EXHIBIT 32.2

                      STATEMENT OF CHIEF FINANCIAL 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, Robert
M. O'Connor, the Chief Financial Officer of Escalon Medical Corp. (the
"Registrant"), hereby certify that, to the best of my knowledge:

1.    The Registrant's Form 10-K/A 1A Annual Report for the fiscal year ended
      June 30, 2007 fully complies with the requirements of Section 13(a) of the
      Exchange Act; and

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

                                        /s/ Robert M. O'Connor
Date: October 29, 2007                  ------------------------
                                        Robert M. O'Connor
                                        Chief Financial 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 Exchange Commission or its staff upon request.