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<SEC-DOCUMENT>0001157523-08-002530.txt : 20080327
<SEC-HEADER>0001157523-08-002530.hdr.sgml : 20080327
<ACCEPTANCE-DATETIME>20080327163646
ACCESSION NUMBER:		0001157523-08-002530
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080327
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080327
DATE AS OF CHANGE:		20080327

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOPIN CORP
		CENTRAL INDEX KEY:			0000771266
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				042833935
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19882
		FILM NUMBER:		08715468

	BUSINESS ADDRESS:	
		STREET 1:		695 MYLES STANDISH BLVD
		CITY:			TAUNTON
		STATE:			MA
		ZIP:			02780
		BUSINESS PHONE:		5088246696
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a5643839.htm
<DESCRIPTION>KOPIN CORPORATION 8-K
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2008 Business Wire, a Berkshire Hathaway company.-->
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  <body style="font-size: 10pt; font-family: Times New Roman">
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt"><b>UNITED
      STATES</b></font><b><font style="font-family: Times New Roman; font-size: 12pt"><br style="font-size: 12pt; font-family: Times New Roman"></font><font style="font-family: Times New Roman; font-size: 12pt">SECURITIES
      AND EXCHANGE COMMISSION</font></b><br><font style="font-size: 10pt; font-family: Times New Roman"><b>Washington,
      D.C. 20549</b></font><br><font style="font-family: Times New Roman">______________</font><br>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt"><b>FORM 8-K</b></font><br><br><font style="font-size: 12pt; font-family: Times New Roman"><b>CURRENT
      REPORT</b></font><br><font style="font-size: 12pt; font-family: Times New Roman">
      Pursuant to Section 13 or 15(d) of the</font><br><font style="font-size: 12pt; font-family: Times New Roman">
      Securities Exchange Act of 1934</font><br><br><font style="font-size: 10pt; font-family: Times New Roman">Date
      of Report (Date of Earliest Event) </font><font style="font-size: 10pt; font-family: Times New Roman"><b>March
      27, 2008</b></font><br><br><font style="font-family: Times New Roman; font-size: 12pt"><b><u>KOPIN&#160;CORPORATION</u></b></font><br><font style="font-size: 10pt; font-family: Times New Roman">(Exact
      Name of Registrant as Specified in Charter)</font><br><br><br>
    </p>
    <table style="font-size: 10pt; width: 100%; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="width: 33%; border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>DELAWARE</b>
          </p>
        </td>
        <td style="padding-right: 0.0px; width: 34%; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>000-19882</b>
          </p>
        </td>
        <td style="padding-right: 0.0px; width: 33%; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>04-2833935</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 33%; padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (State or Other Jurisdiction
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            of Incorporation)
          </p>
        </td>
        <td style="width: 34%; padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission File Number)
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 33%; padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (IRS Employer
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            Identification No.)
          </p>
        </td>
      </tr>
    </table>
    <table style="font-size: 10pt; width: 100%; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>200 John Hancock Road,<br>Taunton, MA 02780-1042</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" valign="bottom">
          <font style="font-family: Times New Roman; font-size: 10pt">(Address
          of Principal Executive Offices)(Zip Code)</font>
        </td>
      </tr>
    </table>
    <p style="text-align: center">
      &#160;Registrant's telephone number, including area code &#160;&#160;<u>(508)
      824-6696</u>
    </p>
    <p style="text-align: center">

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt">Check the
      appropriate box below if the Form 8-K filing is intended to
      simultaneously satisfy the filing obligation of the registrant under any
      of the following provisions:</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font>
    </p>
    <div style="margin-left: 0pt; width: 100%; text-indent: 0pt; margin-right: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      2.02&#160;&#160;&#160;&#160;&#160;</b></font><b><font style="font-family: Times New Roman; font-size: 10pt"><u>Results
      of Operations and Financial Condition</u></font><font style="font-family: Times New Roman; font-size: 10pt">.</font></b>
    </p>
    <p style="text-indent: 30.0px; font-size: 10pt; font-family: Times New Roman">
      Kopin Corporation issued a press release on March 27, 2008, a copy of
      which is attached as Exhibit 99.1 to this report and incorporated herein
      by this reference, in which the company announced financial results for
      the fourth quarter and full year ended December 29, 2007. This
      information shall not be deemed to be &quot;filed&quot; for the purposes of
      Section 18 of the Securities Exchange Act of 1934, as amended, and shall
      not be deemed to be incorporated by reference in any filing under the
      Securities Act of 1933, as amended.
    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      9.01&#160;&#160;&#160;&#160;&#160;</b></font><b><font style="font-family: Times New Roman; font-size: 10pt"><u>Financial
      Statements and Exhibits</u></font><font style="font-family: Times New Roman; font-size: 10pt">.
      </font></b>
    </p>
    <p style="white-space: nowrap">
      <b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Exhibits</u></b>
    </p>
    <table style="font-size: 10pt; width: 100%; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="width: 3%">
          &#160;
        </td>
        <td style="padding-right: 0.0px; width: 5%; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="top">
          99.1
        </td>
        <td style="width: 3%; padding-left: 0.0px; text-align: left" valign="top">
          &#160;
        </td>
        <td style="width: 89%; padding-left: 0.0px; text-align: left" valign="top">
          Press Release dated March 27, 2008, announcing Kopin Corporation&#8217;s
        </td>
      </tr>
      <tr>
        <td style="width: 3%">

        </td>
        <td style="width: 5%; padding-left: 0.0px; text-align: left" valign="top">

        </td>
        <td style="width: 3%; padding-left: 0.0px; text-align: left" valign="top">

        </td>
        <td style="width: 89%; padding-left: 0.0px; text-align: left" valign="top">
          financial results for the fourth quarter and full year ended
          December 29, 2007.
        </td>
      </tr>
    </table>
    <p style="white-space: nowrap">

    </p>
    <div style="margin-left: 0pt; width: 100%; text-indent: 0pt; margin-right: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>SIGNATURE</b></font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Times New Roman; font-size: 10pt">Pursuant to
      the requirements of the Securities Exchange Act of 1934, the registrant
      has duly caused this report to be signed on its behalf by the
      undersigned hereunto duly authorized.</font>
    </p>
    <table style="font-size: 10pt; width: 100%; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="width: 5%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td style="width: 45%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            March 27, 2008
          </p>
        </td>
        <td style="width: 4%">
          &#160;
        </td>
        <td style="width: 46%">

        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            KOPIN CORPORATION
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td style="width: 46%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%">

        </td>
      </tr>
      <tr>
        <td style="width: 5%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 45%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 4%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            By: <u>/s/ Richard A. Sneider</u>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%; padding-left: 10.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Richard A. Sneider
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%; padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%; padding-left: 10.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Treasurer and Chief Financial Officer
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td style="width: 46%; padding-left: 10.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5643839ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2008 Business Wire, a Berkshire Hathaway company.-->
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  <body style="font-size: 8pt; font-family: Times New Roman">
    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman"><b>Kopin
      Reports Fourth-Quarter and Year-End 2007 Financial Results</b></font>
    </p>
    <p style="text-align: center">

    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman"><b><i>2007
      revenues increase 38% to record $98.1 million;</i></b></font>
    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman"><b><i>CyberDisplay
      sales double to $54.6 million</i></b></font>
    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--Kopin Corporation (NASDAQ: KOPN) today
      announced financial results for the fourth quarter and year ended
      December 29, 2007.
    </p>
    <p>
      Total revenues for the fourth quarter of 2007 increased 62% to a record
      $28.9 million from $17.8 million for the comparable period of 2006.
      Display revenue increased 87.6% to $16.7 million from $8.9 million for
      the fourth quarter of 2006, while revenue from III-V products increased
      35.6% to $12.2 million from $9.0 million in the same period of 2006.
    </p>
    <p>
      Net income for the fourth quarter of 2007 was $0.3 million, or $0.00 per
      diluted share, compared with a net loss of $2.9 million, or $0.04 per
      share, for the three months ended December 30, 2006.
    </p>
    <p>
      For the 12 months ended December 29, 2007, total revenues increased 38%
      to a record $98.1 million, exceeding the Company&#8217;s guidance of $90
      million to $95 million, compared with total revenues of $71.1 million
      for the full-year 2006. CyberDisplay revenue for 2007 increased 101% to
      $54.6 million from $27.2 million for the comparable 12-month period of
      2006, while revenue from III-V products was essentially flat at $43.6
      million for 2007 versus $43.9 million for 2006.
    </p>
    <div style="margin-left: 0pt; text-indent: 0pt; width: 100%; margin-right: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      The net loss for 2007 was $6.6 million, or $0.10 per share, compared
      with a net loss of $2.1 million, or $0.03 per share for the comparable
      period of 2006. Results for 2007 and 2006 included $1.8 million and $3.7
      million, respectively, in expenses associated with the now-completed
      independent review of Kopin&#8217;s historical stock option granting
      practices. 2006 also included a $1.2 million gain from the sale of
      200,000 shares of Micrel common stock.
    </p>
    <p>
      &#8220;Our financial results reflect the strong performance of our
      CyberDisplay product line,&#8221; said President and Chief Executive Officer
      John C.C. Fan. &#8220;In 2007 our sales of display products for consumer
      electronics, military and eyewear applications increased to $29.3
      million, $15.8 million and $6.3 million, respectively, from $9.0
      million, $11.3 million and $3.3 million, respectively, in 2006.
    </p>
    <p>
      &#8220;In 2006, we embarked on a three-year investment program to build on our
      industry-leading product offerings by expanding manufacturing capacity
      and capability, enhancing product performance and developing new
      semiconductor structures and display products,&#8221; Dr. Fan continued.
      &#8220;While aggressive product and process development will continue in 2008,
      our capital investments are substantially complete. We have expanded
      III-V manufacturing capacity, established a new 8-inch CyberDisplay line
      and, next month, will complete the construction and installation in
      Taunton of a 2,800-square-foot clean room equipped with specialized
      instruments for High-Level Assembly of eyepieces for military
      applications. We are confident that these initiatives will help to drive
      margin enhancement, further diversify and expand our customer base and
      position the Company for long-term growth.&#8221;
    </p>
    <p>
      <b>Comments on CyberDisplay Business</b>
    </p>
    <p>
      &#8220;Orders for the U.S. Army&#8217;s Thermal Weapon Sight II (TWS II) program
      contributed to the strong fourth-quarter performance of our CyberDisplay
      business,&#8221; Dr. Fan said. &#8220;The TWS II program is now fully underway. We
      expect the TWS II and other military applications such as the Army&#8217;s
      Enhanced Night Vision Goggle, which is expected to ramp production in
      the second half of this year, to be significant catalysts for our
      display business.
    </p>
    <p>
      &#8220;In our commercial display operation, we were surprised by the high
      level of adoption and demand for our CyberEVF&#174; 230K electronic
      viewfinder introduced in late 2006 for digital still cameras,&#8221; Dr. Fan
      said. &#8220;The resulting ramp in production was steep and we were pleased
      and committed to satisfy our customers&#8217; demand. We have built
      relationships with leading digital camera manufacturers such as
      Fujifilm, Kodak and Olympus; these strategic alliances will be
      invaluable for us as we focus on designing new display products. For
      2008, we are adjusting our product mix focus to higher margin digital
      still camera products.
    </p>
    <div style="margin-left: 0pt; width: 100%; text-indent: 0pt; margin-right: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      &#8220;We also see expanding opportunities for our display technology in the
      video eyewear market,&#8221; Dr. Fan continued. &#8220;Eyewear featuring Kopin
      displays already is available through a variety of outlets, from retail
      stores and catalogs to airport kiosks and iPod<sup>&#174;</sup> vending
      machines. In response to the fast-growing popularity of mobile video
      devices, companies around the world are integrating Kopin&#8217;s displays
      into a range of eyewear designs that combine function and style.
    </p>
    <p>
      &#8220;In January, we announced the world&#8217;s smallest transmissive liquid
      crystal color SVGA display. Development of this new shrink display,
      which is 45% smaller than our currently available SVGA display, was a
      major technological breakthrough accomplished on our new 8-inch
      CyberDisplay line,&#8221; Dr. Fan said. &#8220;We expect this to be a key
      differentiator that will soon enable Kopin to provide a new generation
      of advanced, high-resolution, smaller form factor displays for mobile
      devices.
    </p>
    <p>
      <b>Comments on III-V Business</b>
    </p>
    <p>
      &#8220;Our III-V product line has been a mainstay for the Company,
      underscoring the strong relationship we have with our tier one
      integrated circuit (IC) customers,&#8221; Dr. Fan said. &#8220;With our recent
      installation of three of the world&#8217;s most advanced metal organic
      chemical vapor deposition (MOCVD) reactors for our III-V product line,
      the expansion of our III-V manufacturing capacity is now essentially
      complete. By consistently producing 6-inch III-V wafers with superior
      uniformity, these new systems strengthen our capability to develop
      products for not only the wireless handset market but also for emerging
      applications such as public mobile radio, advanced cell phones and
      photovoltaic solar cells for energy applications.
    </p>
    <p>
      &#8220;Among the products we are developing are advanced III-V high electron
      mobility transistor (HEMT) structures,&#8221; Dr. Fan continued. &#8220;We believe
      our new systems are ideal to produce the yield and uniformity required
      for HEMT structures and the performance and efficiency necessary for
      solar cells. In fact, solar cells were the first products we introduced
      commercially in the late 1980s, and consequently we have substantial
      intellectual property and manufacturing know-how around this technology.
      New products take time to develop, and these HEMT and solar cell
      initiatives represent longer-term opportunities for Kopin. We believe
      they are technologies that Kopin is uniquely qualified to address.
    </p>
    <div style="margin-left: 0pt; width: 100%; text-indent: 0pt; margin-right: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      <b>Business Outlook</b>
    </p>
    <p>
      &#8220;With the capital investments we have made in our display and III-V
      businesses, Kopin is poised for continued growth,&#8221; Dr. Fan said. &#8220;For
      the remainder of 2008 we plan to complete our three-year plan with
      continued product and process development to help improve efficiency,
      enhance performance, expand product offerings, strengthen product mix
      and widen our lead in the market. Taking into consideration the current
      business environment and economic conditions in our markets, we expect
      full-year 2008 revenues in the range of $105 million to $115 million.&#8221;
    </p>
    <p>
      Cash and marketable securities as of December 29, 2007 totaled $93.3
      million and the Company has no long-term debt.
    </p>
    <p>
      <b>Fourth-Quarter Conference Call</b>
    </p>
    <p>
      In conjunction with its fourth-quarter and year-end 2007 financial
      results, Kopin will host a teleconference call for investors and
      analysts at 5:00 p.m. ET today. To hear the conference call, please dial
      (877) 407-5790 (U.S. and Canada) or (201) 689-8328 (International). The
      call will also be available as a live and archived audio webcast on the
      &quot;Investors&quot; section of the Kopin website, www.kopin.com.
    </p>
    <p>
      <b>About Kopin</b>
    </p>
    <p>
      Kopin Corporation produces lightweight, power-efficient, ultra-small
      liquid crystal displays and III-V heterojunction bipolar transistors
      (HBTs) that are revolutionizing the way people around the world see,
      hear and communicate. Kopin has shipped more than 20 million displays
      for a range of consumer and military applications including digital
      cameras, personal video eyewear, camcorders, thermal weapon sights and
      night vision systems. The Company's HBTs, which help to enhance battery
      life, talk time and signal clarity, have been integrated into billions
      of wireless handsets as well as into WiFi, VoIP and high-speed Internet
      data transmission systems. Kopin's proprietary display and III-V
      technologies are protected by more than 200 global patents and patents
      pending. For more information, please visit Kopin's website at
      www.kopin.com.
    </p>
    <p>
      CyberDisplay and The NanoSemiconductor Company are trademarks of Kopin
      Corporation.
    </p>
    <p style="text-align: center">
      Kopin &#8211; The NanoSemiconductor Company&#8482;
    </p>
    <div style="margin-left: 0pt; width: 100%; text-indent: 0pt; margin-right: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      <b><i>Safe Harbor Statement</i></b>
    </p>
    <p>
      <i>Statements in this news release may be considered &#8220;forward-looking&#8221;
      statements under the &#8220;Safe Harbor&#8221; provisions of the Private Securities
      Litigation Reform Act of 1995.</i> <i>These include statements relating
      to Kopin&#8217;s expectation that its capital investments will help to drive
      margin enhancement, further diversify and expand our customer base and
      position the Company for long-term growth; the expected ramp of the
      Enhanced Night Vision Goggle program in the second half of 2008; the
      expectation that military programs will be significant catalysts for our
      display business; the belief that alliances with major digital still
      camera manufacturers will be invaluable as Kopin designs new display
      products; the potential that Kopin&#8217;s shrink SVGA display will be a key
      differentiator for the Company and a significant step toward adoption of
      smaller form factor displays for advanced mobile communications devices;
      future opportunities afforded by the Company&#8217;s development of III-V
      products for emerging applications such as public mobile radio, advanced
      cell phones and photovoltaic solar cells for energy applications; and
      the Company&#8217;s expectation for 2008 revenues in the range of $105 million
      to $115 million. These statements involve a number of risks and
      uncertainties that could cause actual results to differ materially from
      those expressed in the forward-looking statements. These risks and
      uncertainties include, but are not limited to, manufacturing, marketing
      or other issues that may prevent either the adoption or rapid acceptance
      of products; competitive products and pricing; the risk that new product
      initiatives and other research and development efforts may not be
      successful; the loss of significant customers; the potential that costs
      to produce the Company&#8217;s microdisplay and HBT products will increase
      significantly, or that yields will decline; the potential that the
      Company&#8217;s revenue guidance and product forecasts will turn out to be
      wrong; the potential that military programs involving Kopin&#8217;s products
      will be delayed or cancelled; the potential that the Company&#8217;s military
      and commercial customers might be unable to ramp production volumes of
      their products; market acceptance of video eyewear, digital still
      cameras, toys, military systems, cellular phones or other</i> <i>products
      in which Kopin&#8217;s products are integrated; manufacturing delays,
      technical issues, economic conditions or external factors that may
      prevent the Company from achieving its financial guidance; potential
      claims or liability that could arise as a result of the Company&#8217;s
      restatement of its financial statements; and other risk factors and
      cautionary statements listed in the Company&#8217;s periodic reports and
      registration statements filed with the Securities and Exchange
      Commission, including the Quarterly Report on Form 10-Q for the three
      months ended September 30, 2006, the Annual Report on Form 10-K for the
      12 months ended December 30, 2006, and the Company&#8217;s subsequent filings
      with the Securities and Exchange Commission.</i> <i>You should not place
      undue reliance on any forward-looking statements, which speak only as of
      the date on which they are made. The Company undertakes no
      responsibility to update any of these forward-looking statements to
      reflect events or circumstance occurring after the date of this report.</i>
    </p>
    <div style="margin-left: 0pt; width: 100%; text-indent: 0pt; margin-right: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <table style="font-size: 8pt; width: 100%; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="7" valign="top">
          <b>Kopin Corporation</b>
        </td>
        <td>
          &#160;
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="7" valign="top">
          <b>Condensed Consolidated Statements of Operations</b>
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="7" valign="top">
          <b>(Unaudited)</b>
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: center" colspan="6" valign="top">
          Three Months Ended
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: center" colspan="6" valign="top">
          Twelve Months Ended
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="3" valign="top">
          December 29,
        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="3" valign="top">
          December 30,
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="3" valign="top">
          December 29,
        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="3" valign="top">
          December 30,
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          2007
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          2006
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          2007
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          2006
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Revenues:
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 25.0px; text-align: left" valign="top">
          Product revenues
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          27,413,129
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          17,155,823
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          94,191,465
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          65,902,228
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 25.0px; text-align: left" valign="top">
          Research and development revenues
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          1,515,968
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          676,291
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          3,957,648
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          5,189,128
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          28,929,097
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          17,832,114
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          98,149,113
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          71,091,356
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Expenses:
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 25.0px; text-align: left" valign="top">
          Cost of product revenues
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          21,939,098
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          12,831,982
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          78,624,626
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          49,292,767
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-left: 25.0px; text-align: left" valign="top">
          Research and development
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          3,298,507
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          2,116,033
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          11,457,737
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          10,248,522
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 25.0px; text-align: left" valign="top">
          Selling, general and administrative
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          4,322,949
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          7,550,410
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          17,960,073
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          19,317,791
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          29,560,554
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          22,498,425
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          108,042,436
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          78,859,080
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Loss from operations
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (631,457
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (4,666,311
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (9,893,323
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (7,767,724
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Other income and (expense):
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 25.0px; text-align: left" valign="top">
          Interest and other income
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          1,211,067
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          1,354,598
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          4,629,287
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          6,462,485
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 25.0px; text-align: left" valign="top">
          Interest and other expense
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (138,743
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (160,437
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (191,260
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (829,867
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          1,072,324
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          1,194,161
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          4,438,027
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          5,632,618
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Loss before minority interest, income taxes and
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          440,867
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (3,472,150
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (5,455,296
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (2,135,106
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          equity losses in unconsolidated affiliates
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" valign="top">
          Minority interest in (loss) income of subsidiary
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (79,673
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (87,936
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (312,333
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          306,543
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Income before income taxes and equity losses in
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          361,194
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (3,560,086
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (5,767,629
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (1,828,563
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          unconsolidated affiliates
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" valign="top">
          (Provision) benefit for income taxes
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (1,292
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          796,141
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (510,000
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          273,000
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Income before equity losses in unconsolidated affiliates
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          359,902
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (2,763,945
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (6,277,629
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (1,555,563
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" valign="top">
          Equity losses in unconsolidated affiliates
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (74,499
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (118,068
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (274,577
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (593,911
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 0.0px; text-align: left" valign="top">
          Net income
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          285,403
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (2,882,013
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (6,552,206
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (2,149,474
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Net income per share:
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 25.0px; text-align: left" valign="top">
          Basic
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          0.00
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (0.04
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (0.10
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (0.03
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 25.0px; text-align: left" valign="top">
          Diluted
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          0.00
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (0.04
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (0.10
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          (0.03
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: left" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Weighted average number of common shares outstanding:
        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 25.0px; text-align: left" valign="top">
          Basic
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          67,642,018
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          67,407,512
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          67,545,870
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          68,064,262
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 25.0px; text-align: left" valign="top">
          Diluted
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          67,669,992
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          67,407,512
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          67,545,870
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          68,064,262
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
    </table>
    <table style="font-size: 8pt; width: 100%; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="6" valign="top">
          <b>Kopin Corporation</b>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="6" valign="top">
          <b>Condensed Consolidated Balance Sheets</b>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="6" valign="top">
          <b>(Unaudited)</b>
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="2" valign="top">
          December 29,
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="2" valign="top">
          December 30,
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          2007
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: center" valign="bottom">
          2006
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          ASSETS
        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Current assets:
        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 20.0px; text-align: left" valign="top">
          Cash and marketable securities
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          93,304,317
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          105,360,291
        </td>
      </tr>
      <tr>
        <td style="padding-left: 20.0px; text-align: left" valign="top">
          Accounts receivable, net
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          15,127,408
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          11,983,649
        </td>
      </tr>
      <tr>
        <td style="padding-left: 20.0px; text-align: left" valign="top">
          Inventory
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          16,732,060
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          11,848,499
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 20.0px; text-align: left" valign="top">
          Prepaid and other current assets
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          1,981,958
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          2,144,994
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Total current assets
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          127,145,743
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          131,337,433
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Equipment and improvements, net
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          21,927,061
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          17,354,527
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" valign="top">
          Other assets
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          11,981,173
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          12,721,358
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 0.0px; text-align: left" valign="top">
          Total assets
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          161,053,977
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          161,413,318
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          LIABILITIES AND STOCKHOLDERS' EQUITY
        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Current liabilities:
        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 20.0px; text-align: left" valign="top">
          Accounts payable
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          12,652,594
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          8,305,059
        </td>
      </tr>
      <tr>
        <td style="padding-left: 20.0px; text-align: left" valign="top">
          Accrued expenses
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          6,370,958
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          6,754,174
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 20.0px; text-align: left" valign="top">
          Billings in excess of revenue earned
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          173,851
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          159,267
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Total current liabilities
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          19,197,403
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          15,218,500
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Lease commitments
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          805,797
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          772,197
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          Minority interest
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          3,549,369
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          4,457,724
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" valign="top">
          Stockholders' equity
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          137,501,408
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          140,964,897
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 0.0px; text-align: left" valign="top">
          Total liabilities and stockholders' equity
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          161,053,977
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap; padding-left: 0.0px; text-align: right" valign="bottom">
          161,413,318
        </td>
      </tr>
    </table>
    <p>

    </p>
    <p>
      CONTACT:<br>Kopin Corporation<br>Richard Sneider, 508-824-6696<br>Chief
      Financial Officer<br>Richard_Sneider@kopin.com<br>or<br>Sharon Merrill
      Associates, Inc.<br>Scott Solomon, 617-542-5300<br>Vice President<br>ssolomon@investorrelations.com
    </p>
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