EXHIBIT 32.2

             STATEMENT OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER
         PURSUANT TO SECTION 1350 OF TITLE 18 OF THE UNITED STATES CODE

          Pursuant to Section 1350 of Title 18 of the United States Code, I,
David S. Berkowitz, Principal Financial and Accounting Officer of Escalon
Medical Corp. (the "Registrant"), hereby certify that, to the best of my
knowledge:

     3.   The Company's Form 10-QSB Quarterly Report for the period ended March
          31, 2006 fully complies with the requirements of Section 13(a) of the
          Exchange Act; and

     4.   The information contained in this quarterly report fairly presents, in
          all material respects, the financial condition and results of
          operations of the Registrant.


Date: May 15, 2006                      /s/ David S. Berkowitz
                                        ----------------------------------------
                                        David S. Berkowitz
                                        Principal Financial and
                                        Accounting Officer

          A signed copy of this written statement required by Section 906 of the
Sarbanes-Oxley Act of 2002 has been provided to the Registrant and will be
furnished to the Securities and Exchange Commission or its staff upon request.


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