United States
               Securities and Exchange Commission
                     Washington, D.C.  20549




                          SCHEDULE 13G


Under the Securities Exchange Act of 1934

(Amendment No.2)

NetOptix Corporation
(formerly Galileo  Corporation)

(Name of issuer)

Common Stock

(title of class securities)

64116F103
(formerly 363544107)
                         (CUSIP number)




          Check if a fee is being paid with this statement.  (A fee
 is not required only if the filing person: (1) has a previous
statement on file reporting beneficial ownership of more than five
percent of the class of securities described in Item 1; and (2) has
filed no amendment subsequent thereto reporting beneficial ownership of
five percent or less of such class.) (See rule 13d-7).

CUSIP No. 64116F103						        Schedule 13G

1 - NAME OF REPORTING PERSON
    S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

	 Eaton Vance Management
     	 #04-3101341

2 - CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
	(a)
 	(b)     Group Disclaimed							_X_

3 - SEC USE ONLY


4 - CITIZENSHIP OF PLACE OF ORGANIZATION

     Boston, Massachusetts

  NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
  WITH:

     5 - SOLE VOTING POWER                63,000 Shares

     6 - SHARED VOTING POWER				  0 Shares

     7 - SOLE DISPOSITIVE POWER		  63,000 Shares

     8 - SHARED DISPOSITIVE POWER			  0 Shares


9 - AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     63,000 Shares

10 - CHECK BOX IF THE AGGREGATE AMOUNT ON ROW (9) EXCLUDES CERTAIN
     SHARES

11 - PERCENT OF CLASS REPRESENTED BY AMOUNT ON ROW 9

     0.55%

12 - TYPE OF REPORTING PERSON

     IA

 CUSIP No. 64116F103						        Schedule 13G


Item 1(a) Name of Issuer:

	NetOptix Corporation
(formerly Galileo Corporation)

Item 1(b) Address of Issuer's Principal Executive Office:

     PO Box 550
	Sturbridge, MA  01566

Item 2(a) Name of Person Filing:

     Eaton Vance Management

Item 2(b) Address of Principal Business Office of Person Filing:

     255 State Street, Boston, Massachusetts 02109

Item 2(c) Citizenship:

     United States

Item 2(d) Title of Class of Securities:

     Common Stock

Item 2(e) CUSIP Number

     64116F103

Item 3    Eligibility to File Schedule 13G:

Eaton Vance Management, including its subsidiaries, is an investment adviser
 registered under Section 203 of the Investment Adviser Act of 1940, and
 acts as investment adviser to investment companies registered under Section
 8 of the Investment Company Act of 1940.

Item 4    Ownership:

As of December 31, 1999:

1. By virtue of rule 13d-3(a)(2) under the Securities Exchange Act of 1934,
 Eaton Vance Management, including its subsidiaries, in its capacity as
 investment adviser may be deemed the beneficial owner of 63,000 of the
 issuers Common Stock (or 0.55% of the 11,409,000 shares believed to be
 outstanding), in as much as said investment adviser has investment power
 with respect to such shares.


Item 5    Ownership of Five Percent or Less of a Class:

	This report is being filed to report the fact that as of
 December 31, 1999 Eaton Vance Management has ceased to be the
 beneficial owner of more than 5 percent of the common shares of
 NetOptix Corporation (formerly Galileo Corporation).


Item 6    Ownership of More than Five Percent on Behalf of Another
          Person:

     Not applicable

Item 7    Identification and Classification of the Subsidiary 			Which
 Acquired the Security Being Reported on by the 			Parent Holding Company:

     Not applicable

Item 8    Identification and Classification of Members of the
          Group:

     Not applicable

Item 9    Notice of Dissolution of Group:

     Not applicable



Item 10   Certification:

DISCLAIMER

Eaton Vance Management disclaims and each Fund and account referred
 to herein disclaims that it acts or has ever acted (or has ever agreed
 to act) with any other person (including, without limitation, any one
 or more of the other entities referred to in this statement or any
 associate thereof) as a general partnership, limited partnership,
 syndicate or other group for the purpose of acquiring, holding, voting
 or disposing of equity securities of the issuer within the meaning of
 Section 13(d)(3) of the Secur
 states the filing or sending of this statement shall not be deemed
 to constitute any such action or agreement.

CERTIFICATION AND SIGNATURE

Eaton Vance Management certifies that it is a person entitled to file
 statements on Schedule 13G under Rule 13d-1(b)(1) promulgated under the
 Securities Exchange Act of 1934, and the securities referred to above
 were acquired in the ordinary course of business and were not acquired
 for the purpose of and do not have the effect of changing or influencing
 control of the issuer of such securities and were not acquired in
 connection with or as a participant in any transaction having such
 purpose or effect .

After reasonable inquiry and to the best of its knowledge and
belief, Eaton Vance Management certifies that the information set
forth in this Amendment is true, complete and correct.

                                   EATON VANCE MANAGEMENT



January 13, 2000  		               By: Michelle A. Alexander
                               Vice President





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