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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VE7eRAFc2DQ82C2G/iOHBaw2RPtV5UrKfipCtLYoqQfmNljoAV/IU8o4nxP0Wgz1
 1jDV3aIIZ6CN0nxYIHlU6A==

<SEC-DOCUMENT>0001209191-08-053818.txt : 20080929
<SEC-HEADER>0001209191-08-053818.hdr.sgml : 20080929
<ACCEPTANCE-DATETIME>20080929213916
ACCESSION NUMBER:		0001209191-08-053818
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080929
FILED AS OF DATE:		20080929
DATE AS OF CHANGE:		20080929

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			NAPOLITANO LISA A
		CENTRAL INDEX KEY:			0001260474

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20127
		FILM NUMBER:		081096036

	MAIL ADDRESS:	
		STREET 1:		351 EAST CONESTOGA ROAD
		CITY:			WAYNE
		STATE:			PA
		ZIP:			19087

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESCALON MEDICAL CORP
		CENTRAL INDEX KEY:			0000862668
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				330272839
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		435 DEVON PARK ROAD
		STREET 2:		BUILDING 100
		CITY:			WAYNE
		STATE:			PA
		ZIP:			19087
		BUSINESS PHONE:		6106886830

	MAIL ADDRESS:	
		STREET 1:		435 DEVON PARK ROAD
		STREET 2:		BUILDING 100
		CITY:			WAYNE
		STATE:			PA
		ZIP:			19087

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTELLIGENT SURGICAL LASERS INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>c75612_4x0.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-09-29</periodOfReport>

    <issuer>
        <issuerCik>0000862668</issuerCik>
        <issuerName>ESCALON MEDICAL CORP</issuerName>
        <issuerTradingSymbol>ESMC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001260474</rptOwnerCik>
            <rptOwnerName>NAPOLITANO LISA A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>435 DEVON PARK DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2>BUILDING 100</rptOwnerStreet2>
            <rptOwnerCity>WAYNE</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19087</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Director Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>2.22</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-09-25</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.22</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2008-09-25</value>
            </exerciseDate>
            <expirationDate>
                <value>2018-09-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>42000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <ownerSignature>
        <signatureName>Lisa A Napolitano</signatureName>
        <signatureDate>2008-09-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----