U.S. SECURITIES AND EXCHANGE COMMISSION
        
                             WASHINGTON, DC 20549
        
                                 FORM 10-QSB
        
                Quarterly report under to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934
        
        
                 For the quarterly period ended January 31, 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 January 31, 1998
        Common Stock, par value $0.25              775,585 shares
        
        
        






        
        
        
                                     INDEX
        
        
        
        
        PART I     FINANCIAL INFORMATION
        
        Item 1.    Financial Statements    
        
                   Consolidated Balance Sheets - January 31,
                   1998 and November 1, 1997                    3 - 4     
        
                   Consolidated Statements of Income - 
                   thirteen weeks ended January 31, 1998 and
                   fourteen weeks ended February 1, 1997          5
        
                   Consolidated Statements of Cash Flows -
                   thirteen weeks ended January 31, 1998 and 
                   fourteen weeks ended February 1, 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
        
                                            January 31,     November 1,
                                               1998            1997     
        
        
        CURRENT ASSETS                               
        
         Cash and cash equivalents         $3,226,575       $2,981,027 
         Trade accounts receivable            673,974          903,496
         Inventories                          313,414          322,707
         Prepaid expenses                      21,276           28,992        
         Marketable securities                431,586          375,489
        
            Total current assets            4,666,825        4,611,711         
        
        
        PROPERTY AND EQUIPMENT
        
         Land                                 114,006          114,006
         Building and improvements            335,845          335,845
         Machinery and equipment              633,609          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                      1,228,975        1,193,412      
        
            Less accumulated depreciation     785,772          775,441
        
               Net property and
                equipment                     443,203          417,971
        
                 Total assets               5,110,028        5,029,682





                     OPT-Sciences Corporation and Subsidiary
                           CONSOLIDATED BALANCE SHEETS
                                   (Unaudited)
        
        
                      LIABILITIES AND STOCKHOLDERS' EQUITY
        
         
                                             January 31,     November 1,
                                                1998            1997  
        
        CURRENT LIABILITIES
        
         Accounts payable - trade           $  43,474        $  76,267
         Accrued income taxes                 112,392          146,210
         Other current liabilities            166,122          283,211
        
            Total current liabilities         321,988          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                  4,406,891        4,155,972
         Net unrealized gains on
          marketable securities                45,672           32,545     
         Less treasury stock at cost -
          224,415 shares                   (  187,218)      (  187,218)    
        
            Total stockholders' equity      4,788,040        4,523,994
        
                Total liabilities and
                 stockholders' equity       5,110,028        5,029,682
        
        






                         OPT-Sciences Corporation and Subsidiary
             CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS
                                   (Unaudited)
        
                                             Thirteen       Fourteen  
                                           Weeks Ended     Weeks Ended 
                                            January 31,     February 1, 
                                               1998            1997     
        
        
        
        NET SALES                          $1,047,004         $663,772   
        
        COST OF SALES                         547,581          480,185    
                              
          Gross profit
           on sales                           499,423          183,587  
        
        
        OPERATING EXPENSES
         Sales & delivery                       3,193            3,355  
         General and administrative           119,494           70,437          
        
         Total operating expenses             122,687           73,792          
        
         Operating income                     376,736          109,795     
        
        OTHER INCOME                           40,365           38,037         
        
         Net income before taxes              417,101          147,832     
        
        FEDERAL AND STATE INCOME TAXES        166,182           59,000        
        
            Net income                        250,919           88,832        
        
        
        RETAINED EARNINGS -
        beginning of period                 4,155,972        3,481,639     
        
        RETAINED EARNINGS -
        end of period                       4,406,891        3,570,471        
        
        EARNINGS PER SHARE OF
         COMMON STOCK                             .32              .09      
        
        Average shares of 
         stock outstanding                    775,585          776,464        
        






                     OPT-Sciences Corporation and Subsidiary
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)
        
                                               Thirteen       Fourteen  
                                             Weeks Ended     Weeks Ended 
                                              January 31,     February 1, 
                                                 1998            1997     
        
        CASH FLOWS FROM OPERATING
         ACTIVITIES
        
         Net income                            $250,919        $88,832      
        
         Adjustments to reconcile net 
          income to net cash provided
          by operating activities
        
           Depreciation and
            amortization                         10,331         11,395      
        
           Loss on sale of 
            securities                              798      (   2,746) 
           Decrease (increase) in
            Accounts receivable                 229,522         11,822
            Inventories                           9,293      (  27,754)        
            Prepaid expenses                      7,716          6,052
        
           (Decrease) increase in
            Accounts payable                  (  32,793)         4,015  
            Accrued income taxes              (  33,818)     (  77,062)     
            Other current liabilities         ( 117,089)     (  68,279)
        
               Net cash provided (used)  
                by operating activities         324,879      (  53,725)   
        
        
        CASH FLOWS FROM INVESTING
         ACTIVITIES
        
         Additions to property and
          equipment                           (  35,563)     (  47,942)    
         Purchases of securities              (  50,018)     (  50,000)      
         Sale of securities                       6,250        200,000
            
               Net cash (used) provided 
                 in investing activities      (  79,331)       102,058 
        
              






                       OPT-Sciences Corporation and Subsidiary
                        CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)
        
                                                Thirteen       Fourteen  
                                              Weeks Ended     Weeks Ended 
                                               January 31,    February 1,  
                                                  1998            1997     
        
        
        CASH FLOW FROM
         FINANCING ACTIVITIES:
        
         Purchases of treasury stock        $       -0-    $(      750)
        
              Net cash (used) in
               financing activities                 -0-     (      750)
        
        
         Increase in cash                       245,548         47,583
        
        Cash and cash equivalents
         at beginning of year                 2,981,027      2,557,251
        
        Cash and cash equivalents
         at end of year                       3,226,575      2,604,834
         
        
        SUPPLEMENTAL DISCLOSURES OF
         CASH FLOWS INFORMATION:
        
          Interest paid                             -0-            -0-
        
          Income taxes paid                     200,000        136,000





                       OPT-Sciences Corporation and Subsidiary
                     NOTES TO CONDENSED FINANCIAL STATEMENTS
                                   (Unaudited)
        
        
        
        1.  In  the  opinion of management,  the  accompanying  unaudited 
             consolidated  financial statements contain  all  adjustments 
             necessary  to  present  fairly  OPT-Sciences   Corporation's 
             financial  position as of January 31, 1998 and  November  1, 
             1997, and the results of operations  for the thirteen  weeks 
             ended January 31, 1998 and the fourteen weeks ended February 
             1,  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 quarter of the year from 
             $2,981,027 to $3,226,575.  Profits generated, coupled with a 
             decrease  in accounts receivable more than offset  decreases 
             in  current obligations.  There are no material  obligations 
             in  existence which would be anticipated to cause  any  sub-
             stantial  decrease in the cash balances from other than  the 
             Company's future operations.
        
        
             RESULTS OF OPERATIONS
        
             Sales revenues have increased by about 58% from the level of 
             the  first  quarter of the prior year  which  continues  the 
             growth trend of the prior year.  Gross profits increased  by 
             about  172% from those of the prior year due to increase  in 
             volume which makes more efficient use of the available labor 
             force.   Earnings from investments are higher due to  higher 
             invested balances than at the same time last year.






        
                                      
                                      SIGNATURES
        
        
        
        In  accordance  with the requirements of the  Exchange  Act,  the 
        registrant  this report to be signed on its behalf by the  under-
        signed,  thereunto duly authorized.
        
        
                                          OPT-SCIENCE CORPORATION
                                          Registrant
        
        
        
                                                               
        Date                              Anderson McCabe, President
        
        
        
        
                                                                
        Date                              Harvey Habeck,
                                          Chief Accountant