Exhibit 5.1
                                                                  (212) 838-8269
                                  June 5, 2002


Data Conversion Laboratory, Inc.
184-13 Horace Harding Expressway
Fresh Meadows, NY 11365


Dear Sirs:

         We have acted as counsel to Data Conversion laboratory, Inc., a New
York corporation (the "Company"), in connection with the preparation of a
registration statement on Form SB-2 (the "Registration Statement") filed with
the Securities and Exchange Commission under the Securities Act of 1933, as
amended (the "Act"), to register (a) the offering by the Company of 1,250,000
units (the "Units"), each consisting of one common share, par value $.01 per
share (the "Common Shares") and one warrant to purchase one common share (the
"Unit Warrants") and the offering of an additional 187,500 Units if the
over-allotment option is exercised in full, (b) 287,500 Common Shares which will
be issued if and when the Company's Board of Directors duly declares a 10% stock
dividend as described in the Registration Statement (the "Dividend Shares") and
(c) any additional shares of Common Stock issued pursuant to Rule 462(b) of the
Act.

         In this regard, we have reviewed the Restated Certificate of
Incorporation of the Company, resolutions adopted by the Company's Board of
Directors, the Registration Statement, the other exhibits to the Registration
Statement and such other records, documents, statutes and decisions as we have
deemed relevant in rendering this opinion. Based upon the foregoing, we are of
the opinion that each Unit, Common Share and Unit Warrant being offered has been
duly and validly authorized for issuance and when issued as contemplated by the
Registration Statement will be legally issued, fully paid and non-assessable,
and the Dividend Shares, when the dividend has been duly declared by the
Company's Board of Directors and are issued in accordance therewith, will be
duly and validly authorized for issuance, legally issued, fully paid and
non-assessable.

         We hereby consent to the use of this opinion as Exhibit 5.1 to the
Registration Statement. In giving such opinion, we do not thereby admit that we
are acting within the category of persons whose consent is required under
Section 7 of the Act or the rules or regulations of the Securities and Exchange
Commission thereunder.



                                 Very truly yours,


                                 /S/ MORSE, ZELNICK, ROSE & LANDER, LLP
                                 ----------------------------------------
                                 MORSE, ZELNICK, ROSE & LANDER, LLP