UNITED STATES SECURITIES AND EXCHANGE COMMISSION

                       WASHINGTON, DC  20549

                             FORM 10-QSB

(Mark One)
[X] QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED JANUARY 26, 2008.

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


                         COMMISSION FILE NUMBER: 0-1455


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

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

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


                                  (856) 829-2800
                            Issuer's telephone number


Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act during the past 12 months (or
for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the
past 90 days.                                        YES [X]    NO [ ]

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

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

Class, Common Stock, par value of $.25 per share: 775,585 Shares
outstanding as of March 1, 2008.

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






                           TABLE OF CONTENTS

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


                  PART I     FINANCIAL INFORMATION
                                                                          PAGE

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

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

          Consolidated Statements of Income
            and Retained Earnings (unaudited) -
             thirteen weeks ended January 26, 2008 and
             thirteen weeks ended January 27, 2007........................  5

          Consolidated Statements of Cash Flows (unaudited) -
             thirteen weeks ended January 26, 2008 and
             thirteen weeks ended January 27, 2007........................  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

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

Cash and cash equivalents    $  6,617,153          $  6,777,104
Trade accounts receivable         927,095             1,012,659
Inventories                       663,269               592,650
Prepaid expenses                   16,810                21,074
Loans and exchanges                 4,346                 4,390
Deferred income taxes               4,509                   -0-
Marketable securities             812,648               890,161

  Total current assets          9,045,830             9,298,048


PROPERTY AND EQUIPMENT

Land                              114,006               114,006
Building and improvements         449,987               449,987
Machinery and equipment         1,485,573             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            2,546,459             2,240,400

  Less:  accumulated depreciation
                                1,679,802             1,652,891

  Net property and
   equipment                      566,657               587,509


OTHER ASSETS

Deposits                            2,837                 2,837

Total assets                 $  9,615,324          $  9,888,394



                           Opt-Sciences Corporation
                         CONSOLIDATED BALANCE SHEETS

                     LIABILITIES AND STOCKHOLDERS' EQUITY

                               January 26,           October 27,
                                 2008                   2007
                               (unaudited)

CURRENT LIABILITIES

Accounts payable - trade        $  56,577            $   86,759
Accrued income taxes              154,580               267,980
Deferred income taxes                 -0-                30,100
Other current liabilities         137,338               338,823

  Total current liabilities       348,495               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               8,958,351             8,810,376
Accumulated other
  Comprehensive(loss)income       (26,999)               18,879

Less treasury stock at cost -
  224,415 shares                 (187,218)             (187,218)


   Total stockholders' equity   9,266,829              9,164,732

      Total liabilities and
        stockholders' equity $  9,615,324          $   9,888,394











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

                             Thirteen Weeks        Thirteen Weeks
				 Ended                 Ended
                            January 26, 2008      January 27, 2007

NET SALES                    $  1,378,954           $    999,116

COST OF SALES                     899,925                780,362

Gross profit on sales             479,029                218,754


OPERATING EXPENSES

Sales & delivery                    7,999                  9,326
General and administrative        276,098                182,113

 Total operating expenses         284,097                191,439

 Operating income                 194,932                 27,315

OTHER INCOME                       64,643                 68,822

 Net income before taxes          259,575                 96,137

FEDERAL AND STATE
INCOME TAXES                      111,600                 41,300

 Net income                       147,975                 54,837

RETAINED EARNINGS -
  beginning of period           8,810,376              7,977,615

RETAINED EARNINGS -
  end of period                 8,958,351              8,032,452

EARNINGS PER SHARE OF
COMMON STOCK                         0.19                   0.07

Average shares of stock
  Outstanding                     775,585                775,585








                               Opt-Sciences Corporation
                               Statements of Cash Flows
                                     (unaudited)

                               Thirteen Weeks            Fourteen Weeks
                                    Ended                     Ended
                               January 26, 2008          January 27, 2007

CASH FLOWS FROM OPERATING ACTIVITIES

Net income                      $   147,975                 $    54,837

Adjustments to reconcile net income to net
cash provided by operating activities:

Depreciation                         26,911                      27,884
Loss on sale of securities           13,950                         524

Decrease (increase) in:
 Accounts receivable                 85,564                       34,237
 Inventories                        (70,609)                      45,461
 Prepaid expenses                     4,264                       11,322
 Prepaid income taxes		        -0-			  23,900
 Loans and exchanges                     44                          365
 Deposits                               -0-                       (1,907)

(Decrease) increase in:
 Accounts payable                   (30,182)                     (43,791)
 Accrued income taxes		   (113,400)		          17,400
 Other current liabilities         (201,485)                    (105,167)

   Net cash (used) provided
       by operating activities     (136,968)                      65,065

CASH FLOWS FROM INVESTING ACTIVITIES

  Additions to property and
     equipment                       (6,059)                      (5,270)
  Purchases of securities           (89,098)                     (42,387)
  Proceeds from sales of securities  72,174                       98,053

Net cash (used) provided
by investing activities         $   (22,983)                 $    50,396

(Decrease) increase in cash        (159,951)                     115,461

Cash and cash equivalents
at beginning of year              6,777,104                    5,798,967

Cash and cash equivalents
at end of period                $ 6,617,153                 $  5,913,967

SUPPLEMENTAL DISCLOSURES:


Income taxes paid               $   223,300                 $        -0-



       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 of the first
quarter 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:

				         January 26, 2008      October 27,2007
                                    (unaudited)

     Raw materials and supplies     $ 285,544             $ 215,935
     Work in progress                 327,781               332,089
     Finished goods                    49,944                44,636

           Total Inventory          $ 663,269             $ 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
certified financial statements and preparation of its Form 10KSB.  The
inventory appearing on unaudited quarterly financial statements and in Form
10QSB is based on estimates derived from an unaudited physical inventory count
of work-in-process and raw materials.


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


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

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

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

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 first quarter sales of $1,378,954 and net income
of $147,975. Sales are down 16% and net income is down 49% from the fourth
quarter of 2007. This decrease in first quarter sales and income is usually
expected due to reduced orders during the holidays and lower operating
efficiencies. We expect sales in the second quarter to increase to
approximately $1,500,000. Sales and net income are up 38% and 170%
respectively from the first quarter of 2007. Our backlog of unshipped orders
at the end of the first quarter of 2008 was $2,387,000, a 6% decrease over
the end of the fourth quarter of 2007, but a 35% increase over unshipped
orders at the end of the first quarter of 2007. We believe that this backlog
will remain around this 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 need to make shipments. Since the Company has two customers that
together represent over 50% of sales, any significant change in the
requirements of either of those customers has a direct impact on our revenue
for the quarter. When one of these customers defers a sizable order, sales
for the following quarter often rebound as the customer replenishes its
inventory. We currently expect second quarter sales to be approximately
$1,500,000.  In addition, we expect revenues this fiscal year to approximate
$5,800,000, 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 adjusted 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).


RESULTS OF OPERATIONS

NET SALES
Net sales of $1,378,954 for the first quarter of 2008 increased 38% from
2007 first quarter sales of $999,116, and decreased 16% from $1,637,703
in the fourth quarter of fiscal 2007. The decrease in sales from the fourth
quarter was the direct result of the holidays and having fewer orders and
production hours. The sizeable increase from the same period last year was
primarily due to deferred shipments last year which were made up in
subsequent quarters. This increase in sales for the first quarter relative
to years past is because of a more robust aerospace market.

COST OF SALES
Cost of sales of $899,995 for the first quarter of 2008 increased from
$780,362 for the first quarter of 2007. This increase is primarily due
to the increase in sales from the same quarter last year. Cost of sales
decreased $106,302 or 11% from the fourth quarter of 2007. The gross profit
margin of 35% for the first quarter of 2008 increased from the 22% for the
first quarter of 2007 and decreased from the 39% for the fourth quarter of
2007. 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.

OPERATING EXPENSES
Total operating expenses, including selling, general and administrative
expenses, were $284,097 for the first quarter of 2008 compared to $191,439
for the first quarter of 2007. This increase from the first quarter of
2007 was primarily due to an increase in sales. Our general and
administrative expenses consist of marketing and business development
expenses, professional expenses, salaries and benefits for executive and
administrative personnel, hiring, legal, accounting, and other general
corporate expenses.

OPERATING INCOME
Operating income for the first quarter of $194,932 increased about over
600% from 2007 first quarter operating income of $27,315 and decreased
47% from $366,924 in the fourth quarter of 2007. Reasons for the increase
over the first quarter of 2007 are due to increased sales and increased
production efficiency as described above. The decrease from the fourth
quarter 2007 is primarily because of reduced sales.

OTHER INCOME
Other income of $64,643 for the first quarter of 2008 decreased compared
to $68,822 from first quarter of 2007 and decreased from the $85,812 for
the fourth quarter of 2007.  This change over the first and fourth
quarters of 2007 is primarily related to variations in interest rates.

NET INCOME
Net income of $147,975 for the first quarter of 2008 compared to $54,837
for the first quarter of 2007 and $291,538 in the fourth quarter of 2007
as result of the factors described above.

BACKLOG OF ORDERS
During the first quarter, the Company booked $1,516,200 in new orders
compared to $1,460,000 in new orders booked for the first quarter of 2007
and $1,921,000 in the fourth quarter of 2007. Our backlog of unshipped
orders stood at $2,387,000 at the end of the first quarter. This backlog
is up 35% from the end of the 2007 first quarter and down 6% from the end
of the fourth quarter of 2007. It should be noted that almost $500,000
of this backlog may not be deliverable until 2009 or 2010 or it may be
canceled outright due to uncertainties in the Eclipse 500 light jet
program.

FINANCIAL CONDITION

The Company utilizes its working capital to finance current operations and
capital improvements. Cash and cash equivalents have decreased $159,951
for the first quarter of 2008. This compares with an increase of $115,461
for the first quarter of 2007. This reduction in cash at the end of the
first quarter is primarily the result of increased inventories, a
reduction in accrued taxes, a general reduction of current liabilities
such as accrued payroll related expenses and the purchase of securities.
The Company maintains a strong liquidity in its current position in order
to improve its ability to deal with the risks and uncertainties identified
below.

RISKS AND UNCERTAINTIES

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

The future market for the Company's aircraft instrument glass is shrinking due
to technological obsolescence and the use of larger displays in the cockpit and
the new display technologies.  Of the new display technologies, rear projection
displays cause the most concern to the Company because they do not use
components which the Company manufactures.  These display types are currently
used in many military aircraft applications and utilize a patented cover glass
that acts as a rear projection screen. The time frame for this technology
migrating to commercial/business avionic displays is currently unpredictable.
Larger primary instrument displays are eliminating the need for smaller,
specialized and otherwise redundant instruments. As unit volume for displays
declines, competition among vendors to maintain market share will become more
intense. We expect this competition will take the form of lower prices and
shorter delivery times. The opportunities to expand the existing product lines
are limited. New electro-mechanical displays which require glass wedges
manufactured by the Company are being purchased less frequently than LCD
displays which require a simpler, less expensive cover glass. The simpler
design opens the market for 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 report on that
assessment in the Company's Annual Report on Form 10-KSB for the Fiscal Year
2008. In fiscal 2009, Section 404 additionally will require that our public
accounting firm audit our assessment. 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

The Company is 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

None.

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: March 12, 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 the small
business issuer 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 the small business issuer 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 the small business issuer, 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 the small business issuer'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 the small business issuer's internal
control over financial reporting that occurred during the small business
issuer's most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, the small business issuer's internal
control over financial reporting; and
5. I have disclosed, based on my most recent evaluation of internal control
over financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer'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 the small business issuer'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 the small business issuer's internal
control over financial reporting.

                                       /s/Anderson L. McCabe
                                       ---------------------
                                       Name: Anderson L. McCabe
                                       Title: Chief Executive Officer/
                                              Chief Financial Officer
                                       Dated: March 12, 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 January 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: March 12, 2008