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 May 2, 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 May 2, 1998
        Common Stock, par value $0.25              775,585 shares
        
        
        






        
        
        
                                     INDEX
        
        
        
        
        PART I     FINANCIAL INFORMATION
        
        Item 1.    Financial Statements    
        
                   Consolidated Balance Sheets May 2,
                   1998 and November 1, 1997                    3 - 4     
        
                   Consolidated Statements of Income - 
                   thirteen weeks ended May 2, 1998
                   and thirteen weeks May 3, 1997
                   and twenty-six weeks ended May 2,
                   1998 and twenty-seven weeks ended       
                   May 3, 1997                                    5
        
                   Consolidated Statements of Cash Flows -
                   twenty-six weeks ended May 2, 1998 
                   and twenty-seven weeks ended May 3,
                   1997                                          6 - 7
        
                   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






                     OPT-Sciences Corporation and Subsidiary
                           CONSOLIDATED BALANCE SHEETS
                                   (Unaudited)
        
                                     ASSETS
        
                                              May 2,       November 1,
                                               1998           1997     
        
        
        CURRENT ASSETS                               
        
         Cash and cash equivalents         $3,574,910       $2,981,027
         Trade accounts receivable            639,794          903,496
         Inventories - at lower of cost                               
          or market                           348,452          322,707
         Prepaid expenses                      14,298           28,992
         Marketable securities                450,134          375,489
        
            Total current assets            5,027,588        4,611,711 
        
        
        PROPERTY AND EQUIPMENT
        
         Land                                 114,006          114,006
         Building and improvements            335,845          335,845
         Machinery and equipment              729,198          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                      1,324,564        1,193,412
        
            Less accumulated depreciation     794,308          775,441
        
               Net property and
                equipment                     530,256          417,971
        
                 Total assets              $5,557,844       $5,029,682






                     OPT-Sciences Corporation and Subsidiary
                           CONSOLIDATED BALANCE SHEETS
                                   (Unaudited)
        
        
                      LIABILITIES AND STOCKHOLDERS' EQUITY
        
         
                                               May 2,       November 1,
                                                1998            1997  
        
        CURRENT LIABILITIES
        
         Accounts payable - trade         $   116,337       $   76,267 
         Accrued income taxes                 220,785          146,210
         Other current liabilities            191,871          283,211
        
            Total current liabilities         528,993          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                  4,654,154        4,155,972
         Net unrealized gains on
          equity securities                    39,220           32,545          
         Less treasury stock at cost -
          224,415 shares and 224,415
          shares respectively              (  187,218)      (  187,218)
        
            Total stockholders' equity      5,028,851        4,523,994
        
                Total liabilities and
                 stockholders' equity      $5,557,844       $5,029,682
        
        






                     OPT-Sciences Corporation and Subsidiary
             CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS
                                   (Unaudited)
        
        
                            Thirteen    Thirteen   Twenty-Six Twenty-Seven
                           Weeks Ended  Weeks Ended Weeks ended  Weeks ended 
                              May 2,       May 3,      May 2,       May 3,
                               1998         1997        1998         1997   
        
        
        NET SALES          $1,145,059   $  771,212  $2,192,063   $1,434,984    
        
        COST OF SALES         648,865      592,100   1,196,446    1,072,285 
                              
          Gross profit
           on sales           496,194      179,112     995,617      362,699
        
        
        OPERATING EXPENSES
         Sales & delivery       8,601        9,257      11,794       12,612  
         General and
          administrative      119,902       82,490     239,396      152,927   
        
         Total operating
          expenses            128,503       91,747     251,190      165,539  
        
         Operating income     367,691       87,365     744,427      197,160  
        
        OTHER INCOME           45,371       40,503      85,736       78,540  
        
          Net income 
           before taxes       413,062      127,868     830,163      275,700  
        
        FEDERAL AND STATE
         INCOME TAXES         165,799       51,100     331,981      110,100
        
          Net income          247,263       76,768     498,182      165,600    
        
  
        RETAINED EARNINGS -
        beginning of period 4,406,891    3,570,471   4,155,972    3,481,639   
        
        RETAINED EARNINGS -
        end of period      $4,654,154   $3,647,239  $4,654,154   $3,647,239 
        
        EARNINGS PER   
         SHARE OF
         COMMON STOCK             .32          .10         .64          .21 
        
        Average shares of 
         stock outstanding    775,585      775,615     775,585      775,660
        






                     OPT-Sciences Corporation and Subsidiary
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)
        
                                              Twenty-six  Twenty-seven
                                              Weeks Ended    Weeks Ended
                                                 May 2,         May 3,  
                                                  1998           1997   
        
        CASH FLOWS FROM OPERATIONS
        
         Net income                             498,182       $165,600
        
         Adjustments to reconcile net 
          income to net cash provided
          by operating activities
        
           Depreciation and
            amortization                         18,867         22,790     
        
           Loss (gain) on sale of
            securities                              798       (  8,043)
           Decrease (increase) in
            Accounts receivable                 263,702       (125,002)
            Inventories                        ( 25,745)      ( 56,394)
            Prepaid expenses                     14,694       ( 19,104)
        
           (Decrease) increase in
            Accounts payable                     40,070         42,151    
            Accrued income taxes                 74,575       (151,050)   
            Other current liabilities          ( 91,340)      ( 50,450)  
        
             Net cash provided (used) by
              operating activities              793,803       (179,502)   
        
        CASH FLOWS FROM INVESTING
         ACTIVITIES
        
         Additions to property and
          equipment                            (131,152)      ( 47,942)
         Purchases of  securities              ( 75,018)      (112,500)
         Sale of securities                       6,250        324,585 
        
             Net cash (used) provided by 
              investing activities             (199,920)       164,143 
        






                         OPT-Sciences Corporation and Subsidiary
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)
        
                                             Twenty-six   Twenty-seven
                                              Weeks Ended    Weeks Ended
                                                 May 2,         May 3,  
                                                  1998           1997   
        
        
        CASH FLOW FROM
         FINANCING ACTIVITIES:
        
         Purchases of treasury stock        $(      -0-)   $(      750)
        
            Net cash used in
             financing activities            (      -0-)    (      750)
         
        Increase (decrease) in cash             593,883     (   16,109)
        
        Cash and cash equivalents
         at beginning of period               2,981,027      2,557,251   
        
        Cash and cash equivalents
         at end of period                    $3,574,910     $2,541,142
        
        
        SUPPLEMENTAL DISCLOSURES:
        
         Interest paid                       $      -0-      $     -0-
         
         Income taxes paid                   $  269,781      $ 277,721
        






                       OPT-Sciences Corporation and Subsidiary
                     NOTES TO CONDENSED FINANCIAL STATEMENTS
                                   (Unaudited)
        
        
        
        1.   In  the opinion of management, the accompanying unaudited  con-
             solidated  financial statements contain all adjustments  neces-
             sary  to  present fairly OPT-Sciences  Corporation's  financial 
             position as of May 2, 1998 and November 1, 1997 and the results 
             of  operations for the twenty-six weeks ended May 2,  1998  and  
             for the twenty-seven weeks ended May 3, 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 six months of the  year 
             from  $2,981,027 to $3,574,910.  Profits generated,  coupled 
             with  a decrease in accounts receivable and an  increase  in 
             current  obligations more than offset an increase in  inven-
             tory and  required payments of income taxes due.   There are 
             no material obligations in existence which would be  antici-
             pated 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 53% from the level of 
             the  first six months of the prior year which continues  the 
             growth  trend of the prior year. Gross profits increased  by 
             about  175% from those of the prior year due to an  increase 
             in  volume which then makes more efficient use of the  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  under-
        signed,  thereunto duly authorized.
        
        
                                          OPT-SCIENCE CORPORATION
                                          Registrant
        
        
        
                                                                    
                                          Anderson McCabe, President
        Date
        
        
        
                                                                    
                                          Harvey Habeck,
        Date                              Chief Accountant