CB/A

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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                     FORM CB

                 TENDER OFFER/RIGHTS OFFERING NOTIFICATION FORM
                                (AMENDMENT NO. 8)

Please place an X in the box(es) to designate the appropriate rule provision(s)
relied upon to file this Form:

      Securities Act Rule 801 (Rights Offering)                 [ ]

      Securities Act Rule 802 (Exchange Offer)                  [X]

      Exchange Act Rule 13c-4(h)(8) (Issuer Tender Offer)       [ ]

      Exchange Act Rule 14d-1(c) (Third Party Tender Offer)     [X]

      Exchange Act Rule 14c-2(d) (Subject Company Response)     [ ]

Filed or submitted in paper if permitted by Regulation S-T Rule 101(b)(8) [    ]

Note: Regulation S-T Rule 101(b)(8) only permits the filing or submission of a
Form CB in paper by a party that is not subject to the reporting requirements of
Section 13 or 15(d) of the Exchange Act.

                            Drew Scientific Group PLC
          -----------------------------------------------------------
                            (Name of Subject Company)

                                       N/A
          -----------------------------------------------------------
      (Translation of Subject Company's Name into English (if applicable))

                                 United Kingdom
          -----------------------------------------------------------
        (Jurisdiction of Subject Company's Incorporation or Organization)

                              Escalon Medical Corp.
          -----------------------------------------------------------
                       (Name of Person(s) Furnishing Form)

                  Ordinary Shares of Drew Scientific Group PLC
          -----------------------------------------------------------
                     (Title of Class of Subject Securities)

                                 Not applicable
          -----------------------------------------------------------
              (CUSIP Number of Class of Securities (if applicable))

   c/o Richard J. DePiano, Chairman and CEO, Escalon Medical Corp., 575 East
Swedesford Road, Suite 100, Wayne, Pennsylvania 19087; telephone: (610) 688-6830
                        (As offeror in the tender offer)
          -----------------------------------------------------------
            (Name, Address (including zip code) and Telephone Number
            (including area code) of Person(s) Authorized to Receive
                     Notices and Communications on Behalf of
                                Subject Company)

              Commencement of exchange offer in the U.K. on 5/14/04
                  (Date Tender Offer/Rights Offering Commenced)

                  PART I - INFORMATION SENT TO SECURITY HOLDERS

ITEM 1. HOME JURISDICTION DOCUMENTS

Exhibit 1     PRESS RELEASE: REVISED OFFER BY ESCALON MEDICAL CORP.
                                  ("ESCALON")
                    FOR ALL THE OUTSTANDING SHARE CAPITAL OF
                       DREW SCIENTIFIC GROUP PLC ("DREW")

                            CLOSING OF REVISED OFFER



ITEM 2. INFORMATIONAL LEGENDS

      Not applicable.



        PART II - INFORMATION NOT REQUIRED TO BE SENT TO SECURITY HOLDERS

      (1)   Not applicable.

      (2)   No documents are incorporated by reference in the Home Jurisdiction
            Document.

                    PART III - CONSENT TO SERVICE OF PROCESS

      Not applicable.


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                              PART IV - SIGNATURES

      After due inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.



                             /s/ Richard J. DePiano
               -------------------------------------------------
                                   (Signature)

           Richard J. DePiano, Chairman and CEO, Escalon Medical Corp.
               -------------------------------------------------
                                (Name and Title)

                               September 24, 2004
               -------------------------------------------------
                                     (Date)


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EX-1

                              EXHIBIT 1 TO FORM CB

               REVISED OFFER BY ESCALON MEDICAL CORP. ("ESCALON")
                    FOR ALL THE OUTSTANDING SHARE CAPITAL OF
                       DREW SCIENTIFIC GROUP PLC ("DREW")

                            CLOSING OF REVISED OFFER

On 8 September 2004 Atlantic Law, on behalf of Escalon, announced that the
revised Offer for all of the issued Drew Shares was extended to 1.00pm on
Wednesday, 22 September 2004, to allow for Drew Shareholders to accept the
revised Offer.

Atlantic Law announces that, as at 1.00 p.m. on Wednesday, 22 September 2004,
acceptances of the revised Offer valid in all respects have been received in
respect of 83,432,601 Drew Shares, representing approximately 93.72 per cent. of
the existing issued ordinary share capital of Drew.

Atlantic Law announces that the revised Offer has now closed. Pursuant to the
terms of the revised Offer, Escalon now intends to use the procedures set out in
sections 428 to 430F of the Companies Act to acquire compulsorily any remaining
Drew Shares. Escalon intends to post Form 429(4) notices to non-assenting Drew
Shareholders in accordance with the Companies Act shortly.

Neither Escalon nor any person acting, or deemed to be acting, in concert with
Escalon, held any ordinary shares of Drew before the Offer Period or has
acquired or agreed to acquire any such shares during the course of the Offer
Period, other than through the acceptance of the Original Offer and the revised
Offer as described above. None of the acceptances relate to persons acting in
concert with Escalon.

The Escalon Directors accept responsibility for the information contained in
this announcement, which is in accordance with the facts and does not omit
anything likely to affect the import of such information.

Definitions used in the revised Offer Document dated 1 July 2004 apply to this
announcement unless the context otherwise requires.

ENQUIRIES: ATLANTIC LAW
TELEPHONE: 0207 616 2888


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