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 26, 2008.

[ ] 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

                               Not applicable
(Former name, former address and former fiscal year, if changed since last
 Report)

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: 775,585 Shares of Common Stock,
par value $.025, were outstanding as of May 31, 2008

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








                             TABLE OF CONTENTS

             FORM 10-QSB SECOND QUARTER REPORT - FISCAL YEAR 2008
                  OPT-SCIENCES CORPORATION AND SUBSIDIARY
                                                                         PAGE

PART I    FINANCIAL INFORMATION

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

          Consolidated Balance Sheets -
             April 26, 2008(unaudited) and October 27, 2007...............  3

          Consolidated Statements of Income and Retained Earnings (unaudited)
             thirteen and twenty-six weeks ended April 26, 2008 and
             thirteen and twenty-six weeks ended April 28, 2007  .........  5

          Consolidated Statements of Cash Flows (unaudited)-
             twenty-six weeks ended April 26, 2008 and
             twenty-six weeks ended April 28, 2007........................  6

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

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

Item 3.   Controls and Procedures..........................................13

PART II   OTHER INFORMATION

Item 1.   Legal Proceedings................................................13

Item 2.   Unregistered Sales of Equity Securities and Use of Proceeds......13

Item 3.   Defaults Upon Senior Securities..................................13

Item 4.   Submission of Matters to a Vote of Security Holders..............13

Item 5.   Other Information................................................13

Item 6.   Exhibits.........................................................13

Signatures ................................................................14









			PART I    FINANCIAL INFORMATION

ITEM 1.    FINANCIAL STATEMENTS

                             Opt-Sciences Corporation
                            CONSOLIDATED BALANCE SHEETS

                                       ASSETS

                                      April 26, 2008    October 27, 2007
                                        (unaudited)
CURRENT ASSETS

   Cash and cash equivalents             $6,303,156         $6,777,104
   Trade accounts receivable              1,201,198          1,012,659
   Inventories                              639,664            592,660
   Prepaid expenses                          12,996             21,074
   Prepaid income taxes                      27,920                -0-
   Loans and exchanges                        4,602              4,390
   Deferred income taxes                      2,785                -0-
   Marketable securities                    938,139            890,161
     Total current assets                 9,130,460          9,298,048


PROPERTY AND EQUIPMENT

   Land                                     114,006            114,006
   Building and improvements                476,571            449,987
   Machinery and equipment                1,517,076          1,485,573
   Small tools                               53,580             53,580
   Furniture and fixtures                    14,683              8,624
   Office equipment                          57,419             57,419
   Automobiles                               71,211             71,211

    Total property and
           equipment                      2,304,546          2,240,400

  Less:  accumulated depreciation         1,706,773          1,652,891

    Net property and equipment              597,773            587,509


OTHER ASSETS

   Deposits                                   2,837              2,837

     Total assets                        $9,731,070         $9,888,394

                                      -3-







                          Opt-Sciences Corporation
                          CONSOLIDATED BALANCE SHEETS

                     LIABILITIES AND STOCKHOLDERS' EQUITY



                                          April 26, 2008    October 27, 2007
                                            (unaudited)

CURRENT LIABILITIES

   Accounts payable - trade                     $  64,675          $  86,759
   Accrued income taxes                               -0-            267,980
   Deferred income taxes                              -0-             30,100
   Other current liabilities                      207,798            338,823

               Total current liabilities          272,473            723,662


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                            9,147,832         8,810,376
   Accumulated other comprehensive (loss)income   (24,712)           18,879
   Less treasury stock at cost -
     224,415 shares and 224,415 shares           (187,218)         (187,218)


   Total stockholders' equity                   9,458,597         9,164,732

             Total liabilities and
                stockholders' equity           $9,731,070        $9,888,394






                                      -4-














     CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS (unaudited)

                      Thirteen      Thirteen         Twenty-Six    Twenty-Six
                      Weeks         Weeks            Weeks         Weeks
                      Ended         Ended            Ended         Ended
                      April 26,     April 28,        April 26,     April 28,
                      2008          2007             2008          2007

NET SALES            $1,625,429     $1,467,128      $3,004,383    $2,466,244

COST OF SALES         1,128,038        916,853       2,027,963     1,697,215

  Gross profit
     on sales           497,391        550,275         976,420       769,029

OPERATING EXPENSES
  Sales & delivery       14,910         11,848          22,909        21,174
  General and
     administrative     204,158        218,340         480,256       400,453

  Total operating
     expenses           219,068        230,188         503,165       421,627

  Operating income      278,323        320,087         473,255       347,402

OTHER INCOME            _54,158         87,921         118,801       156,743

   Net income
      before taxes      332,481        408,008         592,056       504,145

FEDERAL AND STATE
  INCOME TAXES          143,000        175,400         254,600       216,700

  Net income            189,481        232,608         337,456       287,445

RETAINED EARNINGS -
   beginning of
     period           8,958,351      8,032,452       8,810,376     7,977,615

RETAINED EARNINGS -
   end of
     period          $9,147,832     $8,265,060      $9,147,832    $8,265,060

EARNINGS PER SHARE OF
   COMMON STOCK      $     0.24     $     0.30      $     0.44    $     0.37

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



                                      -5-





                        CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)

                                             Twenty-six           Twenty-six
                                             Weeks Ended         Weeks Ended
                                            April 26 2008      April 28, 2007

CASH FLOWS FROM OPERATING ACTIVITIES
Net income                                     $337,456             $287,445

Adjustments to reconcile net income to net
cash (used) provided by operating activities:
   Depreciation                                  53,882               57,385
   Loss (gain) on sale of securities             18,397              (24,727)

   Decrease (increase) in:
     Accounts receivable                       (188,539)             (28,085)
     Inventories                                (47,004)             ( 7,914)
     Prepaid expenses                             8,078               18,729
     Prepaid income taxes                       (27,920)              23,900
     Loans and exchanges                           (212)               1,220

  (Decrease) increase in:
     Accounts payable                           (22,084)             (51,438)
     Accrued income taxes                      (267,980)              82,011
     Other current liabilities                 (131,025)             (65,868)

       Net cash (used) provided by
       operating activities                    (266,951)             292,658

CASH FLOWS FROM INVESTING ACTIVITIES
   Additions to property and equipment          (64,146)             (43,575)
   Deposits                                         -0-               (1,333)
   Purchases of securities                     (236,072)            (355,040)
   Proceeds from sales of securities             93,221              260,557

      Net cash (used) by
       investing activities                    (206,997)            (139,391)

(Decrease) increase in cash                    (473,948)             153,267

Cash and cash equivalents
   at beginning of period                     6,777,104            5,798,506

Cash and cash equivalents
   at end of period                          $6,303,156           $5,951,773

SUPPLEMENTAL DISCLOSURES:
   Income taxes paid                         $  550,500           $  111,318



                                      -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 2008.  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 27, 2007 together with the auditors'
report filed as part of the Company's 2007 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 26, 2008   October 27, 2007
                                 (Unaudited)

  Raw materials and supplies      $ 275,569       $ 215,935
  Work in progress                  315,298         332,089
  Finished goods                     48,167          44,636

     Total Inventory              $ 639,664       $ 592,660

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 an unaudited physical
inventory count of work-in-progress and raw materials.

                                      -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 have adopted Interpretation 48 for our fiscal year 2008, and do not
currently expect the adoption of Interpretation 48 to have an impact on our
financial statements.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS AND RESULT OF OPERATIONS

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.

   -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-

We provide greater detail regarding these factors in our 2007 Form 10-KSB,
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.

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 comprehensive
physical count is conducted (also see Notes to Consolidated Financial
Statements, Note 1 Summary of Significant Accounting Policies and Note 2
Inventories).

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 and
military aircraft market. We recorded second quarter sales of $1,625,429 and
net income of $189,481. Sales are up 18% and net income is up 28% from the
first quarter of 2008.  Sales are up 11% and net income is down 19% from the
second quarter of 2007. The second quarter of 2007 was unusually profitable
because of the deferral to that quarter of significant customer orders which
would ordinarily have been shipped  in the first quarter We currently expect
third quarter sales to be approximately $1,700,000.  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. During the second quarter of 2008, the Company booked
$2,232,000 in new orders compared to $2,063,000 in new orders booked for the
second quarter of 2007. Our backlog of unshipped orders stands at
approximately $2,438,000 at the end of second quarter, up $77,000 from
$2,361,000 at the end of the second quarter of 2007. We believe that we will
be able to maintain this backlog level for the foreseeable future.  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 ability 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.

                                      -9-

Results Of Operations

THREE MONTHS ENDED APRIL 26, 2008 COMPARED WITH THREE MONTHS ENDED APRIL 28,
2007

Net Sales.
Net sales for the second quarter ended April 26, 2008 were $1,625,429 which
is $158,301 and 10.8% more than the net sales of $1,467,128 for the same
quarter last year. This increase is the result of higher demand for the
Company's cover glass products.

Cost of Sales.
Cost of sales for the quarter ended April 26, 2008 increased $211,185 or 23%
to $1,128,038 or 69% of sales, compared to $916,853 or 62% of sales, for the
same quarter last year. This is primarily due to a reduction in manufacturing
efficiencies and increases in costs of raw materials. 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.

Gross Profit.
Gross profit for the quarter ended April 26, 2008 decreased $52,884 to
$497,391 or 30.6% of sales from $550,275 or 37.6% of sales reported for the
same quarter last year.

Operating Expenses.
Operating expenses decreased $11,130 or 4.8% to $219,068 from $230,188 for
the same quarter last year. This was primarily due to lower marketing
expenses for the quarter. Operating 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.
The Company realized operating income of $278,323 or 17.1% of sales, for the
quarter ended April 26, 2008, compared to operating income of $320,087 or
21.8% of sales, for the same quarter last year.

Other Income.
Other income of $54,158 for the second quarter of fiscal year 2008 decreased
$33,763 from that for the same quarter for last year, primarily due to lower
interest rates and reduced yields on investments.

Income Tax.
Income tax expense for the second quarter ended April 26, 2008 was $143,000
and 43% of pre-tax income, compared to 175,400 and 43% of pre-tax income for
the second quarter ended April 28, 2007.

Net Income.
Net income for the quarter ended April 26, 2008 was $189,481 or $0.24 per
share, compared to net income of $232,608 or $0.30 per share, for the quarter
ended April 28, 2007.

                                      -10-

SIX MONTHS ENDED APRIL 26, 2008 COMPARED WITH SIX MONTHS ENDED
APRIL 28, 2007

Net Sales.
Net sales for the six months ended April 26, 2008 were $3,004,383 which is
$538,139 and 21.8% more than the net sales of $2,466,244 for the same six
month period last year. This is primarily due to increased customer demand
for the company's products.

Cost of Sales.
Cost of sales for the six months ended April 26, 2008 was $2,027,963 or 67.5%
of sales, compared to $1,697,215 or 68.8% of sales, for the same period last
year.  The increase in cost of sales by $330,748 and 19.5% corresponds to the
increase in revenues between the same six month periods as noted above.

Gross Profit.
Gross profit for the six months ended April 26, 2008 increased $207,391 to
$976,420 or 32.5% of sales, from $769,029 or 31.2% of sales, reported for the
same period last year.  The increase in total gross profit, and the
improvement in gross profit as a percent of revenues, was primarily a result
of higher efficiencies of operation during the first quarter of 2008.

Operating Expenses.
Operating expenses increased by $81,538 and 19.3% from $421,627 during the
six month period ended April 28, 2007 to $503,165 during the six month period
ended April 26, 2008 primarily due to increased sales.

Operating Income.
The Company realized operating income of $473,255 or 15.8% of sales, for the
six month period ended April 26, 2008, compared to operating income of
$347,402 or 14.1% of sales, for the same period last year.  The $125,853 or
36% increase is the result of increased gross margin noted above.

Other Income.
Other income of $118,801 for the six month period ended April 26, 2008
decreased $37,942 from that for the same period for last year, primarily due
to lower interest rates and reduced yields on investments.

Income Tax.
Income tax expense for the six month period ended April 26, 2008 was $254,600
and 43% of operating income, compared to $216,700 and 43% of operating income
for the six month period ended April 28, 2007.

Net Income.
Net income for the six month period ended April 26, 2008 increased $50,011
and 17% to $337,456 or $0.44 per share, compared to net income of $287,455 or
$0.37 per share for the prior comparable period.


Financial Conditions
The Company utilizes its working capital to finance current operations and
capital improvements.  Cash and cash equivalents have decreased from
$6,777,104 at the end of the fiscal year on October 27, 2007 to $6,303,156 at
the end of the following sixth month period ended April 26, 2008. This is
primarily the result of paying income taxes and the purchase of additional
investments. The Company has ordered approximately $550,000 of new capital
equipment to provide additional capacity for anti-reflective and conductive

                                      -11-

coatings. Total costs are expected to be approximately around $650,000 for
complete installation, which is expected to be done in July, 2008.  Depending
on market conditions at that time, the Company may order another coating
machine during the current fiscal year.  The fluctuations in cash and cash
equivalents are primarily a result of net income 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 the 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 products could
be harmful to our overall business, and could negatively affect results of
operations and financial condition.

The future market for the Company's historic 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 will require the Company to
perform an assessment of its financial reporting controls, and to report on
that assessment in the Company's Annual Report on Form 10K for the Fiscal
Year 2008.  Section 404 will require that our public accounting firm audit
our internal controls in a subsequent fiscal year. 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.

                                      -12-

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 26, 2008.  The Board of Directors as previously reported to
the SEC was reelected in its entirety.

ITEM 5.  OTHER INFORMATION

	None.

ITEM 6.  EXHIBITS

(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.


                                      -13-


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
                                                  and Chief Financial Officer
                                                  Dated: June 10, 2008

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;

(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;

                                      -14-

(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 10, 2008

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 26, 2008 (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 10, 2008