EXHIBIT 32.2

                  STATEMENT OF SENIOR VICE PRESIDENT - FINANCE
         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:

      1.    The Company's Form 10-K Annual Report for the year ended June 30,
            2004 (the "Report") fully complies with the requirements of Section
            13(a) of the Securities Act of 1934; and

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

Date: September 28, 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 and will be retained by
Escalon and furnished to the Securities and Exchange Commission or its staff
upon request.

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