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<SEC-DOCUMENT>0001009448-08-000091.txt : 20080826
<SEC-HEADER>0001009448-08-000091.hdr.sgml : 20080826
<ACCEPTANCE-DATETIME>20080826123816
ACCESSION NUMBER:		0001009448-08-000091
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20080826
DATE AS OF CHANGE:		20080826
EFFECTIVENESS DATE:		20080826

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CVD EQUIPMENT CORP
		CENTRAL INDEX KEY:			0000766792
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				112621692
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-153186
		FILM NUMBER:		081038600

	BUSINESS ADDRESS:	
		STREET 1:		1860 SMITHTOWN AVE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779-7321
		BUSINESS PHONE:		6319817081

	MAIL ADDRESS:	
		STREET 1:		1860 SMITHTOWN AVE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779-7321
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>cvds882608.htm
<DESCRIPTION>CVD S-8 8/26/08
<TEXT>
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                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="left"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">As filed with the Securities and Exchange Commission on August 26,
                                                    2008&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration No. _____</font></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><b>===========================================================================================</b></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font size="2">U.S. SECURITIES AND EXCHANGE COMMISSION</font></b></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Washington, D.C. 20549</font></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><b><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">_____________________________________</font></b></p>

                                                    <p align="center"></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">FORM S-8<br>
                                                    REGISTRATION STATEMENT</font></b></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font size="2"><i><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Under the Securities Act of</font></i> <i><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'">1933</font></i></font></p>

                                                    <p align="center"></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="3">CVD EQUIPMENT CORPORATION</font></b></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">(exact name of Registrant as specified in its charter)</font></p>

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                                                                    <p style="MARGIN-TOP: 4.5pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">New York</font></b></p>

                                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">(State or other jurisdiction of</font></p>

                                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.7pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">incorporation or organization)</font></p>
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                                                                <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="172" colspan="2"><font size="2">&nbsp;</font></td>

                                                                <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="207" colspan="5">
                                                                    <p style="MARGIN-TOP: 4.5pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">11-2621692</font></b></p>

                                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">(I.R.S. Employer</font></p>

                                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.7pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Identification Number)</font></p>
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                                                    <p align="center"><strong><font size="2">1860 Smithtown Avenue<br>
                                                    Ronkonkoma, New York 11779<br>
                                                    (Address of principal executive offices)</font></strong></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><b>CVD Equipment Corporation &ndash; 2007 Share Incentive Plan</b></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><font style="FONT-SIZE: 9pt" size="2">(Full title of the plan)</font></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center">
                                                    <u><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
                                                    </font></u></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center">&nbsp;</p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><b><font style="FONT-SIZE: 10pt">Glen Charles</font></b></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Chief Financial Officer<br>
                                                    1860 Smithtown Avenue<br>
                                                    Ronkonkoma, New York 11779<br>
                                                    (631) 981-7081<br>
                                                    </font><u><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><font size="2"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Copy to:<br>
                                                    Adam P. Silvers, Esq.<br>
                                                    Ruskin Moscou Faltischek, P.C.<br>
                                                    1425 RexCorp Plaza, East Tower, 15</font><sup><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'">th</font></sup></font> <font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Floor<br>
                                                    Uniondale, New York 11556<br>
                                                    (516) 663-6600<br>
                                                    (516) 663-6643 (facsimile)</font></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center">
                                                    <u><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center">&nbsp;</p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><strong>CALCULATION OF REGISTRATION FEE</strong></p>

                                                    <p align="left"></p>

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                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Title of securities to be registered</font></p>
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                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Number of shares to be registered (1)</font></p>
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                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2"><font size="2">Propos</font>ed maximum Offering price per share</font></p>
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                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Proposed maximum aggregate offering price</font></p>
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                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Amount of Registration fee (2)</font></p>
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                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 2pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Common Stock, $0.01 par value</font></p>
                                                            </td>

                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 2pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">750,000 (3)</font></p>
                                                            </td>

                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 2pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">$4.21 (2)</font></p>
                                                            </td>

                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 2pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">$3,157,500 (2)</font></p>
                                                            </td>

                                                            <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                                                                <p style="MARGIN-TOP: 2pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">$124.09</font></p>
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                                                    <p></p>

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                                                            <td width="600">
                                                                <p align="justify"><font size="2">(1) Pursuant to Rule 416 under the Securities Act of 1933, as amended, this registration statement also covers additional shares and options that may be granted under the CVD Equipment Corporation 2007 Share Incentive Plan (the "Plan") to prevent dilution resulting from stock splits, stock dividends or similar transactions.</font></p>
                                                            </td>

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                                                                <p align="justify">&nbsp;</p>
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                                                                <p align="justify"><font size="2">(2) Estimated solely for the purposes of calculating the registration fee of this offering under Rules 457(c) and 457(h) of the Securities Act of 1933, as amended, using the average of the high and low sales prices for the Common Stock of CVD Equipment Corporation as reported on the Nasdaq Capital Market on August 22, 2008.</font></p>
                                                            </td>

                                                            <td>
                                                                <p align="justify">&nbsp;</p>
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                                                        </tr>

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                                                            <td width="600">
                                                                <p align="justify"><font size="2">(3) Represents a maximum of 750,000 shares of common stock which may be issued pursuant to options and/or grants of restricted stock pursuant to the Plan.</font></p>
                                                            </td>

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                                                    <br>
                                                    <br>

                                                    <p align="justify"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2"><b>===========================================================================================</b></font></p>

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                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center">&nbsp;</p>

                                                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="3">PART I</font></b></p>

                                                    <p style="MARGIN: 0pt 0.5in" align="center"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="3">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></b></p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                                                    <p align="justify">&nbsp;&nbsp;<font size="2">&nbsp;&nbsp;The documents containing the information specified in this Part I will be sent or given to employees participating in the CVD Equipment Corporation 2007 Share Incentive Plan (the &ldquo;Plan&rdquo;), as specified by Rule 428(b)(1) of the Securities Act of 1933 (the &ldquo;Securities Act&rdquo;). In accordance with the instructions to Part I of Form S-8, such documents will not be filed
                                                    with the Securities Exchange Commission (the &ldquo;Commission&rdquo;). These documents and the documents incorporated by reference pursuant to Item 3 of Part II of this Registration Statement, taken together, constitutes a prospectus that meets the requirements of Section 10(a) of the Securities Act.</font></p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

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                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="3">PART II</font></b></p>

                                                    <p style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><b><font size="3">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

                                                    <p style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="justify">&nbsp;</p>

                                                    <p align="left"><strong><font size="2">Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation Of Documents By Reference</font></strong></p>

                                                    <p dir="ltr" align="justify">&nbsp;&nbsp;<font size="2">The following documents previously filed with the Commission by CVD Equipment Corporation ("we", "us", "our" or "CVD") are hereby incorporated by reference in this Registration Statement:</font></p>

                                                    <blockquote dir="ltr" style="MARGIN-RIGHT: 0px">
                                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Annual Report on Form 10-KSB for the year ended December 31, 2007;</font></p>

                                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left">&nbsp;</p>

                                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;) for periods following the end of the fiscal year covered by the document
                                                        referred to in (a) above; and</font></p>

                                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left">&nbsp;</p>

                                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">For a description of the shares of common stock, par value $0.01 per share, of the Company being registered hereunder see &ldquo;Description of Securities&rdquo; in the prospectus of the Company filed with
                                                        the Securities and Exchange Commission on July 3, 2007 as part of the Company&rsquo;s Registration Statement on Form S-1, Registration No. 333-144346, which section is herein incorporated by reference.</font></p>
                                                    </blockquote>

                                                    <p dir="ltr" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-RIGHT: 0px; TEXT-ALIGN: justify" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act") after the date of this Registration Statement and prior to the filing of a post-effective
                                                    amendment which indicates that all securities offered have been sold or which removes from registration all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
                                                    of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
                                                    Statement.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="FONT-FAMILY: 'TIMES NEW ROMAN'">&nbsp;&nbsp;&nbsp;&nbsp;</font></font></p>

                                                    <p align="justify"><b><font size="2">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description Of Securities</font></b></p>

                                                    <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.</font></p>

                                                    <p align="justify"><strong><font size="2">Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interests Of Named Experts And Counsel</font></strong></p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 36px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Not Applicable.</font></p>

                                                    <p align="justify"><strong><font size="2">Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification Of Directors And Officers</font></strong></p>

                                                    <p align="justify">&nbsp;<font size="2">Our Certificate of Incorporation provides that a director shall not be personally liable to the company or its shareholders for monetary damages relating to a breach of fiduciary duty as a director, unless a judgment or other final adjudication adverse to him establishes that his acts or omissions were in bad faith or involved intentional misconduct or a knowing violation of law or that he personally
                                                    gained in fact a financial profit or other advantage to which he was not legally entitled or that his acts violated Section 719 of the New York Business Corporation Law. Any repeal or modification of what is set forth hereinabove will not adversely affect any right or protection of a director of the company existing at the time of such repeal or modification with respect to acts or omissions occurring prior to such repeal or modification. The
                                                    effect of this provision is to eliminate the rights of the company and its shareholders (through shareholders' derivative suits on behalf of the company) to recover monetary damages against a director for breach of the fiduciary duty of care as a director (including breaches resulting from negligent or grossly negligent &nbsp;behavior) &nbsp;except &nbsp;in certain &nbsp;limited&nbsp; situations.&nbsp;&nbsp;This provision does not limit or
                                                    eliminate the rights of the company&nbsp; or any shareholder to seek non-</font></p>

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                                                    <p align="justify"><font size="2">monetary relief such as an injunction or rescission in the event of a breach of a director's duty of care. These provisions will not alter the liability of directors under federal securities laws. Section 722 of the New York Business Corporation Law empowers a New York corporation to indemnify any person, made, or threatened to be made, a party to an action or proceeding other than one by or in the right of
                                                    the corporation to procure a judgment in its favor, whether civil or criminal, including an action by or in the right of any other corporation of any type or kind, domestic or foreign, or any partnership, joint venture, trust, employee benefit plan or other enterprise, which any director or officer of the corporation served in any capacity at the request of the corporation, by reason of the fact that he, his testator or intestate, was a
                                                    director or officer of the corporation, or served such other corporation, partnership, joint venture, trust, employee benefit plan or other enterprise in any capacity, against judgments, fines, amounts paid in settlement and reasonable expenses, including attorney's fees actually and necessarily incurred as a result of such action or proceeding, or any appeal therein, if such director or officer acted, in good faith, for a purpose which he
                                                    reasonably believed to be in, or in the case of service for any other corporation or any partnership, joint venture, trust, employee benefit plan or other enterprise, not opposed to, the best interests of the corporation and, in criminal actions or proceedings, in addition, had no reasonable cause to believe that his conduct was unlawful. In addition, Section 722 of the New York Business Corporation Law states that a New York corporation may
                                                    indemnify any person made, or threatened to be made, a party to an action by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he, his testator or intestate, is or was a director or officer of the corporation, or is or was serving at the request of the corporation as a director or officer of any other corporation of any type of kind, domestic or foreign, of any partnership, joint venture, trust,
                                                    employee benefit plan or other enterprise, against amounts paid in settlement and reasonable expenses, including attorneys' fees, actually and necessarily incurred by him in connection with the defense or settlement of such action, or in connection with an appeal therein if such director or officer acted, in good faith, for a purpose which he reasonably believed to be in, or, in the case of service for any other corporation or any partnership,
                                                    joint venture, trust, employee benefit plan or other enterprise, not opposed to, the best interests of the corporation, except that no indemnification under this paragraph shall be made in respect of (1) a threatened action, or a pending action which is settled or otherwise disposed of, or (2) any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation, unless and only to the extent that the
                                                    court on which the action was brought, or, if no action was brought, any court of competent jurisdiction, determines upon application that, in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such portion of the settlement amount and expenses as the court deems proper.<br>
                                                    </font>&nbsp;<br>
                                                    &nbsp;<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 (the "Act") may be permitted to directors, officers and controlling persons of the company pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.<br>
                                                    </font>&nbsp;<br>
                                                    &nbsp;&nbsp;<font size="2">&nbsp;&nbsp;&nbsp;The company maintains directors and officers and employment practices liability insurance. The current annual premium for such insurance is approximately $24,375, all of which is paid by us.</font></p>

                                                    <p style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="justify">&nbsp;</p>

                                                    <p align="justify"><strong><font size="2">Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption From Registration Claimed</font></strong></p>

                                                    <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.</font></p>

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                                                    <p align="justify"><strong><font size="2">Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</font></strong></p>

                                                    <p align="justify"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CVD Equipment Corporation 2007 Share Incentive Plan.*</font></p>

                                                    <p style="MARGIN: 0pt 0.5in" align="justify"><font size="2">&nbsp; 5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Opinion of Ruskin Moscou Faltischek, P.C.</font></font></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 23.1&nbsp;&nbsp;&nbsp; Consent of MSPC.</font></p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left">&nbsp;</p>

                                                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.2&nbsp;&nbsp;&nbsp; Consent of Ruskin Moscou Faltischek, P.C. (contained in Exhibit 5.1 hereof)</font></p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated by reference from the Registrant&rsquo;s definitive proxy statement filed with the Commission November 5, 2007.</font></p>

                                                    <p align="justify"><strong><font size="2">Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings</font></strong></p>

                                                    <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp; <font size="2">The undersigned Company hereby undertakes:</font></p>

                                                    <p align="justify"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(1)&nbsp;&nbsp;&nbsp;&nbsp; To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</font></font></p>

                                                    <p style="MARGIN: 0pt 1.5in 0pt 1in" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement.</font></p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                                                    <p align="justify"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)&nbsp;&nbsp;&nbsp;&nbsp; That, for the purpose of determining any liability under the&nbsp; Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
                                                    offering thereof.</font></p>

                                                    <p align="justify"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(3) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</font></font></p>

                                                    <p align="justify"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font> <font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
                                                    annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.<br>
                                                    &nbsp;<br>
                                                    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and
                                                    is, therefore, unenforceable. In the event that a claim for indemnification is against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of
                                                    its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.<br>
                                                    &nbsp;</font></p>

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                                                    <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px; FONT-FAMILY: 'TIMES NEW ROMAN'" align="center"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">SIGNATURES</font></b></p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                                                    <p align="justify">&nbsp;<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Ronkonkoma, New York on the 26th day of August, 2008.<br>
                                                    </font>&nbsp;</p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify"></p>

                                                    <table cellspacing="0" cellpadding="0" width="600" border="0">
                                                        <tr>
                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="240"><font size="2">&nbsp;</font></td>

                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">
                                                                <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">CVD EQUIPMENT CORPORATION</font></b></p>

                                                                <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>
                                                            </td>
                                                        </tr>

                                                        <tr>
                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="240"><font size="2">&nbsp;</font></td>

                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1px solid" valign="top" width="319">
                                                                <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify"><font size="2"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Glen Charles</font></font></p>
                                                            </td>
                                                        </tr>

                                                        <tr>
                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="240"><font size="2">&nbsp;</font></td>

                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">
                                                                <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Glen Charles</font></p>
                                                            </td>
                                                        </tr>

                                                        <tr>
                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="240"><font size="2">&nbsp;</font></td>

                                                            <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">
                                                                <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Chief Financial Officer and Controller<br>
                                                                Principal Financial and Accounting Officer)&nbsp;</font></p>
                                                            </td>
                                                        </tr>
                                                    </table>
                                                    <br>

                                                    <p><font size="2">In accordance with the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed on its behalf by the undersigned, thereunto duly authorized, in Ronkonkoma, New York on the 26th day of August, 2008.</font></p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                                                    <p style="MARGIN: 0pt 0.5in 0pt 0in; TEXT-INDENT: 0px" align="justify"></p>

                                                    <table cellspacing="0" cellpadding="0" align="left" border="0">
                                                        <tr>
                                                            <td valign="top">
                                                                <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Signature</font></p>

                                                                <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify">&nbsp;</p>
                                                            </td>

                                                            <td valign="top">
                                                                <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Title</font></p>

                                                                <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify">&nbsp;</p>
                                                            </td>

                                                            <td valign="top">
                                                                <p style="FONT-SIZE: 10pt; MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Date</font></p>
                                                            </td>
                                                        </tr>

                                                        <tr>
                                                            <td valign="top" align="left">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify"><u>/<font size="2">s/ Leonard A. Rosenbaum&nbsp;</font></u></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Leonard A. Rosenbaum</font></p>
                                                            </td>

                                                            <td valign="top" align="left">
                                                                <p style="MARGIN: 0pt 0.5in 0pt 0in"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Chairman of the Board,&nbsp; President, Chief Executive Officer and Director (Principal Officer)</font></p>

                                                                <p style="MARGIN: 0pt 0.5in 0pt 0in">&nbsp;</p>
                                                            </td>

                                                            <td valign="bottom">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">August 26, 2008</font></font></p>

                                                                <p style="MARGIN: 0pt 0.5in" align="left">&nbsp;</p>
                                                            </td>
                                                        </tr>

                                                        <tr>
                                                            <td valign="middle">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify"><u>/<font size="2">s/ Glen Charles&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Glen Charles</font></p>

                                                                <p align="left">&nbsp;</p>
                                                            </td>

                                                            <td valign="top" align="left">
                                                                <p><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Chief Financial Officer and Controller (Principal Financial and Accounting Officer)</font></p>
                                                            </td>

                                                            <td valign="bottom">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">August 26, 2008</font></font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>
                                                        </tr>

                                                        <tr valign="top" align="left">
                                                            <td valign="middle">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><u><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">/s/ Martin J. Teitelbaum&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Martin J. Teitelbaum</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>

                                                            <td valign="top" align="left">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Director</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>

                                                            <td valign="bottom">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">August 26, 2008</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>
                                                        </tr>

                                                        <tr>
                                                            <td valign="middle">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><u><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">/s/ Alan H. Temple, Jr. &nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Alan H. Temple, Jr.</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>

                                                            <td valign="bottom" align="left">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Director</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>

                                                            <td valign="bottom">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">August 26, 2008</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>
                                                        </tr>

                                                        <tr>
                                                            <td valign="middle">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><u><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">/s/ Conrad J. Gunther&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Conrad J. Gunther</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>

                                                            <td valign="bottom" align="left">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Director</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>

                                                            <td valign="bottom">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">August 26, 2008</font></font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
                                                            </td>
                                                        </tr>

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                                                            <td valign="middle">
                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><u><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">/s/ Bruce T. Swan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Bruce T. Swan</font></p>
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                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Director</font></p>

                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left">&nbsp;</p>
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                                                                <p style="MARGIN: 0pt 0.5in; TEXT-INDENT: -36px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">August 26, 2008</font></p>

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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>exhibit51.htm
<DESCRIPTION>EXHIBIT 5.1 RMF OPINION
<TEXT>
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                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: -4px" align="left"><font style="FONT-SIZE: 9pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="4">\</font><font face="Times New Roman">Exhibit 5.1</font></p>

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                                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: -4px" align="left">&nbsp;</p>

                                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: -4px" align="left"><font face="Times New Roman">A</font><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">ugust 26, 2008<br>
                                            &nbsp;</font></p>
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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'ARIAL'" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">CVD Equipment Corporation<br>
                1860 Smithtown Avenue<br>
                Ronkonkoma, NY 11779<br>
                &nbsp;<br>
                &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><u><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Registration Statement on Form S-8</font></u></p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'ARIAL'" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Ladies and Gentlemen:</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'ARIAL'" align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have acted as counsel for CVD Equipment Corporation, a New York corporation (the &ldquo;Company&rdquo;), in connection with the preparation and filing with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), of a Registration
                Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) relating to the offering of up to 750,000 shares (the &ldquo;Shares&rdquo;) of the Company&rsquo;s common stock, $.01 par value, pursuant to the Company&rsquo;s 2007 Share Incentive Plan (the &ldquo;Plan&rdquo;).<br>
                &nbsp;<br>
                &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In arriving at the opinions expressed below, we have examined and relied on the following documents:<br>
                &nbsp;<br>
                </font></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 36px; TEXT-ALIGN: justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Registration Statement;</font></p>

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                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 36px; TEXT-ALIGN: justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Plan;</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 36px; TEXT-ALIGN: justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Certificate of Incorporation of the Company, as amended;</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 36px; TEXT-ALIGN: justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the By-Laws of the Company in force as of the date hereof;</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 36px; TEXT-ALIGN: justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the certificate of the Secretary of the Company; and</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 36px; TEXT-ALIGN: justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">(vi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;certain resolutions of the Board of Directors of the Company.</font></p>

                <p></p>

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                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">CVD EQUIPMENT CORPORATION</font></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font face="Times New Roman">August 26, 2008</font></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font face="Times New Roman">Page 2</font></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">&nbsp;</p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, we have examined and relied on the originals or copies certified or otherwise identified to our satisfaction of all such other records, documents and instruments of the Company and such other persons, and we have made such investigations of law, as we have deemed appropriate as a basis for the
                opinions expressed below. We have assumed the genuineness of all signatures and the authenticity of all documents submitted to us as originals and the conformity to the original documents of all documents submitted to us as certified or photostatic copies. Furthermore, we have assumed that payment of the appropriate exercise price of the options issued under the Plan will be made at the time of exercise.</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based upon the foregoing, we are of the opinion that the Shares have been duly and validly authorized, and upon issuance and delivery in the manner contemplated by the Registration Statement and the Plan, the Shares will be validly issued, fully paid and non-assessable.</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 36px; FONT-FAMILY: 'COURIER NEW'" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">This opinion is intended solely for the benefit of the Company and, without our prior written consent, this opinion may not be furnished to (by summary or otherwise) or relied upon by any person, firm or entity and may not be quoted or copied in whole or in part or otherwise referred to in
                any other document or communication or filed with any governmental agency or person, except as set forth herein.</font></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'ARIAL'" align="justify"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement and to the reference to our Firm in the Registration Statement.</font></p>

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                        <p dir="ltr" style="MARGIN: 0pt 0px 0pt 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Very truly yours,</font></p>
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                                    <p dir="ltr" style="MARGIN: 0pt 0px 0pt 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'"><u>/s/ RUSKIN MOSCOU FALTISCHEK, P.C.&nbsp;</u> &nbsp;<br>
                                    </font><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">RUSKIN MOSCOU FALTISCHEK, P.C.</font></p>
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                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">RMF:mec</font></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Enclosures</font></p>
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<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>exhibit231.htm
<DESCRIPTION>EXHIBIT 23.1 CONSENT OF MSPC
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></p>

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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">We consent to the incorporation by reference in Registration Statement (No. ___) on Form S-8 of CVD Equipment Corporation of our report dated March 24, 2008 relating to our audits of the consolidated financial statements, which appears in the Annual Report on Form 10-KSB of CVD Equipment Corporation for the year ended December 31, 2007.<br>
            &nbsp;<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
            &nbsp;<br>
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            &nbsp;</p>

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            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/
            &nbsp;<b><font style="FONT-SIZE: 14pt; COLOR: #000000">MS</font></b><b><font style="FONT-SIZE: 14pt; COLOR: #000000">PC</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">
            <strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            ---------------------------------------------------</strong></p>

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            <font style="FONT-SIZE: 12pt; COLOR: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            Certified Public Accountants and Advisors,</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 3in; TEXT-INDENT: 36px" align="justify"><font style="FONT-SIZE: 12pt; COLOR: #000000">A Professional Corporation</font></p>

            <p></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Cranford, New Jersey<br>
            August 25, 2008<br>
            &nbsp;<br>
            &nbsp;<br>
            &nbsp;<br>
            &nbsp;</p>

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