EXHIBIT 32.2

                      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 - 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
                  December 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 this Quarterly Report fairly
                  presents, in all material respects, the financial condition
                  and results of operations of the Company.

Date: February 11, 2004                        /s/ Harry M. Rimmer
                                               -------------------
                                               Harry M. Rimmer
                                               Senior Vice President - Finance

         A signed copy 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.