EXHIBIT 99.2

                      STATEMENT OF SENIOR 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, Harry M.
Rimmer, the Senior Vice President of Finance of Escalon Medical Corp. (the
"Company"), hereby certify that, to the best of my knowledge:

     3.   The Company's Form 10-Q Quarterly Report for the Period ended March
          31, 2003 (the "Report") fully complies with the requirements of
          Section 13(a) of the Securities Act of 1934; and
     4.   The information contained in the Report fairly presents, in all
          material respects, the financial condition and results of operations
          of the Company.

Date: May 14, 2003                          /s/  Harry M. Rimmer
                                            --------------------
                                            Harry M. Rimmer
                                            Senior Vice President - Finance

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