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 JULY 29, 2006.

[ ] 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                 (IRS 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 practicable date:

Common Stock, par value of $.25 per share: 775,585 Shares outstanding as of
 July 29, 2006

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



TABLE OF CONTENTS

FORM 10-QSB THIRD QUARTER REPORT - FISCAL YEAR 2006
OPT-SCIENCES CORPORATION AND SUBSIDIARY
                                                                          PAGE

PART I    FINANCIAL INFORMATION

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

          Consolidated Balance Sheets -
             July 29, 2006(unaudited) and October 29, 2005................  3

          Consolidated Statements of Income (unaudited)-
             thirteen and thirty-nine weeks ended July 29, 2006 and
             thirteen and thirty-nine weeks ended July 30, 2005...........  5

          Consolidated Statements of Cash Flows (unaudited)-
             thirty-nine weeks ended July 29, 2006 and
             thirty-nine weeks ended July 30, 2005........................  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


July 29, 2006

October 29, 2005



                                             (unaudited)



CURRENT ASSETS










   Cash and cash equivalents

                $  5,850,010

     $   5,356,228
   Trade accounts receivable

                     722,460

       587,028
   Inventories

                                   578,119

           398,063
   Prepaid expenses

                               26,196

            28,715
   Loans and exchanges

                             4,528

             4,628
   Deferred taxes

                                 20,850

            36,174
   Marketable securities

                         726,328

         1,273,121

     Total current assets

                      7,928,491

         7,683,957







PROPERTY AND EQUIPMENT





   Land

                                          114,006

           114,006
   Building and improvements

                     449,987

       448,342
   Machinery and equipment

                     1,391,902

     1,381,376
   Small tools

                                    53,580

        53,580
   Furniture and fixtures                          8,624

             8,624
   Office equipment

       70,270

            61,124
   Automobiles

                                    85,605

        85,605

     Total property and





           equipment

                           2,173,974

         2,152,657







      Less:  accumulated
        depreciation

                           1,538,887

     1,450,054







       Net property and





         equipment

                               635,087

       702,603







OTHER ASSETS







   Deposits

                                        4,224

             2,837







       Total assets

                        $  8,567,802

     $   8,389,397




                           Opt-Sciences Corporation
                          CONSOLIDATED BALANCE SHEETS

                     LIABILITIES AND STOCKHOLDERS' EQUITY














July 29, 2006

October 29, 2005



                                             (unaudited)




CURRENT LIABILITIES





   Accounts payable - trade

                  $   184,349

       $    62,451
   Accrued income taxes

                           11,882

           231,141
   Other current liabilities

                     165,905

           219,108

     Total current liabilities

                   362,136

           512,700













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

     7,882,077

         7,573,422
   Accumulated other comprehensive income

        (11,888)

           (32,202)
   Less treasury stock at cost -
    224,415 shares and 224,415 shares

           (187,218)

      (187,218)


     Total stockholders' equity

                8,205,666

         7,876,697


           Total liabilities and

              stockholders' equity

          $  8,567,802

       $ 8,389,397


















                           Opt-Sciences Corporation
           CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS


                       Thirteen Weeks

Thirteen Weeks

  Thirty-Nine

    Thirty-Nine


Ended

           Ended

Weeks Ended

    Weeks Ended


July 29, 2006

July 30, 2005

July 29, 2006

 July 30, 2005


                        (unaudited)

(unaudited)

(unaudited)

    (unaudited)










NET SALES
                $ 1,069,054

 $   799,788

 $ 3,074,282

 $ 3,190,261


COST OF SALES
                754,258         586,321

     2,120,700

   2,221,283

  Gross profit on sales
      314,796

     213,467

       953,582

     968,978










OPERATING EXPENSES


  Sales & delivery
            20,446

      18,258

        40,246

      31,958
  General and
     administrative
          163,966

     146,322

     523,351

       501,144

  Total operating
       expenses
              184,412

        164,580

       563,597

       533,102

  Operating income
           130,384

         48,887

     389,985

       435,876

OTHER INCOME
      63,007

      48,753

       151,470

       115,435










   Net income








      before taxes
           193,391

         97,640

     541,455

     551,311










FEDERAL AND STATE








  INCOME TAXES
                83,100

         42,000

       232,800

       237,000










  NET INCOME
     110,291

         55,640

       308,655

       314,311







RETAINED EARNINGS -
   beginning of period
   7,771,786

      7,483,079

     7,573,422

     7,224,408









RETAINED EARNINGS -








  end of period
         $ 7,882,077

 $ 7,538,719

 $ 7,882,077

 $ 7,538,719










EARNINGS PER SHARE OF








  COMMON STOCK
               $ 0.14

          $ 0.07

         $ 0.40

      $ 0.41










Average shares of common








  stock outstanding
         775,585

         775,585

        775,585

        775,585














                               Opt-Sciences Corporation
                        CONSOLIDATED STATEMENTS OF CASH FLOW


                                            Thirty-Nine

Thirty-Nine


Weeks Ended

Weeks Ended


                                           July 29, 2006

July 30, 2005


                                            (unaudited)

(unaudited)


CASH FLOWS FROM OPERATING ACTIVITIES




Net income
 $      308,655

$    314,311





Adjustments to reconcile net income to




net cash provided by(used in)




operating activities:




  Depreciation
                                   88,833

          117,063

  Loss (gain) on sale of securities
              21,363

          (15,878)





  Decrease (increase) in:




    Accounts receivable
                        (135,432)

          (55,531)

    Inventories
       (180,056)

           66,336

    Prepaid expenses
                              2,519

           (17,477)

    Loans and exchanges
            100

               57




  Increase(Decrease) in:




    Accounts payable
                            121,898

     (53,632)

    Accrued income taxes
       (219,259)

          113,950
    Other current liabilities
                   (53,203)

          (37,517)

      Net cash (used in) provided by
      operating activities
                      (44,582)

          431,682




CASH FLOWS FROM INVESTING ACTIVITIES




    Additions to property and equipment
         (21,317)

          (33,529)

    Deposits
                                     (1,387)

              -0-

    Purchases of securities
                    (154,115)

    (272,702)

    Sales of securities
                         715,183

          124,488





     Net cash provided by(used in)
      investing activities
                      538,364

         (181,743)





Increase in cash
        493,782           249,939





Cash and cash equivalents




  at beginning of period
                      5,356,228         4,770,451





Cash and cash equivalents




  at end of period
                       $    5,850,010

 $ 5,020,390

SUPPLEMENTAL DISCLOSURES:




  Income taxes paid
 $      452,837

 $   123,050






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 inter company 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 of the first
three quarters of the Company's fiscal year 2006.  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 29, 2005 together with the auditors'
report filed as part of the Company's 2005 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:

                                     July 29, 2006   October 29, 2005
                                      (Unaudited)

      Finished goods                    $ 90,781          $ 62,470
      Raw materials and supplies         177,079           122,165
      Work in progress                   310,259           213,428

            Total Inventory             $578,119          $398,063

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.





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 November 2004, the FASB issued Statement of Financial Accounting Standards
No. 151, Inventory Costs, an amendment of ARB No. 43, which amends the
guidance in ARB No. 43, Chapter 4, "Inventory Pricing," to clarify the
accounting for abnormal amounts of idle facility expense, freight, handling
costs, and wasted material (spoilage). The provisions of this Statement were
adopted June 15, 2005. The adoption of this statement did not have a material
impact on the Company's consolidated 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 2005 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 and 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.





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 third quarter sales of
$1,069,054 and net income of $110,291. Sales are up 7.9% and net income is up
18.5% from the second quarter of 2006 due to a slight increase in our
customers' glass requirements. Sales and net income for the thirty-nine weeks
of 2006 are down 3.7% and 1.8% respectively from the same period in 2005. Our
backlog of unshipped orders at the end of the third quarter of 2006 increased
to $1,439,000, a 4.6% increase over the end of the second quarter. This is
also a 24% increase over unshipped orders at the end of the third quarter of
2005. 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. Based on our understanding of the
industry and the needs of our customers, we expect to complete and ship
approximately 75 to 80% of our current backlog of unshipped orders before
the end of fiscal 2006. If we do so, we expect fourth quarter sales to reach
$1,200,000.  In addition, we project revenues this fiscal year at
approximately $4,200,000, 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, 1. Summary
of Significant Accounting Policies, Note 2. Inventories).



RESULTS OF OPERATIONS

NET SALES
Net sales of $1,069,100 for the third quarter of 2006 increased 7.9% from the
second quarter of 2006. Net sales of $3,074,282 for the first three quarters
of 2006 decreased 3.7% from the same period in 2005. This increase in sales
from the second quarter was due to a previously small drop in customer
requirements for the second quarter. The decrease in total sales so far this
year over last year is due to lower customer demand for our legacy electro-
mechanical wedge glass which was offset to some degree by new sales of flat
panel display glass.

COST OF SALES
Cost of sales for the third quarter of 2006 of $754,258 increased $63,944
from $690,314 for the second quarter of 2006. This increase is in a large
part due to the increase in sales from the second quarter. Cost of sales
decreased $100,583 or 4.7% for the first three quarters versus the same
period in 2005. This was primarily the result of a decrease in sales. The
gross profit margin of 29% for the third quarter of 2006 has dropped from
the 30% for the second quarter primarily because of an increase in
manufacturing costs associated with 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,
medical and dental benefits, building expenses, production supplies, and
costs related to our production, inventory control and quality departments.

GENERAL AND ADMINISTRATIVE
Total operating expenses, including selling, general and administrative
expenses, were $184,412 for the third quarter of 2006, an increase of 7.1%
compared to $172,135 for the second quarter of 2006. This increase from the
second quarter of 2006 was in a large part due to increases in several
administrative areas. Total operating expenses of $563,597 for the first three
quarters of 2006 increased 5.6% over the same period in 2005. The increase
from the same period last year was due to increases in travel expenses,
salaries and several other administrative areas. 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 third quarter of 2006 of $130,384 increased about
1.9% from second quarter 2006 operating income of $127,954. Operating income
decreased 10.5% to $389,985 in the first three quarters of 2006 from $435,876
for the same period in 2005. The decrease over the same period last year is
primarily due to lower sales.

OTHER INCOME
Other income of $63,007 for the third quarter of 2006 increased compared to
$48,753 from the third quarter of 2005. Other income of $151,470 for the
first three quarters of 2006 increased from $115,435 for the same period in
2005 due to higher interest rates.

NET INCOME
Net income of $110,291 for the third quarter of 2006 compared to $93,026 for
the second quarter of 2006.  Net income of $308,655 for the first three
quarters of 2006 compared to $314,311 for the same period in 2005 as a result
of the factors described above.

BACKLOG OF ORDERS
During the third quarter, the Company booked $1,132,100 in new orders compared
to $757,000 in new orders booked for the third quarter of 2005 and $1,234,100
in the second quarter of 2006. Our backlog of unshipped orders stood at
$1,439,000 at the end of the third quarter, up $281,000 from the end of the
2005 third quarter and up $435,700 from the beginning of the 2006 fiscal year.
This increase in backlog reflects a general strengthening of the market for
aircraft components.



FINANCIAL CONDITION

The Company utilizes its working capital to finance current operations and
capital improvements. Cash and cash equivalents have increased $493,782 from
the beginning of the 2006 fiscal year. This significant increase was in large
part due to selling a significant portion of the company's portfolio of
preferred stocks in favor of investing in certificates of deposit. 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 depends 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.

The future market for the Company's aircraft instrument glass used on LCDs is
difficult to predict. Although the Company's existing 10.4" diagonal display
business is growing, is now competing with 14.1" and 15.1" diagonal displays
in new production aircraft. When the larger displays are selected, fewer are
needed resulting in lower volume and lower sales revenue, and as a result,
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 without the acquisition of additional equipment. LCD displays which
require flat glass coated by the Company represents approximately 75% of our
business. The LCD cover glass design can range from a simple anti-reflective
coated piece of glass to a much more complex lamination requiring bus bars and
transparent conductive coatings for electro-magnetic interference protection.
Cover glass designs for LCDs have opened the market to prospective competitors
who do not otherwise have the ability to manufacture older legacy wedge glass.

We continue to face 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 2007. 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.





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 June
6, 2006.  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 the going private action it has initiated.

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: September 15, 2006
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;
(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: September 15, 2006

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
July 29, 2006 (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)theinformation 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: September 15, 2006
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