U.S. SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-QSB

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


For the quarterly period ended August 1, 1998

Commission File No. 0-1455


		OPT - SCIENCES CORPORATION	
	(Exact name of small business issuer as specified in its charter)


		New Jersey			21-0681502	
	(State or other jurisdiction of	(I.R.S. Employer
	incorporation or organization)	identification number)



	1912 Bannard Street, Riverton, NJ			08077	
	(Address of principal executive offices)	(Zip Code)



Registrant's telephone number, including area code:	    609-829-2800	

Check whether the issuer (1) filed all reports required to be filed by Section 
13 or 15(d) of the Exchange Act during the past twelve months (or for such 
shorter period that the registrant was required to file such reports), and (2) 
has been subject to such filing requirements for the past 90 days.

Yes		X		No__________


State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date:


	Class			Outstanding at August 1, 1998	
Common Stock, par value $0.25			775,585 shares








INDEX




PART I		FINANCIAL INFORMATION

Item 1.		Financial Statements

Consolidated Balance Sheets - August 1,
1998 and November 1, 1997	3

Consolidated Statements of Income -
thirteen weeks ended August 1, 1998 and
August 2, 1997 and thirty-nine weeks 
ended August 1, 1998 and forty
weeks ended August 2, 1997	5

Consolidated Statements of Cash Flows -
thirty nine weeks ended August 1, 1998 and
forty weeks ended August 2, 1997	6

Notes to Consolidated Financial Statements	8

Item 2.		Management's Discussion and Analysis or Plan
of Operation	9


PART II	OTHER INFORMATION

Item 1		Not Applicable

Item 2		Not Applicable

Item 3		Not Applicable

Item 4		Not Applicable

Item 5		Not Applicable

Item 6		Not Applicable


SIGNATURE	10






ASSETS					
					
		August 1,			November 1,
		1998			1997
					
CURRENT ASSETS					
					
Cash and cash equivalents	$  3,783,202 		$   2,981,027 
Trade accounts receivable	     779,415 		      903,496 
Inventories				     326,422 		      322,707 
Prepaid expenses			       9,587 		       28,992 
Marketable securities		     471,822 		      375,489 
					
Total current assets		   5,370,448 		    4,611,711 
					
					
PROPERTY AND EQUIPMENT					
					
Land					     114,006 		      114,006 
Building and improvements	     335,845 		      335,845 
Machinery and equipment		     739,008 		      598,607 
Small tools				      53,580 		       53,580 
Furniture and fixtures		       8,048 		        8,048 
Office equipment			      41,551 		       40,990 
Automobile				      42,336 		       42,336 
					
Total property and					
equipment				   1,334,374 		    1,193,412 
					
Less: accumulated depreciation     821,538 		      775,441 
					
Net property and					
equipment				     512,836 		      417,971 
					
Total assets			$  5,883,284 		$   5,029,682 
					

LIABILITIES AND STOCKHOLDERS' EQUITY					
					
					August 1,			November 1,
					1998			1997
CURRENT LIABILITIES					
					
Accounts payable - trade	$       92,576 		$     76,267 
Accrued income taxes		       264,998 		     146,210 
Other current liabilities	       226,481 		     283,211 
					
Total current liabilities	       584,055 		     505,688 
					
					
STOCKHOLDERS' EQUITY					
					
Common capital stock - par value					
$.025 per share - authorized					
and issued 1,000,000 shares	       250,000 		     250,000 
Additional paid in capital	       272,695 		     272,695 
Retained earnings			     4,937,896 		   4,155,972 
Net unrealized gains on					
equity securities			        25,856 		      32,545 
Less treasury stock at cost -					
224,415 shares and 224,415 shares 					
respectively			     (187,218)		    (187,218)
					
Total stockholders' equity	     5,299,229 		   4,523,994 
					
Total liabilities and					
stockholders' equity		$    5,883,284 		$  5,029,682 
					








		Thirteen Weeks		Thirteen Weeks		Thirty-nine		Forty Weeks
		Ended			Ended			Weeks Ended		Ended
		August 1, 1998		August 2, 1997		August 1, 1998		August 2, 1997
								
NET SALES	$     1,266,911 	$     1,046,344 	$     3,458,974 	$     2,481,328 
								
COST OF SALES	    675,366 	        627,572 	      1,871,812 	      1,699,857 
								
Gross profit								
on sales	         591,545 	        418,772 	     1,587,162 	        781,471 
								
								
OPERATING EXPENSES								
Sales & delivery    7,340 	          3,371 	        19,134 	         15,983
General and 
administrative    107,249           65,135 	       346,645 	        218,062
								
Total operating 
expenses	         114,589	          68,506 	       365,779 	        234,045 
								
Operating income  476,956	         350,266       1,221,383 	        547,426
								
OTHER INCOME	      64,678 	         35,338         150,414 	        113,878
								
Net income 
before taxes	     541,634          385,604 	     1,371,797 	        661,304
								
FEDERAL AND STATE 								
INCOME TAXES	     257,892 	        154,000         589,873 	        264,100
								
Net income        283,742          231,604         781,924 	        397,204 
								
RETAINED EARNINGS -								
beginning of 
period		        4,654,154        3,647,239 	     4,155,972 	      3,481,639 
								
RETAINED EARNINGS -								
end of period	$ 4,937,896 	$     3,878,843 	$    4,937,896 	$     3,878,843 
								
EARNINGS PER SHARE OF								
COMMON STOCK	        0.37 	           0.30 	           0.64 	           0.51 
								
Average shares of 								
stock outstanding  775,585 	       775,592 	        775,585 	        775,638 







					
					Thirty-nine Weeks			Forty Weeks	
					Ended					Ended	
					August 1, 1998			August 2, 1997	
					
CASH FLOWS FROM OPERATING ACTIVIES					
					
Net income				$        781,924 			$     397,204 
					
Adjustments to reconcile net					
income to net cash provided					
by operating activities					
					
Depreciation 			          46,097 			       34,185 
					
(Gain) on sale of securities	         (16,348)			       (7,954)
Decrease (increase) in					
Accounts receivable		          124,081 		     (302,731)
Inventories				          (3,715)			      (15,747)
Prepaid expenses			           19,405 		       17,433 
					
(Decrease) increase in					
Accounts payable			           16,309 		       (3,219)
Accrued income taxes		          118,788 		     (101,070)
Other current liabilities	          (56,730)		      (69,212)
					
Net cash provided (used)					
by operating activities		        1,029,811 		      (51,111)
					
					
CASH FLOWS FROM INVESTING ACTIVITIES					
					
Additions to property 
and equipment			         (140,962)		      (68,944)
Purchases of securities		         (143,424)		     (125,060)
Sale of securities		           56,750 		      327,960 
					
Net cash (used) provided					
by investing activities		$         (227,636)		$     133,956 
					








					
					Thirty-nine Weeks			Forty Weeks	
					Ended					Ended	
					August 1, 1998			August 2, 1997	
					
CASH FLOW FROM					
FINANCING ACTIVITIES:					
					
Purchases of treasury stock		$(-0-)			$          (830)
					
Net cash (used) in					
financing activities		 (-0-)			           (830)
					
					
Increase in cash			     802,175 			         82,015 
					
Cash and cash equivalents					
at beginning of year		   2,981,027 			      2,557,251 
					
Cash and cash equivalents					
at end of year			$  3,783,202 			$     2,639,266 
					
					
					
SUPPLEMENTAL DISCLOSURES: 					
					
Interest paid			$	 -0- 				$	 -0- 
					
Income taxes paid	$		     471,085 		$	        332,941 
					











1.	In the opinion of management, the accompanying unaudited consolidated 
financial statements contain all adjustments necessary to present fairly 
OPT-Sciences Corporation's financial position as of August 1, 1998 and 
November 1, 1997, and the results of operations for the twenty-six weeks 
ended August 1, 1998 and for the twenty-seven weeks ended August 2, 1997 and 
cash flows for the respective periods then ended.

2.	The results of operations for the periods presented are not necessarily 
indicative of the results to be expected for the full year.






MANAGEMENT'S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS




FINANCIAL CONDITION


Cash and cash equivalents--OPT Sciences Corporation's cash balances increased 
during the first nine months of the year from $2,981,027 to $3,783,202.  
Profits generated, coupled with a decrease in accounts receivable more than 
offset asset and marketable security purchases.  There are no material 
obligations in existence which would be anticipated to cause any substantial 
decrease in the cash balances from other than the Company's future operations.


RESULTS OF OPERATIONS

Sales revenues have increased by about 39% from the level of the first nine 
months of the prior year, which continues the growth trend of the prior year.  
Gross profits increased by about 103% from those of the prior year due to 
increase in volume which makes more efficient use of the available labor 
force.  Earnings from investments are higher due to higher invested balances 
than at the same time last year.









SIGNATURES



In accordance with the requirements of the Exchange Act, the registrant this 
report to be signed on its behalf by the undersigned, thereunto duly authorized.


	OPT-SCIENCE CORPORATION
	Registrant



				
     Date	Anderson McCabe, President




				
     Date	Harvey Habeck,
	Chief Accountant



7


OPT-Sciences Corporation and Subsidiary
CONSOLIDATED BALANCE SHEETS
(Unaudited)

OPT-Sciences Corporation and Subsidiary
CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS
(Unaudited)

OPT-Sciences Corporation and Subsidiary
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)

OPT-Sciences Corporation and Subsidiary
NOTES TO CONDENSED FINANCIAL STATEMENTS
(Unaudited)