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 JANUARY 27, 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                 (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
January 27, 2007

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














                              TABLE OF CONTENTS

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

PART I    FINANCIAL INFORMATION

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

          Consolidated Balance Sheets -
             January 27, 2007(unaudited) and October 28, 2006.............  3

          Consolidated Statements of Income (unaudited)-
             thirteen weeks ended January 27, 2007 and
             thirteen weeks ended January 28, 2006 .......................  5

          Consolidated Statements of Cash Flows (unaudited)-
             thirteen weeks ended January 27, 2007 and
             thirteen weeks ended January 28, 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......................................... 11

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........................................................ 12

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













PART I    FINANCIAL INFORMATION

ITEM 1.    FINANCIAL STATEMENTS

                                Opt-Sciences Corporation
                               Consolidated Balance Sheets
                                          ASSETS

                                           January 27,          October 28,
                                              2007                  2006
CURRENT ASSETS          (unaudited)

Cash and cash equivalents           $       5,913,967         $  5,798,506
Trade accounts receivable                     777,132              811,369
Inventories                                   524,506              569,967
Prepaid expenses                               28,256               39,578
Prepaid income taxes                              -0-               23,900
Loans and exchanges                             3,140                3,505
Deferred taxes                                    -0-                3,070
Marketable securities                         715,294              750,427

  Total current assets                      7,962,295            8,000,322


PROPERTY AND EQUIPMENT

Land                                          114,006              114,006
Building and improvements                     449,987              449,987
Machinery and equipment                     1,415,709            1,415,709
Small tools                                    53,580               53,580
Furniture and fixtures                          8,624                8,624
Office equipment                               57,418               52,148
Automobiles                                    85,605               85,605

  Total property and
   equipment                                2,184,929            2,179,659

  Less:  accumulated depreciation           1,579,305            1,551,421

              Net property and
                 equipment                    605,624              628,238


OTHER ASSETS

Deposits                                        4,744                2,837

Total assets                            $   8,572,663         $  8,631,397











                                           3

                             Opt-Sciences Corporation
                           CONSOLIDATED BALANCE SHEETS

                       LIABILITIES AND STOCKHOLDERS' EQUITY


                                           January 27,          October 28,
                                             2007                  2006
CURRENT LIABILITIES                       (unaudited)

Accounts payable - trade                   $   39,830         $     83,621
Accrued income taxes                           17,400                  -0-
Deferred taxes                                  5,985                  -0-
Other current liabilities                     120,036              225,203

  Total current liabilities                   183,251              308,824


STOCKHOLDERS' EQUITY

   Common capital stock - par value
   $.25 per share - authorized
   and issued 1,000,000 shares                250,000              250,000
    Additional paid in capital                272,695              272,695
    Retained earnings                       8,032,452            7,977,615
    Accumulated other comprehensive income:
    Unrealized holding gain
        on marketable securities               21,483                9,481
    Less treasury stock at cost -
   224,415 shares and 224,415 shares         (187,218)            (187,218)


   Total stockholders' equity               8,389,412            8,322,573

            Total liabilities and
               stockholders' equity     $   8,572,663        $   8,631,397























                                              4

                                 Opt-Sciences Corporation
                    CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS

                                       Thirteen Weeks         Thirteen Weeks
                                            Ended                 Ended
                                          January 27,           January 28,
                                            2007                  2006
                                          (unaudited)

NET SALES                                 $   999,116        $   1,014,825

COST OF SALES                                 780,362              676,128

Gross profit on sales                         218,754              338,697


OPERATING EXPENSES

Sales & delivery                                9,326               10,007
General and administrative                    182,113              197,043

 Total operating expenses                     191,439              207,050

 Operating income                              27,315              131,647

OTHER INCOME                                   68,822               53,191

 Net income before taxes                       96,137              184,838

FEDERAL AND STATE
  INCOME TAXES                                 41,300               79,500

 Net income                                    54,837              105,338

RETAINED EARNINGS -
  beginning of period                       7,977,615            7,573,422

RETAINED EARNINGS -
  end of period                         $   8,032,452        $   7,678,760


EARNINGS PER SHARE OF
  COMMON STOCK                          $        0.07        $        0.14

Average shares of stock
  outstanding                                 775,585              775,585













                                        5

                             Opt-Sciences Corporation
                       CONSOLIDATED STATEMENTS OF CASH FLOWS
                                             Thirteen          Thirteen
                                           Weeks Ended       Weeks Ended
                                         January 27, 2007  January 28, 2006
                                            (unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net income                                 $   54,837          $    105,338

Adjustments to reconcile net income to net
cash used by operating activities:
Depreciation                                   27,884                29,049
Loss on sale of securities                        524                    16

Decrease (increase) in:
Accounts receivable                            34,237               (90,940)
Inventories                                    45,461                10,160
Prepaid expenses                               11,322                   700
Prepaid income taxes                           23,900                   -0-
Loans and exchanges                               365                   520
Deposits                                       (1,907)                  -0-

(Decrease) increase in:
Accounts payable                              (43,791)               (7,568)
Accrued income taxes                           17,400              (170,500)
Other current liabilities                    (105,167)              (89,163)

Net cash provided (used) by
         operating activities                  65,065              (212,388)

CASH FLOWS FROM INVESTING ACTIVITIES
Additions to property and equipment            (5,270)               (6,136)
Purchases of securities                       (42,387)              (26,321)
Sales of securities                            98,053                    20

Net cash provided (used) by
   investing activities                        50,396               (32,437)

Increase (Decrease) in cash                   115,461              (244,825)

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

Cash and cash equivalents
at end of period                        $   5,913,967         $   5,111,403

SUPPLEMENTAL DISCLOSURES:

Income taxes paid                       $        -0-          $     250,000










                                         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 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
quarter 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:

                                   January 27, 2007   October 28, 2006
                                      (Unaudited)

      Raw materials and supplies        $196,124          $226,048
      Work in progress                   292,260           305,974
      Finished goods                      36,122            37,945

            Total Inventory             $524,506          $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 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 2006 Form 10-KSB, included 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 and their
    products.




                                        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 robust commercial, business and regional aircraft markets and, to
a lesser degree, on the military aircraft market. We recorded first quarter
sales of $999,116 and net income of $54,837. Sales are down 19.2% from the
fourth quarter of 2006 primarily due to a process problem resulting in
deferred shipments on two production lines. Net income of $54,837 was down
42.6% from the prior quarterly period because of an increase in manufacturing
expenses including a higher than customary consumption of inventory and
increased employee expense from the addition of two engineers in the first
quarter. Sales and net income for the first quarter of 2007 are down 1.5% and
47.9% respectively from the same period in 2006. Our backlog of unshipped
orders at the end of the first quarter of 2007 increased to $1,764,900, a
32.8% increase over the end of the fourth quarter and a 55.9% increase over
unshipped orders at the end of the first 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 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% of our current backlog of
unshipped orders before the end of the second quarter of fiscal 2007. If we do
so, we expect second quarter sales to reach $1,300,000.  In addition, we
project revenues this fiscal year at approximately $4,500,000, 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, and Note 2. Inventories).



                                   9

RESULTS OF OPERATIONS

NET SALES
Net sales of $999,116 for the first quarter of 2007 decreased 19.2% from the
fourth quarter of 2006 and decreased 1.5% from the same period in 2006. This
decrease in sales from the fourth quarter of 2006 was due primarily to a
process quality problem with two production lines, which resulted in missed
shipments in the first quarter. We anticipate that these deferred shipments
will be completed and shipped in the second quarter.

COST OF SALES
Cost of sales for the first quarter of 2007 of $780,362 decreased $117,656
from $898,018 for the fourth quarter of 2006. Cost of sales increased $104,234
or 15.4% for the first quarter versus the same period in 2006. This was
primarily the result of increases in cost associated with additional
engineering personnel and costs associated with higher than expected raw
material consumption stemming from process quality problems in the first
quarter. As a result, the gross profit margin of 22% for the first quarter of
2007 dropped from 33% for the first quarter of 2006. 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, engineering and quality
departments.

TOTAL OPERATING EXPENSES
Total operating expenses, including selling, general and administrative
expenses, were $191,439 for the first quarter of 2007, a decrease of 13.0%
compared to $220,119 for the fourth quarter of 2006. This decrease from the
second quarter of 2006 was in a large part due to decreases in several
administrative areas. Total operating expenses for the first quarter of 2007
decreased 7.5% over the same period in 2006. The decrease from the same period
last year was due to decreases 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 first quarter of 2007 of $27,315 decreased about
62.6% from fourth quarter 2006 operating income of $72,977. Operating income
decreased 79.2% from $131,647 for the same period in 2006. The decrease over
the same period last year is primarily due to increases in raw material
consumption and high manufacturing expenses.

OTHER INCOME
Other income of $68,822 for the first quarter of 2007 increased compared to
$60,363 from the fourth quarter of 2006 and $53,191 for the same period in
2006 primarily due to higher interest rates.

NET INCOME
Net income of $54,837 for the first quarter of 2007 compared to $95,538 for
the fourth quarter of 2006 and $105,338 for the same period in 2006 as a
result of the factors described above.

BACKLOG OF ORDERS
During the first quarter, the Company booked $1,460,400 in new orders compared
to $1,055,800 in new orders booked for the fourth quarter of 2006 and

                                    10

$1,143,800 in the first quarter of 2006. Our backlog of unshipped orders stood
at $1,764,900 at the end of the first quarter, up $435,700 from the end of the
fourth quarter 2006 and up $632,700 from the first quarter of 2006. 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 $115,461 from
the beginning of the 2007 fiscal year. This increase was in large part due to
selling a significant portion of the company's portfolio of preferred stocks
in order to invest 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 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, it 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, we believe competition among vendors 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

                                      11
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

         None.

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

(a) EXHIBITS

                                           12

    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.



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: March 15, 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)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) 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

(c) Disclosed in this report any change in Opt-Sciences Corporation's internal
control over financial reporting that occurred during Opt-Sciences

                                      13
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: March 15, 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 Sarbanes-
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 January 27, 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: March 15, 2007















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