In the next 5-10 years, the planned upgrades to the High Flux Isotope Reactor (HFIR) and the Spallation Neutron Source (SNS) nuclear scattering facilities at Oak Ridge National Laboratory (ORNL) will require kilometers of new neutron supermirror beam guides, mirrors, and filters. At the same time, an even larger amount of neutron optics will be required to build the new European Spallation Source in Sweden. These concurrent projects are stretching existing neutron manufacturers, all of which are presently located in Europe, beyond their capacities, thus presenting a unique opportunity for new American manufacturers. American Physics and Technology LLC (APT) is striving to become a trusted domestic supplier for these critically needed optics, one that manufactures the highest quality supermirror optics and competes on price as well. In our previous SBIR project, APT located in Richmond UT, with its suppliers: Rigaku Innovative Technologies (RIT) in Auburn Hills MI a worldwide leader in thin film deposition; Inrad Optics in Northvale NJ with 40+ years of expertise in manufacturing substrates for x-ray optics; and Exogenesis in Billerica MA, an innovator in atomic-scale surface modification technology; manufactured the first American made neutron supermirrors in >20 years. This new proposed SBIR project will increase our capability to mass-produce low-cost conventional neutron guides, mirrors, and filters on flat substrates. In phase-I, we will: a) develop M=4 thin-film coatings, on small coupon samples, to achieve 80% neutron reflectivity at max q, to be measured at the SNS at ORNL; b) research the manufacture of substrates as large as 1000x150 mm made of glass, silicon, and metal, and with special attention to optimizing the surface quality and lowering cost; c) consider the technology and cost required for manufacturing the adjustable mounts and housings that are also required for the mirror assemblies. In phase-II we will demonstrate our ability to manufacture the required meter-sized optics. To date, we have made neutron supermirrors on glass, Si-crystal, and metal substrates, and our first attempts have already demonstrated M=4.5 performance with 75% neutron reflectivity at maximum q on a flat Si-crystal substrate. Our previous effort centered on making low-volume, high-cost, curved, metal, focusing mirrors using our proprietary cluster-beam surface-smoothing technologies. Our proposed project will add low-cost, high-volume, neutron optics to our product line. Our goal is to compete with the existing European suppliers using conventional manufacturing methods and by using our new innovative cluster-beam methods. The new methods show much promise for reducing cost and manufacturing time while improving performance. Given the capabilities and vast experience of our suppliers, we can easily expand to make large quantities of low-cost neutron supermirror optics in the next 5-10 years.