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 January 30, 1999

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 January 30, 1999	
Common Stock, par value $0.25			775,585 shares










INDEX




PART I		FINANCIAL INFORMATION

Item 1.		Financial Statements

Consolidated Balance Sheets - January 30,
1999 and October 31, 1998	3

Consolidated Statements of Income -
thirteen weeks ended January 30, 1999 and
thirteen weeks ended  January 31, 1998	5

Consolidated Statements of Cash Flows -
thirteen weeks ended January 30, 1999 and
thirteen weeks ended January 31, 1998	6

Notes to Consolidated Financial Statements	7

Item 2.		Management's Discussion
and Analysis or Plan of Operation	8


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	9







	ASSETS


	January 30,			October 31,	
	     1999			    1998	
CURRENT ASSETS					

Cash and cash equivalents	$  4,102,160 		$  4,190,509 
Trade accounts receivable	     573,558 		     704,822 
Inventories				     342,300 		     357,716 
Prepaid expenses			      15,291 		       4,573 
Marketable securities		     531,180 		     501,884 
					
Total current assets		   5,564,489 		   5,759,504 
					
					
PROPERTY AND EQUIPMENT					
					
Land					     114,006 		     114,006 
Building and improvements	     335,845 		     335,845 
Machinery and equipment		     739,007 		     739,007 
Small tools				      53,580 		      53,580 
Furniture and fixtures		       8,048 		       8,048 
Office equipment			      26,709 		      26,709 
Automobile				      42,336 		      42,336 
					
Total property and					
equipment				   1,319,531 		   1,319,531 
					
Less: accumulated depreciation     848,014 		     828,382 
					
Net property and equipment	     471,517 		     491,149 
					
Total assets			$  6,036,006 		$  6,250,653 
					








	LIABILITIES AND STOCKHOLDERS' EQUITY			


	January 30,		October 31,	
	    1999				    1998	
CURRENT LIABILITIES					

Accounts payable - trade		$       48,645 		$       64,305 
Accrued income taxes			       128,749 		       241,599 
Other current liabilities		       128,495 		       334,452 

Total current liabilities		       305,889 		       640,356 


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				     5,370,156 		      5,254,632 
Net unrealized gains on
equity securities				        24,484 		         20,188 
Less treasury stock at cost -
224,415 shares  				      (187,218)		       (187,218)

Total stockholders' equity		     5,730,117 		      5,610,297 

Total liabilities and
stockholders' equity			  $  6,036,006 		   $  6,250,653 









		Thirteen Weeks			Thirteen Weeks
	Ended	Ended
	January 30, 1999			January 31, 1998

NET SALES				$         884,176 	$        1,047,004 

COST OF SALES			          592,144 	           547,581 

Gross profit
on sales				          292,032 	           499,423 

OPERATING EXPENSES

Sales & delivery			            7,579 	             3,193 
General and administrative	          137,474 	           119,494 

Total operating expenses	          145,053 	           122,687 

Operating income			          146,979 	           376,736 

OTHER INCOME			           55,695 	            40,365 

Net income before taxes		          202,674 	           417,101 

FEDERAL AND STATE 
INCOME TAXES			           87,150 	           166,182 

Net income				          115,524 	           250,919 

RETAINED EARNINGS -
beginning of period		        5,254,632 	         4,155,972 

RETAINED EARNINGS -
end of period			$       5,370,156 	$        4,406,891 

EARNINGS PER SHARE OF
COMMON STOCK			             0.15 	              0.32 

Average shares of 
stock outstanding			          775,585 	           775,585 











	Thirteen Weeks 	Thirteen Weeks 
	Ended January 30,	Ended January 31,
	       1999			        1998	

CASH FLOWS FROM OPERATING ACTIVITIES

Net income					$     115,524 		$      250,919 

Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation 				       19,632 		        10,331 
Loss on sale of securities			    -0- 		           798 
Decrease (increase) in:
Accounts receivable			      131,264 		       229,522 
Inventories					       15,416 		         9,293 
Prepaid expenses				      (10,718)		         7,716 
(Decrease) increase in:
Accounts payable				      (15,660)		       (32,793)
Accrued income taxes			     (112,850)		       (33,818)
Other current liabilities		     (205,957)		      (117,089)

Net cash (used) provided
by operating activities			      (63,349)		       324,879 

CASH FLOWS FROM INVESTING ACTIVITIES
Additions to property and equipment		    -0- 		       (35,563)
Purchases of securities			      (25,000)		       (50,018)
Sale of securities				    -0- 		         6,250 

Net cash (used) provided
by investing activities			$     (25,000)		 $     (79,331)

(Decrease) increase in cash		      (88,349)		       245,548 
Cash and cash equivalents
at beginning of year			    4,190,509 		     2,981,027 
Cash and cash equivalents
at end of year				 $  4,102,160 		 $   3,226,575 

SUPPLEMENTAL DISCLOSURES:
Interest paid				$         -0- 		 $         -0- 

Income taxes paid	 			$     200,000 		$      200,000 












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 January 30, 1999 and October 
31, 1998, and the results of operations for the thirteen weeks ended January 30,
1999 and January 31, 1998 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 decreased 
during the first quarter of the year from $4,190,509 to $4,102,160.  Profits 
generated, coupled with a decrease in accounts receivable and inventory, did 
not offset decreases in current obligations.  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 decreased by about 16% from the level of the first quarter
of the prior year.  The drop-off is due primarily to the expiration of a large
program during the prior quarter.  This has caused the gross profit to fall
about 42% as compared to the prior year as the Company is not producing at its
full capacity.  Earnings from investments are higher due to higher invested 
balances than at the same time last year.


READINESS FOR YEAR 2000

The company believes that it and its suppliers and customers will not be 
materially and adversely affected by the impact of the year 2000 date change.
Management continues to review and monitor all internal processes and to
confirm with its vendors and customers the readiness to deal with computer
based problems related to the date change.  Management expects to confirm full
compliance with year 2000 requirements by July 1, 1999.











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