             | 810    |      |   |   | 1,193 |   | 10 years* |
|                                            |   |                             | 3,285  |      |   |   | 4,602 |   |   |
| Less: accumulated depreciation and amortization |   |                             | (2,246 | )         |   |   | (3,730 | ) |   |
| Property and equipment, net                     |   | $                                | 1,039  |      |   | $ | 872 |   |   |
|                                            |   |                             |   |      |   |   |   |   |   |

|                           |   | (In thousands)As of December 31, |   | Estimated |
|--------------------------------|--------|----------------------------------|--------|-----------|
|                           |   | 2010                             |   |      | 2009 |   | Useful Lives |
|                           |   |                             |   |      |   |   |   |
| Customer lists                 |   | $                                | 1,057  |      |   | $ | 1,057 |   | 10 years |
| Non-compete agreement          |   |                             | 391    |      |   |   | 391 |   | 5 years |
| Trade name                     |   |                             | 1,957  |      |   |   | 1,957 |   | Indefinite |
|                           |   |                             | 3,405  |      |   |   | 3,405 |   |   |
| Less: accumulated amortization |   |                             | (735   | )         |   |   | (566 | ) |   |
| Intangible assets, net         |   | $                                | 2,670  |      |   | $ | 2,839 |   |   |
|                           |   |                             |   |      |   |   |   |   |   |

|                                |   |   | As of December 31, |
|-------------------------------------|--------|--------|--------------------|
|                                |   | 2010   |               | 2009 |   |
|                                |   |   |               |   |   |
| Accounts payable                    |   | $      | 2,236              |   |   | $ | 2,544 |   |   |
| Accrued advertising                 |   |   | 951                |   |   |   | 942 |   |   |
| Accrued payroll and fringe benefits |   |   | 567                |   |   |   | 570 |   |   |
| Deferred revenues                   |   |   | 85                 |   |   |   | 83 |   |   |
| Accrued rent under sublease         |   |   | 66                 |   |   |   | 218 |   |   |
| Accrued professional fees           |   |   | 49                 |   |   |   | 76 |   |   |
| Accrued income and other taxes      |   |   | 27                 |   |   |   | 83 |   |   |
| Other accrued liabilities           |   |   | 121                |   |   |   | 48 |   |   |
|                                |   | $      | 4,102              |   |   | $ | 4,564 |   |   |

|   Year Due |   | Related PartyBorrowings(1) |   |   | Line of Credit(2) |   |   | Other Debt(3) |   |   |  Total |   |
|----------------------|--------|----------------------------|--------|--------|-------------------|--------|--------|---------------|--------|--------|-------------|--------|
|                 |   |                       |   |   |              |   |   |          |   |   |        |   |
| 2011                 |   | $                          | 336    |   |              | $      | 583    |          |   | $      | 16          |   |   | $ | 935 |   |
| 2012                 |   |                       | -      |   |              |   | 2,874  |          |   |   | 15          |   |   |   | 2,889 |   |
|                 |   | $                          | 336    |   |              | $      | 3,457  |          |   | $      | 31          |   |   | $ | 3,824 |   |

| 1)   | In connection with the acquisition of all of the net tangible assets of Combine Optical Management Corporation (“COMC”), the Company entered into two promissory notes with COMC.  The first note provided for four annual installments, which commenced October 1, 2007, totaling $1,273,000 (which is non-interest bearing with an imputed annual interest rate of 8.1%).  The second note, which commenced October 1, 2006, provided for sixty monthly installments totaling $500,000 at 7% interest per annum.  In order to secure repayment, the Company entered into Security Agreements with COMC granting COMC a security interest in substantially all of the assets of Combine.  On October 6, 2010, the Company received notice from attorneys representing COMC demanding the acceleration and immediate payment of all amounts due under the promissory notes.  Due to the pending litigation with COMC, as described in Note 12, the Company has not made any such payments. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2)   | The Company had outstanding borrowings of $3,456,854 under its Credit Facility with Manufacturers and Traders Trust Company (“M&T”) (as described in Note 9), which borrowings are payable (interest only) monthly and bear interest at the London Interbank Offered Rate (“LIBOR”) plus 3.5%.  As of December 31, 2010, the interest rate was 4.5%.  The interest rates on the Credit Facility ranged from 3.25% to 4.5% during 2010.  The principal and any accrued interest are due and payable in May 2012.  In order to secure repayment, the Company and its subsidiaries entered into Security Agreements with M&T granting M&T a security interest in substantially all of the assets of the Company, except for Combine’s assets where the bank has a secondary priority interest as described in (1) above. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3)   | In connection with the remodeling of one of the Company-owned stores, the Company obtained $78,000 of equipment financing from De Lage Landen Financial Services, Inc. in November 2007, which borrowings provide for sixty monthly installments and bear interest at a rate of 10.2%. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                       |   | 2010   |   |   | 2009   |   |
|----------------------------|--------|--------|--------|--------|--------|--------|
| Current:                   |   |   |   |   |   |   |
| U.S. Federal               |   | $      | 23     |   |   | $      | (31 | ) |
| U.S. State and local       |   |   | 25     |   |   |   | (5 | ) |
| Foreign – Canada     |   |   | 30     |   |   |   | 36 |   |
| Total current              |   |   | 78     |   |   |   | - |   |
|                       |   |   |   |   |   |   |   |   |
| Deferred:                  |   |   |   |   |   |   |   |   |
| U.S. Federal               |   |   | (4     | )      |   |   | 291 |   |
| U.S. State and local       |   |   | (1     | )      |   |   | 53 |   |
| Foreign – Canada     |   |   | -      |   |   |   | - |   |
| Total deferred             |   |   | (5     | )      |   |   | 344 |   |
| Provision for income taxes |   | $      | 73     |   |   | $      | 344 |   |

|                             |   | 2010   |    |   | 2009   |   |
|----------------------------------|--------|--------|---------|--------|--------|--------|
| Deferred tax assets:             |   |   |    |   |   |   |
| Net operating loss carryforwards |   | $      | 18,282  |   |   | $      | 18,612 |   |
| Reserves and allowances          |   |   | 220     |   |   |   | 177 |   |
| Accrued expenses                 |   |   | 124     |   |   |   | 131 |   |
| Total deferred tax assets        |   |   | 18,626  |   |   |   | 18,920 |   |
|                             |   |   |    |   |   |   |   |   |
| Deferred tax liabilities:        |   |   |    |   |   |   |   |   |
| Depreciation and amortization    |   |   | (489    | )      |   |   | (678 | ) |
| Total deferred tax liabilities   |   |   | (489    | )      |   |   | (678 | ) |
|                             |   |   | 18,137  |   |   |   | 18,242 |   |
| Less: Valuation allowance        |   |   | (17,322 | )      |   |   | (17,432 | ) |
| Net deferred tax assets          |   | $      | 815     |   |   | $      | 810 |   |

|   |   | Net Operating Loss |   |   | AMT Operating Loss |   |
|--------|--------|--------------------|--------|--------|--------------------|--------|
|   |   |               |   |   |               |   |
| 2011   |   | $                  | 433    |   |               | $      | 27 |   |
| 2012   |   |               | 3,845  |   |               |   | 3,845 |   |
| 2018   |   |               | 10,810 |   |               |   | 10,810 |   |
| 2019   |   |               | 1,358  |   |               |   | 1,358 |   |
| 2020   |   |               | 20,270 |   |               |   | 20,270 |   |
| 2021   |   |               | 2,369  |   |               |   | 1,808 |   |
| 2022   |   |               | 4,375  |   |               |   | 4,310 |   |
| 2023   |   |               | 166    |   |               |   | 166 |   |
| 2024   |   |               | 25     |   |               |   | 25 |   |
| 2025   |   |               | 21     |   |               |   | 21 |   |
| 2026   |   |               | 24     |   |               |   | 24 |   |
| 2027   |   |               | 496    |   |               |   | 184 |   |
| 2028   |   |               | 1,606  |   |               |   | 1,280 |   |
| 2029   |   |               | 1,450  |   |               |   | 1,135 |   |
|   |   | $                  | 47,248 |   |               | $      | 45,263 |   |

|                                         |   | 2010   |   |   | 2009   |   |
|----------------------------------------------|--------|--------|--------|--------|--------|--------|
| Income tax expense at federal statutory rate |   | $      | 553    |   |   | $      | (741 | ) |
| State and local income taxes                 |   |   | (233   | )      |   |   | 317 |   |
| Foreign income taxes                         |   |   | 30     |   |   |   | 25 |   |
| Utilization of net operating losses          |   |   | (387   | )      |   |   | - |   |
| Change in deferred tax valuation allowance   |   |   | 110    |   |   |   | 743 |   |
| Provision for income taxes                   |   | $      | 73     |   |   |   | 344 |   |

|                                                            |   | As of December 31, |   |
|-----------------------------------------------------------------|--------|--------------------|--------|
|                                                            |   | 2010               |   |   | 2009 |   |
| Total Assets:                                                   |   |               |   |   |   |   |
|      Optical Purchasing Group Business |   | $                  | 10,980 |   |   | $ | 11,161 |   |
|      Franchise                         |   |               | 4,705  |   |   |   | 4,915 |   |
|      Company Store                     |   |               | 889    |   |   |   | 655 |   |
|      VisionCare of California          |   |               | 625    |   |   |   | 630 |   |
|      Corporate Overhead                |   |               | 277    |   |   |   | 386 |   |
|      Other                             |   |               | 9      |   |   |   | 2 |   |
| Total assets                                                    |   | $                  | 17,485 |   |   | $ | 17,749 |   |

| Total Goodwill:                                                 |   |   |   |   |   |   |
|-----------------------------------------------------------------|--------|--------|--------|--------|--------|--------|
|      Optical Purchasing Group Business |   | $      | 2,385  |   |   | $      | 2,385 |   |
|      Franchise                         |   |   | 1,266  |   |   |   | 1,266 |   |
|      Company Store                     |   |   | -      |   |   |   | - |   |
|      VisionCare of California          |   |   | -      |   |   |   | - |   |
|      Corporate Overhead                |   |   | -      |   |   |   | - |   |
|      Other                             |   |   | -      |   |   |   | - |   |
| Total goodwill                                                  |   | $      | 3,651  |   |   | $      | 3,651 |   |
|  Total Goodwill Impairment:                                |   |   |   |   |   |   |   |   |
|      Optical Purchasing Group Business |   | $      | -      |   |   | $      | 476 |   |
|      Franchise                         |   |   | -      |   |   |   | - |   |
|      Company Store                     |   |   | -      |   |   |   | - |   |
|      VisionCare of California          |   |   | -      |   |   |   | - |   |
|      Corporate Overhead                |   |   | -      |   |   |   | - |   |
|      Other                             |   |   | -      |   |   |   | - |   |
| Total goodwill impairment                                       |   | $      | -      |   |   | $      | 476 |   |

| Total Intangible Assets:                                        |   |   |   |   |   |   |
|-----------------------------------------------------------------|--------|--------|--------|--------|--------|--------|
|      Optical Purchasing Group Business |   | $      | 1,716  |   |   | $      | 1,885 |   |
|      Franchise                         |   |   | 954    |   |   |   | 954 |   |
|      Company Store                     |   |   | -      |   |   |   | - |   |
|      VisionCare of California          |   |   | -      |   |   |   | - |   |
|      Corporate Overhead                |   |   | -      |   |   |   | - |   |
|      Other                             |   |   | -      |   |   |   | - |   |
| Total intangible assets                                         |   | $      | 2,670  |   |   | $      | 2,839 |   |

| Total Intangible Asset Additions, Net:                          |   |   |   |   |   |   |
|-----------------------------------------------------------------|--------|--------|--------|--------|--------|--------|
|      Optical Purchasing Group Business |   | $      | -      |   |   | $      | - |   |
|      Franchise                         |   |   | -      |   |   |   | 43 |   |
|      Company Store                     |   |   | -      |   |   |   | - |   |
|      VisionCare of California          |   |   | -      |   |   |   | - |   |
|      Corporate Overhead                |   |   | -      |   |   |   | - |   |
|      Other                             |   |   | -      |   |   |   | - |   |
| Total intangible asset additions                                |   | $      | -      |   |   | $      | 43 |   |

| Total Intangible Asset Impairment:                              |   |   |   |   |   |   |
|-----------------------------------------------------------------|--------|--------|--------|--------|--------|--------|
|      Optical Purchasing Group Business |   | $      | -      |   |   | $      | 226 |   |
|      Franchise                         |   |   | -      |   |   |   | - |   |
|      Company Store                     |   |   | -      |   |   |   | - |   |
|      VisionCare of California          |   |   | -      |   |   |   | - |   |
|      Corporate Overhead                |   |   | -      |   |   |   | - |   |
|      Other                             |   |   | -      |   |   |   | - |   |
| Total intangible asset impairment                               |   | $      | -      |   |   | $      | 226 |   |

|                                                            |   | For the Year Ended December 31, |   |
|-----------------------------------------------------------------|--------|---------------------------------|--------|
|                                                            |   | 2010                            |   |   | 2009 |   |
| Net Revenues:                                                   |   |                            |   |   |   |   |
|      Optical Purchasing Group Business |   | $                               | 55,193 |   |   | $ | 50,379 |   |
|      Franchise                         |   |                            | 5,670  |   |   |   | 5,720 |   |
|      Company Store                     |   |                            | 2,883  |   |   |   | 2,186 |   |
|      VisionCare of California          |   |                            | 3,562  |   |   |   | 3,521 |   |
|      Corporate Overhead                |   |                            | -      |   |   |   | - |   |
|      Other                             |   |                            | 279    |   |   |   | 19 |   |
| Net revenues                                                    |   | $                               | 67,587 |   |   | $ | 61,825 |   |
|  Income (loss) before Provision for Income Taxes:          |   |                            |   |   |   |   |   |   |
|      Optical Purchasing Group Business |   | $                               | 885    |   |   | $ | (931 | ) |
|      Franchise                         |   |                            | 3,898  |   |   |   | 1,844 |   |
|      Company Store                     |   |                            | (247   | ) |   |   | (776 | ) |
|      VisionCare of California          |   |                            | 64     |   |   |   | 32 |   |
|      Corporate Overhead                |   |                            | (2,801 | ) |   |   | (2,322 | ) |
|      Other                             |   |                            | (172   | ) |   |   | (26 | ) |
| Income (loss) before provision for income taxes                 |   | $                               | 1,627  |   |   | $ | (2,179 | ) |
|                                                            |   |                            |   |   |   |   |   |   |
| Depreciation and Amortization:                                  |   |                            |   |   |   |   |   |   |
|      Optical Purchasing Group Business |   | $                               | 285    |   |   | $ | 306 |   |
|      Franchise                         |   |                            | 61     |   |   |   | 227 |   |
|      Company Store                     |   |                            | 80     |   |   |   | 44 |   |
|      VisionCare of California          |   |                            | 19     |   |   |   | 22 |   |
|      Corporate Overhead                |   |                            | 117    |   |   |   | - |   |
|      Other                             |   |                            | 16     |   |   |   | - |   |
| Total depreciation and amortization                             |   | $                               | 578    |   |   | $ | 599 |   |
|                                                            |   |                            |   |   |   |   |   |   |
| Interest Expense:                                               |   |                            |   |   |   |   |   |   |
|      Optical Purchasing Group Business |   | $                               | 166    |   |   | $ | 169 |   |
|      Franchise                         |   |                            | 12     |   |   |   | 49 |   |
|      Company Store                     |   |                            | -      |   |   |   | - |   |
|      VisionCare of California          |   |                            | -      |   |   |   | - |   |
|      Corporate Overhead                |   |                            | 22     |   |   |   | - |   |
|      Other                             |   |                            | -      |   |   |   | - |   |
| Total interest expense                                          |   | $                               | 200    |   |   | $ | 218 |   |

|                                             |   | For the Year Ended December 31, |   |
|--------------------------------------------------|--------|---------------------------------|--------|
|                                             |   | 2010                            |   |   | 2009 |   |
| Net Revenues:                                    |   |                            |   |   |   |   |
|      United States      |   | $                               | 25,440 |   |   | $ | 25,050 |   |
|      Canada             |   |                            | 42,147 |   |   |   | 36,775 |   |
| Net revenues                                     |   | $                               | 67,587 |   |   | $ | 61,825 |   |
|                                             |   |                            |   |   |   |   |   |   |
| Income (Loss) before Provision for Income Taxes: |   |                            |   |   |   |   |   |   |
|      United States      |   | $                               | 1,549  |   |   | $ | (2,308 | ) |
|      Canada             |   |                            | 78     |   |   |   | 129 |   |
| Income (loss) before provision for income taxes  |   | $                               | 1,627  |   |   | $ | (2,179 | ) |
|                                             |   |                            |   |   |   |   |   |   |

|                          |   | United States |   |   | Canada |   |   | Total  |   |
|-------------------------------|--------|---------------|--------|--------|--------|--------|--------|--------|--------|
|                          |   |          |   |   |   |   |   |   |   |
| Total Assets                  |   | $             | 13,427 |   |   | $      | 4,058  |   |   | $ | 17,485 |   |
| Depreciation and Amortization |   |          | 561    |   |   |   | 17     |   |   |   | 578 |   |
| Capital Expenditures          |   |          | 558    |   |   |   | 47     |   |   |   | 605 |   |
| Goodwill                      |   |          | 3,651  |   |   |   | -      |   |   |   | 3,651 |   |
| Intangible Assets             |   |          | 2,670  |   |   |   | -      |   |   |   | 2,670 |   |
| Interest Expense, net         |   |          | 202    |   |   |   | (2     | )      |   |   | 200 |   |

|                            |   | United States |   |   | Canada |   |   | Total  |   |
|---------------------------------|--------|---------------|--------|--------|--------|--------|--------|--------|--------|
|                            |   |          |   |   |   |   |   |   |   |
| Total Assets                    |   | $             | 14,195 |   |   | $      | 3,554  |   |   | $ | 17,749 |   |
| Depreciation and Amortization   |   |          | 591    |   |   |   | 8      |   |   |   | 599 |   |
| Capital Expenditures            |   |          | 134    |   |   |   | 19     |   |   |   | 153 |   |
| Goodwill                        |   |          | 3,651  |   |   |   | -      |   |   |   | 3,651 |   |
| Goodwill Impairment             |   |          | 476    |   |   |   | -      |   |   |   | 476 |   |
| Intangible Assets               |   |          | 2,839  |   |   |   | -      |   |   |   | 2,839 |   |
| Intangible Asset Impairment     |   |          | 226    |   |   |   | -      |   |   |   | 226 |   |
| Intangible Asset Additions, net |   |          | 43     |   |   |   | -      |   |   |   | 43 |   |
| Interest Expense, net           |   |          | 219    |   |   |   | (1     | )      |   |   | 218 |   |

|       |   | Total Lease Obligations |   |   | SubleaseRentals |   |   | Net Company Obligations |   |
|------------|--------|-------------------------|--------|--------|-----------------|--------|--------|-------------------------|--------|
|       |   |                    |   |   |            |   |   |                    |   |
| 2011       |   | $                       | 4,731  |   |            | $      | 3,887  |                    |   | $ | 844 |   |
| 2012       |   |                    | 4,537  |   |            |   | 3,676  |                    |   |   | 861 |   |
| 2013       |   |                    | 4,025  |   |            |   | 3,173  |                    |   |   | 852 |   |
| 2014       |   |                    | 3,712  |   |            |   | 2,877  |                    |   |   | 835 |   |
| 2015       |   |                    | 3,256  |   |            |   | 2,542  |                    |   |   | 714 |   |
| Thereafter |   |                    | 7,194  |   |            |   | 5,090  |                    |   |   | 2,104 |   |
|       |   | $                       | 27,455 |   |            | $      | 21,245 |                    |   | $ | 6,210 |   |

|                                                         |   | 2010   |       |   | 2009     |   |
|--------------------------------------------------------------|--------|--------|------------|--------|----------|--------|
|                                                         |   |   |       |   | Weighted |   |   |   |   |   | Weighted |   |
|                                                         |   |   |       |   | Average  |   |   |   |   |   | Average |   |
|                                                         |   |   |       |   | Exercise |   |   |   |   |   | Exercise |   |
|                                                         |   | Shares |       |   | Price    |   |   | Shares |   |   | Price |   |
|                                                         |   |   |       |   |     |   |   |   |   |   |   |   |
| Options outstanding, beginning of year                       |   |   | 10,384,563 |   |     | $      | 0.52 |   |   |   | 21,038,907 |   |   | $ | 0.35 |   |
|      Exercised                      |   |   | -          |   |     | $      | - |   |   |   | (4,438,385 | ) |   | $ | 0.14 |   |
|      Rescinded                      |   |   | 7,208,220  |   |     | $      | 0.14 |   |   |   | 920,590 |   |   | $ | 0.14 |   |
|      Canceled, forfeited or expired |   |   | (661,668   | )      |     | $      | 5.58 |   |   |   | (7,136,549 | ) |   | $ | 0.21 |   |
|                                                         |   |   |       |   |     |   |   |   |   |   |   |   |   |   |   |   |
| Options outstanding, end of year                             |   |   | 16,931,115 |   |     | $      | 0.16 |   |   |   | 10,384,563 |   |   | $ | 0.52 |   |
|                                                         |   |   |       |   |     |   |   |   |   |   |   |   |   |   |   |   |
| Options exercisable, end of year                             |   |   | 16,931,115 |   |     | $      | 0.16 |   |   |   | 10,384,563 |   |   | $ | 0.52 |   |

|            |          |   | Options Outstanding |   |       | Options Exercisable |   |
|-----------------|---------------|--------|---------------------|--------|------------|---------------------|--------|
|            |          |   |                |   |       | Weighted-           |   |   | Weighted- |   |   |   |   |   | Weighted- |   |
|            |          |   |                |   |       | Average             |   |   | Average |   |   |   |   |   | Average |   |
| Range of        |          |   |                |   |       | Remaining           |   |   | Exercise |   |   |   |   |   | Exercise |   |
| Exercise Prices |          |   | Outstanding         |   |       | Contractual Life    |   |   | Price |   |   | Exercisable |   |   | Price |   |
|            |          |   |                |   |       |                |   |   |   |   |   |   |   |   |   |   |
| $               | 0.05 to $0.08 |   |                |   | 400,000    |                |   |   | 2.41 |   |   | $ | 0.05 |   |   |   | 400,000 |   |   | $ | 0.05 |   |
| $               | 0.09 to $0.14 |   |                |   | 10,269,990 |                |   |   | 4.24 |   |   | $ | 0.14 |   |   |   | 10,269,990 |   |   | $ | 0.14 |   |
| $               | 0.15 to $0.23 |   |                |   | 5,330,625  |                |   |   | 5.42 |   |   | $ | 0.16 |   |   |   | 5,330,625 |   |   | $ | 0.16 |   |
| $               | 0.24 to $0.36 |   |                |   | 555,500    |                |   |   | 0.33 |   |   | $ | 0.32 |   |   |   | 555,500 |   |   | $ | 0.32 |   |
| $               | 0.37 to $0.54 |   |                |   | 375,000    |                |   |   | 6.45 |   |   | $ | 0.47 |   |   |   | 375,000 |   |   | $ | 0.47 |   |
|            |          |   |                |   | 16,931,115 |                |   |   |   |   |   |   |   |   |   |   | 16,931,115 |   |   |   |   |   |

|                                                         |   | 2010   |      |   | 2009     |   |
|--------------------------------------------------------------|--------|--------|-----------|--------|----------|--------|
|                                                         |   |   |      |   | Weighted |   |   |   |   |   | Weighted |   |
|                                                         |   |   |      |   | Average  |   |   |   |   |   | Average |   |
|                                                         |   |   |      |   | Exercise |   |   |   |   |   | Exercise |   |
|                                                         |   | Shares |      |   | Price    |   |   | Shares |   |   | Price |   |
|                                                         |   |   |      |   |     |   |   |   |   |   |   |   |
| Warrants outstanding, beginning of year                      |   |   | 2,080,885 |   |     | $      | 0.18 |   |   |   | 2,080,885 |   |   | $ | 0.18 |   |
|                                                         |   |   |      |   |     |   |   |   |   |   |   |   |   |   |   |   |
|                                                         |   |   |      |   |     |   |   |   |   |   |   |   |   |   |   |   |
|      Canceled, forfeited or expired |   |   | (600,000  | )      |     | $      | 0.26 |   |   |   | - |   |   | $ | - |   |
|                                                         |   |   |      |   |     |   |   |   |   |   |   |   |   |   |   |   |
| Warrants outstanding, end of year                            |   |   | 1,480,885 |   |     | $      | 0.15 |   |   |   | 2,080,885 |   |   | $ | 0.18 |   |
|                                                         |   |   |      |   |     |   |   |   |   |   |   |   |   |   |   |   |
| Warrants exercisable, end of year                            |   |   | 1,480,885 |   |     | $      | 0.15 |   |   |   | 2,080,885 |   |   | $ | 0.18 |   |

|            |   |   | Warrants Outstanding |   |      | Warrants Exercisable |   |
|-----------------|--------|--------|----------------------|--------|-----------|----------------------|--------|
|            |   |   |                 |   |      | Weighted-            |   |   | Weighted- |   |   |   |   |   | Weighted- |   |
|            |   |   |                 |   |      | Average              |   |   | Average |   |   |   |   |   | Average |   |
|            |   |   |                 |   |      | Remaining            |   |   | Exercise |   |   |   |   |   | Exercise |   |
| Exercise Prices |   |   | Outstanding          |   |      | Contractual Life     |   |   | Price |   |   | Exercisable |   |   | Price |   |
|            |   |   |                 |   |      |                 |   |   |   |   |   |   |   |   |   |   |
| $               | 0.14   |   |                 |   | 1,380,885 |                 |   |   | 4.00 |   |   | $ | 0.14 |   |   |   | 1,380,885 |   |   | $ | 0.14 |   |
| $               | 0.25   |   |                 |   | 100,000   |                 |   |   | 3.68 |   |   | $ | 0.25 |   |   |   | 100,000 |   |   | $ | 0.25 |   |
|            |   |   |                 |   | 1,480,885 |                 |   |   |   |   |   |   |   |   |   |   | 1,480,885 |   |   |   |   |   |
|            |   |   |                 |   |      |                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

| (a)              The following documents are filed as a part of this Report: |
|----------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                               |
| 1.              Financial Statements.                                        |
|                                                                                                                                               |
| Consolidated Balance Sheets as of December 31, 2010 and 2009                                                                                       |
|                                                                                                                                               |
| Consolidated Statements of Operations and Comprehensive Income (Loss) for the Years Ended December 31, 2010 and 2009                               |
|                                                                                                                                               |
| Consolidated Statements of Shareholders' Equity for the Years Ended December 31, 2010 and 2009                                                     |
|                                                                                                                                               |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2010 and 2009                                                               |
|                                                                                                                                               |
| Notes to Consolidated Financial Statements                                                                                                         |
|                                                                                                                                               |
| 2.              Financial Statement Schedules:                               |
|                                                                                                                                               |
| Not applicable.                                                                                                                                    |
|                                                                                                                                               |
| 3.              Exhibits                                                     |

| (2.1)            Asset Purchase Agreement, dated September 29, 2006, among Emerging Vision, Inc., COM Acquisition, Inc., Combine Optical Management Corp. and Neil Glachman (incorporated by reference to Exhibit 2.1 to the Company’s Quarterly Report on Form 10-Q, dated November 14, 2006)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (2.2)            Promissory Note, dated September 29, 2006, made payable by COM Acquisition, Inc. and Emerging Vision, Inc. to the order of Combine Optical Management Corp., in the original principal amount of $1,273,000 (incorporated by reference to Exhibit 2.2 to the Company’s Quarterly Report on Form 10-Q, dated November 14, 2006)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (2.3)            Promissory Note, dated September 29, 2006, made payable by COM Acquisition, Inc. and Emerging Vision, Inc. to the order of Combine Optical Management Corp., in the original principal amount of $500,000 (incorporated by reference to Exhibit 2.3 to the Company’s Quarterly Report on Form 10-Q, dated November 14, 2006)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              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| (2.4)            Letter of Intent, dated as of May 23, 2007, by and among OG Acquisition, Inc., 757979 Ontario Inc. (d/b/a The Optical Group), Corowl Optical Credit Services, Inc. and Grant Osborne (Incorporated by reference to Exhibit 2.4 to the Company’s Current Report on Form 8-K, dated May 31, 2007)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (3.1)            Restated Certificate of Incorporation of Sterling Vision, Inc., filed on December 20, 1995 (incorporated by reference to Exhibit 3.1 to the Company's Annual Report on Form 10-K/A for the fiscal year ended December 31, 1995)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (3.2)            Certificate of Amendment of the Certificate of Incorporation of Sterling Vision, Inc., filed on January 26, 2000 (incorporated by reference to Exhibit 3.3 to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2002, Securities and Exchange Commission (“SEC”) File Number 001-14128, Film Number 03630359)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (3.3)            Certificate of Amendment of the Certificate of Incorporation of Sterling Vision, Inc., filed on February 8, 2000 (incorporated by reference to Exhibit 10.94 to the Company’s Current Report on Form 8-K, dated February 8, 2000, SEC File Number 001-14128, Film Number 03630359)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (3.4)            Certificate of Amendment of the Certificate of Incorporation of Sterling Vision, Inc., filed on February 10, 2000 (incorporated by reference to Exhibit 10.96 to the Company’s Current Report on Form 8-K, dated February 8, 2000, SEC File Number 001-14128, Film Number 03630359)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (3.5)            Certificate of Amendment of the Certificate of Incorporation of Sterling Vision, Inc., filed on April 17, 2000 (incorporated by reference to Exhibit 3.6 to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2002, SEC File Number 001-14128, Film Number 03630359)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        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| (3.6)            Certificate of Amendment of the Certificate of Incorporation of Emerging Vision, Inc., filed on July 15, 2002 (incorporated by reference to Exhibit 3.7 to the Company’s Annual Report on Form 10-K for the year ended December 31, 2002, SEC File Number 001-14128, Film Number 03630359)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
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| (3.7)            Amended and Restated By-Laws of Sterling Vision, Inc. dated December 18, 1995 (incorporated by reference to Exhibit 3.2 to the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 1995)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
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| (3.8)            Second Amendment to Amended and Restated By-Laws of Emerging Vision Inc., (incorporated by reference to Exhibit 3.9 to the Company’s Current Report in Form 8-K, dated May 24, 2004, SEC File Number 001-14128, Film Number 04866428)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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| (4.1)            Specimen of Common Stock Certificate (incorporated by reference to Exhibit 4.1 to the Company's Registration Statement No. 33-98368)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (4.2)            Form of Warrant issued to Subject Shareholders in connection with Settlement Agreements (incorporated by reference to Exhibit 4.8 to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2003, SEC File Number 001-14128, Film Number 04717075)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (10.1)          Sterling Vision, Inc.'s 1995 Stock Incentive Plan (incorporated by reference to Exhibit 10.2 to the Company's Registration Statement No. 33-98368)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (10.2)          Form of Sterling Vision, Inc.'s Franchise Agreement (incorporated by reference to Exhibit 10.3 to the Company's Registration Statement No. 33-98368)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (10.3)          Form of Franchisee Stockholder Agreement to be entered into between Sterling Vision, Inc. and certain of its Franchisees (incorporated by reference to Exhibit 10.47 to the Company's Registration Statement No. 33-98368)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (10.4)          First Amendment to Sterling Vision, Inc.’s 1995 Stock Incentive Plan (incorporated by reference to Exhibit 10.63 to the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 1996, File Number 000-27394, Film Number 96615244)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| (10.5)          Amendment to Revolving Line of Credit Agreement, dated as of April 1, 2009, executed by Emerging Vision, Inc. in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K, dated April 13, 2009)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| (10.6)          Allonge – (Revision Agreement of Note), dated as of April 1, 2009, executed by Emerging Vision, Inc. in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K, dated April 13, 2009)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| (10.7)          Letter of Reaffirmation of General Security Agreement, dated as of April 1, 2009, by Emerging Vision, Inc., Combine Buying Group, Inc., OG Acquisition, Inc. and 1725758 Ontario Inc. d/b/a The Optical Group in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.3 of the Company’s Current Report on Form 8-K, dated April 13, 2009)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| (10.8)          Letter of Reaffirmation of Guaranty, dated as of April 1, 2009, by Combine Buying Group, Inc., OG Acquisition, Inc. and 1725758 Ontario Inc. d/b/a The Optical Group in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.4 of the Company’s Current Report on Form 8-K, dated April 13, 2009)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| (10.9)          Reaffirmation of Pledge Agreement and Assignment and United States Trademark Collateral Assignment and Security Agreement, dated as of April 1, 2009, executed by Emerging Vision, Inc. and OG Acquisition, Inc. in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.5 of the Company’s Current Report on Form 8-K, dated April 13, 2009)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| (10.10)        Agreement of Lease, dated as of December 15, 2009, by and among Newmark Company Real Estate, Inc. as Agent for: 38th and 8th LLC, New 520 GSH LLC, New 520 Triple Crown LLC and New 520 Eighth LLC and Emerging Vision USA, Inc. (incorporated by reference to Exhibit 10.1 of the Company’s  Current Report on Form 8-K, dated February 10, 2010)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   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|  (10.11)        Limited Guaranty, dated as of December 15, 2009, executed by Emerging Vision, Inc. in favor of Newmark Company Real Estate, Inc. as Agent for: 38th and 8th LLC, New 520 GSH LLC, New 520 Triple Crown LLC and New 520 Eighth LLC (incorporated by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K, dated February 10, 2010) (10.12)        Non-Revolving Line of Credit Note and Credit Agreement, dated as of March 31, 2010, executed by Emerging Vision, Inc. in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.13)         LIBOR Term Note, dated as of March 31, 2010, executed by Emerging Vision, Inc. in favor of Manufacturers and Traders Trust Company (incorporate by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.14)         Limited Waiver and Amendment, dated as of March 31, 2010, by and among Manufacturers and Traders Trust Company, Emerging Vision, Inc. and subsidiaries of Emerging Vision, Inc. (incorporated by reference to Exhibit 10.3 of the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.15)        Letter of Reaffirmation of General Security Agreement, dated as of March 31, 2010, executed by Emerging Vision, Inc., Combine Buying Group, Inc., OG Acquisition, Inc., 1725758 Ontario Inc. d/b/a The Optical Group in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.4 of the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.16)        Letter of Reaffirmation of Guaranty, dated as of March 31, 2010, by and between Combine Buying Group, Inc., OG Acquisition, Inc., 1725758 Ontario Inc. d/b/a The Optical Group in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.17)        Letter of Reaffirmation of Absolute Assignment of Franchise Notes and Proceeds Due, Assignment of Rents and Subleases, Pledge Agreement and Assignment and United States Trademark Collateral Assignment and Security Agreement, dated as of March 31, 2010, executed by Emerging Vision, Inc. and OG Acquisition, Inc. in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.6 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.18)        Continuing Guaranty, dated as of March 31, 2010, executed by VisionCare of California in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.7 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.19)        Continuing Guaranty, dated as of March 31, 2010, executed by certain subsidiaries of Emerging Vision, Inc. in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.8 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.20)        General Security Agreement, dated as of March 31, 2010, executed by VisionCare of California in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.9 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.21)        United States Trademark Collateral Assignment and Security Agreement, dated March 31, 2010, executed by Emerging Vision, Inc. and 1725758 Ontario Inc. d/b/a The Optical Group in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.10 of the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.22)        Absolute Assignment of Franchise Notes and Proceeds Due, dated as of March 31, 2010, executed by Emerging Vision, Inc. in favor of Manufacturers and Traders Trust Company (incorporate by reference to Exhibit 10.11 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.23)        Assignment of Rents and Subleases, dated as of March 31, 2010, executed by certain subsidiaries of Emerging Vision, Inc. in favor of Manufacturers and Traders Trust Company (incorporated by reference to Exhibit 10.12 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.24)        Agreement dated as of April 14, 2010, by and among Emerging Vision, Inc., Insight IPA of New York, Inc., Insight Managed Vision Care and Vision World, LLC (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, dated April 14, 2010) (10.25)         Agreement dated as of June 17, 2010, by and among Manufacturers and Traders Trust Company, Combine Buying Group, Inc., Emerging Vision, Inc. and certain guarantors (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, dated June 17, 2010) (10.26)         Letter Agreement, dated as of December 10, 2010, by and between Emerging Vision, Inc. and Samuel Z. Herskowitz (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, dated December 16, 2010)  |
| (10.27)        Amended, Modified, Extended and Restated Non-Revolving Line of Credit Note and Credit Agreement, dated as of March 31, 2011, by and between Emerging Vision, Inc. and Manufacturers and Traders Trust Company                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (10.28)        Term Note, delivered by Emerging Vision, Inc. to Manufacturers and Traders Trust Company, dated as of March 31, 2011, in the original principal amount of $500,000                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (10.29)        Revolving Line of Credit Note and Credit Agreement, delivered by Emerging Vision, Inc. to Manufacturers and Traders Trust Company, dated as of March 31, 2011, in the original principal amount of $100,000                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (10.30)        Letter of Reaffirmation of Guaranty, Absolute Assignment of Franchisee Notes and Proceeds Due, Assignment of Rents and Subleases, Pledge Agreement and United States Trademark Collateral Assignment and Security Agreement, dated as of March 31, 2011, delivered by Emerging Vision, Inc. and its active subsidiaries to Manufacturers and Traders Trust Company                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (14.1)          Corporate Code of Ethics and Conduct of Emerging Vision, Inc., dated November 14, 2005 (incorporated by reference to Exhibit 14.1 to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2005, SEC File Number 001-14128, Film Number 06735154)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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| (21.1) *       List of Subsidiaries                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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| (23.1) *       Auditor’s Consent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (31.1) *       Certification of Chief Executive Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (31.2) *       Certification of Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| (32.1) *       Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *  Exhibit being filed herewith                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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|---------------------------------------|
| By: /s/Glenn Spina                    |
| Glenn Spina                           |
| Chief Executive Officer and President |

| Signature | Title | Date |
|-----------|-------|------|

|                  |                                             |                 |
|-----------------------|--------------------------------------------------|----------------------|
| /s/Glenn Spina        | Chief Executive Officer, President, and Director | March 31, 2011  |
| Glenn Spina           | (Principal Executive Officer)                    |                 |
|                  |                                             |                 |
| /s/ Brian P. Alessi   | Chief Financial Officer and Treasurer            | March 31, 2011  |
| Brian P. Alessi       | (Principal Financial and Accounting Officer)     |                 |
|                  |                                             |                 |
| /s/ Dr. Alan Cohen    | Chairman of the Board of Directors               | March 31, 2011  |
| Dr. Alan Cohen        |                                             |                 |
|                  |                                             |                 |
| /s/ Joel L. Gold      | Director                                         | March 31, 2011  |
| Joel L. Gold          |                                             |                 |
|                  |                                             |                 |
| /s/ Jeffrey Kolton    | Director                                         | March 31, 2011  |
| Jeffrey Kolton        |                                             |                 |
|                  |                                             |                 |
| /s/ Seymour G. Siegel | Director                                         | March 31, 2011  |
| Seymour G. Siegel     |                                             |                 |
|                  |                                             |                 |
| /s/ Joseph Silver     | Director                                         | March 31, 2011  |
| Joseph Silver         |                                             |                 |
|                  |                                             |                 |