UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, DC  20549

                                FORM 10-QSB


(Mark One)
[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
OF 1934 FOR THE QUARTERLY PERIOD ENDED April 28, 2007.

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT FOR THE
TRANSITION PERIOD FROM ______________ TO _____________.


                       COMMISSION FILE NUMBER: 0-1455


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

                NEW JERSEY                             21-0681502
      (State or other jurisdiction of                 (I.R.S. Employer
       incorporation or organization)                Identification No.)

1912 BANNARD STREET, CINNAMINSON, NEW JERSEY 08077
  (Address of principal executive offices)


                              (856) 829-2800
                         Issuer's telephone number


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 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has
been subject to such filing requirements for the past 90 days. YES [X]  NO [ ]

Indicate by check mark whether the registrant is a shell company(as defined in
Rule 12b-2 of the Exchange Act).                               YES [ ]  NO [X]

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

Class, Common Stock, par value of $.25 per share: 775,585 Shares outstanding
as of May 31, 2007.

Transitional Small Business Format (Check one)                 YES [ ]  NO [X]














                             TABLE OF CONTENTS

             FORM 10-QSB SECOND QUARTER REPORT - FISCAL YEAR 2007
                  OPT-SCIENCES CORPORATION AND SUBSIDIARY
                                                                          PAGE

PART I    FINANCIAL INFORMATION

Item 1.   Financial Statements............................................  3

          Consolidated Balance Sheets -
             April 28, 2007(unaudited) and October 28, 2006...............  3

          Consolidated Statements of Income and Retained Earnings (unaudited)
             thirteen and twenty-six weeks ended April 28, 2007 and
             thirteen and twenty-six weeks ended April 29, 2006...........  5

          Consolidated Statements of Cash Flows (unaudited)-
             twenty-six weeks ended April 28, 2007 and
             twenty-six weeks ended April 29, 2006........................  6

          Notes to Consolidated Financial Statements......................  7

Item 2.   Management's Discussion and Analysis or Plan of Operation.......  8
             Cautionary Statement Regarding Forward-Looking Information
             Executive Summary
             Critical Accounting Policies and Estimates
             Results of Operations
             Financial Condition
             Risks and Uncertainties

Item 3.   Controls and Procedures.........................................  12

PART II   OTHER INFORMATION

Item 1.   Legal Proceedings...............................................  12

Item 2.   Unregistered Sales of Equity Securities and Use of Proceeds.....  12

Item 3.   Defaults Upon Senior Securities.................................  12

Item 4.   Submission of Matters to a Vote of Security Holders.............  12

Item 5.   Other Information...............................................  12

Item 6.   Exhibits and Reports on Form 8-K ...............................  13

Signatures ...............................................................  13













                       PART I    FINANCIAL INFORMATION

ITEM 1.    FINANCIAL STATEMENTS

                             Opt-Sciences Corporation
                            CONSOLIDATED BALANCE SHEETS


                                      ASSETS

                                               April 28,          October 28,
                                                 2007                 2006
                                             (unaudited)
CURRENT ASSETS

Cash and cash equivalents                    $5,951,773           $5,798,506
Trade accounts receivable                       839,454              811,369
Inventories                                     577,881              569,967
Prepaid expenses                                 20,849               39,578
Prepaid income taxes                                -0-               23,900
Loans and exchanges                               2,285                3,505
Deferred taxes                                      -0-                3,070
Marketable securities                           883,593              750,427

  Total current assets                        8,275,835            8,000,322


PROPERTY AND EQUIPMENT

Land                                            114,006              114,006
Building and improvements                       449,987              449,987
Machinery and equipment                       1,454,013            1,415,709
Small tools                                      53,580               53,580
Furniture and fixtures                            8,624                8,624
Office equipment                                 57,419               52,148
Automobiles                                      71,211               85,605

  Total property and
           equipment                          2,208,840            2,179,659

  Less:  accumulated depreciation             1,594,412            1,551,421

              Net property and
                 equipment                      614,428              628,238


OTHER ASSETS

Deposits                                          4,170                2,837

Total assets                                 $8,894,433           $8,631,397









                                        -3-
                          Opt-Sciences Corporation
                          CONSOLIDATED BALANCE SHEETS

                     LIABILITIES AND STOCKHOLDERS' EQUITY



                                           April 28,         October 28,
                                             2007               2006
                                          (unaudited)

CURRENT LIABILITIES

Accounts payable - trade                     $32,183            $83,621
Accrued income taxes                          82,011                -0-
Deferred taxes                                 2,931                -0-
Other current liabilities                    159,335            225,203

  Total current liabilities                  276,460            308,824


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                      8,265,060          7,977,615
    Accumulated other comprehensive income    17,436              9,481
    Less treasury stock at cost -
   224,415 shares and 224,415 shares        (187,218)          (187,218)


   Total stockholders' equity               8,617,973         8,322,573

            Total liabilities and
               stockholders' equity        $8,894,433        $8,631,397























                                     -4-
                           Opt-Sciences Corporation
     CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS (unaudited)

                  Thirteen         Thirteen       Twenty-Six      Twenty-Six
                    Weeks            Weeks          Weeks           Weeks
                    Ended            Ended          Ended           Ended
                  April 28,        April 29,      April 28,       April 29,
                    2007             2006           2007             2006

NET SALES        $1,467,128        $990,403        $2,466,244     $2,005,228

COST OF SALES       916,853         690,314         1,697,215      1,366,442

Gross profit
   on sales         550,275         300,089           769,029        638,786


OPERATING EXPENSES

Sales & delivery     11,848           9,793            21,174         19,800
General and
   administrative   218,340         162,342           400,453        359,385

 Total operating
    expenses        230,188         172,135           421,627        379,185

 Operating income   320,087         127,954           347,402        259,601

OTHER INCOME         87,921          35,272           156,743         88,463

 Net income
    before taxes   408,008          163,226           504,145        348,064

FEDERAL AND STATE
  INCOME TAXES     175,400           70,200           216,700        149,700

 Net income        232,608           93,026           287,445        198,364

RETAINED EARNINGS -
  beginning of
  period         8,032,452        7,678,760         7,977,615      7,573,422

RETAINED EARNINGS -
  end of
  period        $8,265,060       $7,771,786        $8,265,060     $7,771,786


EARNINGS PER SHARE OF
  COMMON STOCK        0.30             0.12              0.37           0.26

Average shares of stock
  outstanding      775,585          775,585           775,585        775,585








                                        -5-


                               Opt-Sciences Corporation
                        CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)

                                             Twenty-six            Twenty-six
                                             Weeks Ended          Weeks Ended
                                            April 28, 2007      April 29, 2006

CASH FLOWS FROM OPERATING ACTIVITIES
Net income                                      $287,445            $198,364

Adjustments to reconcile net income to net
cash (used) provided by operating activities:
Depreciation                                      57,385              59,108
Loss (gain) on sale of securities                (24,727)             22,496

Decrease (increase) in:
Accounts receivable                              (28,085)            (55,432)
Inventories                                       (7,914)            (30,567)
Prepaid expenses                                  18,729              (6,329)
Prepaid income taxes                              23,900                 -0-
Loans and exchanges                                1,220               1,055

(Decrease) increase in:
Accounts payable                                 (51,438)             25,548
Accrued income taxes                              82,011            (230,434)
Other current liabilities                        (65,868)            (82,673)

Net cash (used) provided by
         operating activities                    292,658             (98,864)

CASH FLOWS FROM INVESTING ACTIVITIES
Additions to property and equipment              (43,575)            (17,229)
Deposits                                          (1,333)             (1,518)
Purchases of securities                         (355,040)            (26,676)
Sales of securities                              260,557             650,828

Net cash (used) provided by
         investing activities                   (139,391)            605,405

Increase in cash                                 153,267             506,541

Cash and cash equivalents
at beginning of period                         5,798,506           5,356,228

Cash and cash equivalents
at end of period                              $5,951,773          $5,862,769

SUPPLEMENTAL DISCLOSURES:
   Income taxes paid                            $111,318            $380,912








                                      -6-


NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying consolidated financial statements include the accounts of
Opt-Sciences Corporation, Inc. and its wholly-owned subsidiary, O&S Research,
Inc. All significant intercompany accounts and transactions have been
eliminated in consolidation.

These consolidated financial statements have been prepared by the Company,
without audit, and reflect normal recurring adjustments which, in the opinion
of management, are necessary for a fair statement of the results for the first
six months of the Company's fiscal year 2007.  These consolidated financial
statements do not include all disclosures associated with annual consolidated
financial statements and, accordingly, should be read in conjunction with
footnotes contained in the Company's consolidated financial statements for the
year ended October 28, 2006 together with the auditors' report filed as part
of the Company's 2006 Annual Report on Form 10-KSB.

The preparation of these consolidated financial statements requires the
Company to make estimates and judgments that affect the reported amounts of
assets, liabilities, revenues and expenses. The Company bases its estimates on
historical experience and on various other assumptions that are believed to be
reasonable under the circumstances, the results of which form the basis for
making judgments about the carrying values of assets and liabilities that are
not readily apparent from other sources. Actual results may differ from these
estimates under different assumptions or conditions.

2. INVENTORIES

Inventories consisted of the following:

                                     April 28, 2007    October 28, 2006
                                      (Unaudited)

      Finished goods                    $ 211,394          $ 226,048
      Raw materials and supplies          321,191            305,974
      Work in progress                     45,296             37,945

            Total Inventory             $ 577,881          $ 569,967

End of quarter inventories are stated at the lower of cost (first-in, first-
out) or market and are based on estimates rather than a physical inventory. A
physical inventory is conducted at the end of the fiscal year. The Company
provides for estimated obsolescence on unmarketable inventory based upon
assumptions about future demand and market conditions. If actual demand and
market conditions are less favorable than those projected by management,
additional inventory write downs may be required. Inventory, once written
down, is not subsequently written back up, as these adjustments are considered
permanent adjustments to the carrying value of the inventory. Historically,
the Company conducts a physical inventory annually in connection with its
audited financial statements and preparation of its Form 10-KSB. The inventory
appearing on unaudited quarterly financial statements and in Form 10-QSB is
based on estimates derived from the last physical inventory and subsequent
verifiable purchases of raw materials, sales of finished products, and product
orders in process of completion.



                                     -7-


3. REVENUE RECOGNITION

The Company recognizes revenue in accordance with U.S. GAAP and SEC Staff
Accounting Bulletin ("SAB") No. 104, Revenue Recognition. SAB No. 104 requires
that four basic criteria must be met before revenue can be recognized: (1)
persuasive evidence of an arrangement exists; (2) delivery has occurred or
services have been rendered; (3) the price to the buyer is fixed and
determinable; and (4) collectibility is reasonably assured. Determination of
criteria (3) and (4) are based on management's judgments regarding the fixed
nature of the price to the buyer charged for products delivered or services
rendered and collectibility of the sales price. The Company assesses credit
worthiness of customers based upon prior history with the customer and
assessment of financial condition. The Company's shipping terms are
customarily FOB shipping point.


4. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In June 2006, the Financial Standards Accounting Board (FASB) issued
interpretation No. 48, Accounting for Uncertainty in Income Taxes, an
interpretation of FASB statement No. 109. Interpretation 48 clarifies the
accounting for uncertainty in income taxes recognized in an entity's financial
statements in accordance with Statement 109 and prescribes a recognition
threshold and measurement attribute for financial statement recognition and
measurement of a tax position taken or expected to be taken in a tax return.
Additionally, Interpretation 48 provides guidance on derecognition,
classification, interest and penalties, accounting in interim periods,
disclosure and transition.  Interpretation 48 is effective for fiscal years
beginning after December 15, 2006 with early adoption permitted.  We will
adopt Interpretation 48 for our fiscal year 2008, and do not currently expect
the adoption of Interpretation 48 to have a impact on our financial statements.


ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

We make statements in this Report, and we may from time to time make other
statements, regarding our outlook or expectations for earnings, revenues,
expenses and/or other matters regarding or affecting the Company that are
forward-looking statements within the meaning of the Private Securities
Litigation Reform Act. Forward-looking statements are typically identified by
words such as "believe," "expect," "anticipate," "intend," "outlook,"
"estimate," "forecast," "project" and other similar words and expressions.
Forward-looking statements are subject to numerous assumptions, risks and
uncertainties, which change over time. Forward-looking statements speak only
as of the date they are made. We do not assume any duty and do not undertake
to update our forward-looking statements. Actual results or future events
could differ, possibly materially, from those that we anticipated in our
forward-looking statements, and future results could differ materially from
our historical performance. Our forward-looking statements are subject to the
following principal risks and uncertainties. We provide greater detail
regarding these factors in our 2006 Form 10-K, including in the Company Risk
Factors section. Our forward-looking statements may also be subject to other
risks and uncertainties including those discussed in the Risks and
Uncertainties section of this Quarterly Report or in our other filings with
the SEC.

   -Uncertainties about the future demand for the Company's products;
   -Risks associated with dependence on a few major customers;
   -The timing and completion of significant orders; and
   -The performance and reliability of the Company's vendors.


                                     -8-

EXECUTIVE SUMMARY

Opt-Sciences Corporation, through its wholly owned subsidiary, O & S Research,
Inc., both New Jersey corporations, manufactures anti-glare and transparent
conductive optical coatings which are deposited on glass used primarily to
cover instrument panels in aircraft cockpits. The Company's business is highly
dependent on a robust commercial, business, regional aircraft market and to a
lesser degree the military aircraft market. We recorded second quarter sales
of $1,467,128 and net income of $232,608. Sales are up 47% and net income is
up 324% from the first quarter of 2007.  The significant increases are the
result of three factors: (i) sales in the first quarter were lower than
expected; (ii) sales in the second quarter of 2007 were higher than expected,
reflecting an improved market and higher backlog of orders; (iii) the percen-
tage increase in profits is much larger than the percentage increase in sales
because of increased economies of scale.  Sales and net income are up 48% and
150% respectively from the second quarter of 2006.  Our backlog of unshipped
orders at the end of the second quarter of 2007 increased to $2,361,500, a 34%
increase over the end of the first quarter. This is also a 72% increase over
unshipped orders at the end of the second quarter of 2006. We generally have a
four to twelve week delivery cycle depending on product complexity, available
plant capacity and required lead time for specialty raw materials such as
polarizers or filter glass. Our sales tend to fluctuate from quarter to
quarter because all orders are custom manufactured and customer orders are
generally scheduled for delivery based on our customer's need date and not
based on our need to make shipments. Since the Company has two customers that
together represent over 50% of sales, any significant change in the
requirements of either of those customers has a direct impact on our revenue
for the quarter. When one of these customers defers a sizable order, sales for
the following quarter often rebound as the customer replenishes its inventory.
Based on our understanding of the industry and the needs of our customers, we
fully expect to complete and ship 90% of our current backlog of unshipped
orders before the end of fiscal 2007. Accordingly, we currently expect third
quarter sales to reach $1,500,000.  In addition, we project revenues this
fiscal year at over $5,000,000, unless there is an unanticipated downturn in
demand for the Company's products, or there is a critical problem with the
Company's suppliers of such specialty components, such as polarizers,
adhesives or etched glass, each of which is currently sole sourced.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

Management's discussion and analysis of financial condition and results of
operations are based upon the Company's consolidated financial statements,
which have been prepared in accordance with accounting principles generally
accepted in the United States of America ("U.S. GAAP"). The preparation of
these financial statements requires the Company to make estimates and
judgments that affect the reported amounts of assets, liabilities, revenues
and expenses. The Company bases its estimates on historical experience and on
various other assumptions that are believed to be reasonable under the
circumstances, the results of which form the basis for making judgments about
the carrying values of assets and liabilities that are not readily apparent
from other sources. Actual results may differ from these estimates under
different assumptions or conditions. Specifically, inventory is estimated
quarterly and reconciled at the end of the fiscal year when a detailed audit
is conducted (also see Notes to Consolidated Financial Statements, Note 1
Summary of Significant Accounting Policies and Note 2 Inventories).



                                     -9-

RESULTS OF OPERATIONS

NET SALES
Net sales of $1,467,128 for the second quarter of 2007 increased 48% from 2006
second quarter sales of $990,403, and increased 47% from $999,116 in the first
quarter of fiscal 2007. The increase from the first quarter of 2007 was in
part due to production difficulties in that quarter which have since been
corrected and due to a significant increase in demand which is reflected in
our increased backlog. The increase from the same period last year was to some
extent anticipated because during that period last year our Company suffered
from an unexpected temporary reduction in demand by one of our largest
customers.

COST OF SALES
Cost of sales for the second quarter of 2007 of $916,853 increased from
690,314 for the second quarter of 2006. This increase is in a large part due
to the increase in sales from the same quarter last year. Cost of sales
increased $136,491 or 17% from the first quarter. The gross profit margin of
31% for the second quarter of 2007 has increased from the 21% for the first
quarter primarily because of an increase in economies of scale in
manufacturing resulting from the higher sales and the resolution of certain
production difficulties. Cost of sales is comprised of raw materials,
manufacturing direct labor and overhead expenses. The overhead portion of cost
of sales is primarily comprised of salaries, benefits, building expenses,
production supplies, and maintenance costs related to our production,
inventory control and quality departments.

GENERAL AND ADMINISTRATIVE
Total operating expenses, including selling, general and administrative
expenses, were $218,340 for the second quarter of 2007 compared to $162,342
for the second quarter of 2006. This increase from the second quarter of 2006
was in a large part due to an increase in sales. Our general, and
administrative expenses consist of marketing and business development
expenses, professional expenses, salaries and benefits for executive and
administrative personnel, hiring, legal, accounting, and other general
corporate expenses.

OPERATING INCOME
Operating income for the second quarter of $320,087 increased about 150% from
2006 second quarter operating income of $127,954 and increased dramatically
from $27,315 in the first quarter of 2007.  Reasons for the increase over the
second quarter of 2006 are due to increased sales and increased production
efficiency as described above.

OTHER INCOME
Other income of $87,921 for the second quarter of 2007 increased compared to
$35,272 from second quarter of 2006 and 68,822 for the first quarter of 2007.
This improvement is related to higher yields of the investment portfolio,
which formerly had a significant holding of preferred stocks.

NET INCOME
Net income of $241,108 for the second quarter of 2007 compared to $93,026 for
the second quarter of 2006 and $54,837 in the first quarter of 2007 as result
of the factors described above.

BACKLOG OF ORDERS
During the second quarter, the Company booked $2,063,000 in new orders compared
to $1,234,100 in new orders booked for the second quarter of 2006 and
$1,460,400 in the first quarter of 2007. Our backlog of unshipped orders stood
at $2,361,500 at the end of the second quarter. This backlog is up
                                     -10-
approximately 72% from the end of the 2006 second quarter and up approximately
34% from the end of the first quarter of 2007.

FINANCIAL CONDITION

The Company utilizes its working capital to finance current operations and
capital improvements. Cash and cash equivalents have increased $37,806 from
the first quarter of 2007 and increased $89,004 from the end of the second
quarter of 2006. The fluctuations in cash and cash equivalents are primarily a
result of income earned and investments in the Company's portfolio of
securities.  The Company maintains a strong liquidity in its current position
in order to improve its ability to deal with the risks and uncertainties
identified below.

RISKS AND UNCERTAINTIES

The future of our Company will depend, largely, on our ability to successfully
develop or acquire new products. There is no assurance, however, that we will
be successful in achieving market acceptance of the new products that we
develop or acquire. Failure to diversify our existing product offerings could
be harmful to our overall business, and could negatively affect results of
operations and financial condition.

The future market for the Company's aircraft instrument glass is shrinking due
to technological obsolescence and the use of larger displays in the cockpit
and the new display technologies.  Of the new display technologies, rear
projection displays cause the most concern to the Company because they do not
use components which the Company manufactures.  These display types are
currently used in many military aircraft applications and utilize a patented
cover glass that acts as a rear projection screen. The time frame for this
technology migrating to commercial/business avionic displays is currently
unpredictable. Larger primary instrument displays are eliminating the need for
smaller, specialized and otherwise redundant instruments. As unit volume for
displays declines, competition among vendors to maintain market share will
become more intense. We expect this competition will take the form of lower
prices and shorter delivery times. The opportunities to expand the existing
product lines are limited. New electro-mechanical displays which require glass
wedges manufactured by the Company are being purchased less frequently than
LCD displays which require a simpler, less expensive cover glass. The simpler
design opens the market to prospective competitors who do not otherwise have
the ability to manufacture glass wedges.

We face increasing competition from established companies that have
significantly greater resources. Certain of our competitors enjoy substantial
competitive advantages, such as:

  - Greater corporate name recognition, larger marketing budgets and greater
    resources,
  - Established marketing relationships and access to larger customer bases,
    and
  - Substantially greater financial, technical and other resources.

Section 404 of the Sarbanes-Oxley Act of 2002, requiring each company and its
public accounting firm to report on the effectiveness of the company's
internal controls over financial reporting, will first apply to the Company's
Annual Report on Form 10-KSB for the Fiscal Year 2009. The Company expects its
operating expenses will increase further as a result of the costs associated
with implementation of and maintaining compliance with Section 404 and
other provisions of the Sarbanes-Oxley Act.

                                     -11-


ITEM 3. CONTROLS AND PROCEDURES

a.  Evaluation Of Disclosure Controls And Procedures.  Based on his evaluation
as of the end of the periods covered by this report, the Company's chief
executive officer and chief financial officer concluded that the Company's
disclosure controls and procedures referred to in paragraph 4(c) of his
Certification included as an exhibit to this report were effective.
b.  Changes In Internal Controls.  During the period covered by this report,
the Company has not made any change to its internal controls over financial
reporting as referred to in paragraph 4(d) of the Certification of the
Company's principal executive officer and principal financial officer included
as an exhibit to this report that has materially affected, or is reasonably
likely to materially affect the Company's internal control over financial
reporting.

                         PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

We are subject to certain claims and litigation in the ordinary course of
business. It is the opinion of management that the outcome of such matters
will not have a material adverse effect on our combined financial position
or results of operations.

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

         None

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

         Not applicable

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

         We did not solicit proxies for the Annual Stockholders Meeting held
         on March 28, 2007.  The Board of Directors as previously reported to
         the SEC was reelected in its entirety.

ITEM 5.  OTHER INFORMATION

Status of the Company's Reverse Stock Split.  On September 1, 2004 the Board
of Directors of the Company made a determination to amend the Articles of
Incorporation and implement a reverse stock split on the basis of 1:2,000
shares.  The purpose of this decision was to take the Company private and
avoid ongoing and increasing costs related to the public reporting status of
the Company and compliance with the Sarbanes-Oxley Act.  The principal
stockholders representing over 2/3 of the outstanding shares consented to such
action. Under New Jersey law, consent by 2/3 of the stockholders is sufficient
without the need of conducting a stockholders meeting.  On November 3, 2004,
the Company made preliminary filings of a Schedule 14C and a Schedule 13(e)3
with the Securities and Exchange Commission.  The SEC responded to such
filings on December 3, 2004.  On January 20, 2005 the Company filed an amended
Schedule 14C and an amended Schedule 13(e)3.  On February 9, 2005 the SEC
provided the Company a second letter of comments.  The Company continues to
review this matter and other methods of reducing the burdens and costs of
retaining its status as a reporting company, but it is not expected to take
any action in the near term.

                                     -12-



The Company is continuing to review its plans for operational reorganization,
capital expenditure and product diversification.

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a) EXHIBITS

    31.1 Certification of Chief Executive Officer and Chief Financial Officer
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
    32.1 Certification of Chief Executive Office and Chief Financial Officer
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

(b) REPORTS ON FORM 8-K:

    None

Signatures

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the Registrant has duly caused this Report to be signed on its
behalf by the undersigned thereunder duly authorized.

                                                     OPT-SCIENCES CORORATION

                                                     By: /s/Anderson L. McCabe

                                                     ------------------------
                                                     Anderson L. McCabe
                                                     Chief Executive Officer
                                                     Dated: June 7, 2007

EXHIBIT 31.1

Certification of Chief Executive Officer and Chief Financial
Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
I, Anderson L. McCabe, as CEO and CFO of Opt-Sciences Corporation, certify
that:
1. I have reviewed this quarterly report of Opt-Sciences Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of
a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects
the financial condition, results of operations and cash flows of Opt-Sciences
Corporation as of, and for, the periods presented in this report;
4. I am responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for Opt-Sciences Corporation and have:
(a) Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under my supervision, to
ensure that material information relating to Opt-Sciences Corporation,
including its consolidated subsidiaries, is made known to me by others within
those entities, particularly during the period in which this report is being
prepared;

                                     -13-



(b) Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under my supervision,
to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of Opt-Sciences Corporation's disclosure
controls and procedures and presented in this report my conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in Opt-Sciences Corporation's internal
control over financial reporting that occurred during Opt-Sciences
Corporation's most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, Opt-Sciences Corporation's internal
control over financial reporting; and
 5. I have disclosed, based on my most recent evaluation of internal control
over financial reporting, to Opt-Sciences Corporation's auditors and the audit
committee of Opt-Sciences Corporation's board of directors (or persons
performing the equivalent functions): (a) All significant deficiencies and
material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect Opt-
Sciences Corporation's ability to record, process, summarize and report
financial information; and (b) Any fraud, whether or not material, that
involves management or other employees who have a significant role in Opt-
Sciences Corporation's internal control over financial reporting.

                                       /s/Anderson L. McCabe

                                       ---------------------
                                       Name: Anderson L. McCabe
                                       Title: Chief Executive Officer/
                                              Chief Financial Officer
                                       Dated: June 7, 2007

EXHIBIT 32.1

Certification of Chief Executive Officer and Chief Financial Officer pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002.

I, Anderson L. McCabe as CEO and CFO of Opt-Sciences Corporation (the
"Company"), certify to my knowledge, pursuant to section 906 of the Sabanes-
Oxley Act of 2002,18 U.S.C. Section 1350, that:(1)the Quarterly Report on Form
10-QSB of the Company for the quarterly period ended April 28, 2007 (the
"Report") fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and (2)the
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.

                                       /s/Anderson L. McCabe

                                       ---------------------
                                       Name: Anderson L. McCabe
                                       Title: Chief Executive Officer/
                                              Chief Financial Officer
                                       Dated: June 7, 2007



                                    -14-