  OPERA is a long baseline neutrino oscillation experiment designed to observe
$\nu_{\mu} \to \nu_{\tau}$ oscillations by looking at the appearance of
$\nu_{\tau}$'s in an almost pure $\nu_\mu$ beam. The beam is produced at CERN
and sent towards the Gran Sasso INFN laboratories where the experiment is
running. OPERA started its data taking in October 2007, when the first 38
neutrino interactions where successfully located and reconstructed. This paper
reviews the status of the experiment discussing its physics potential and
performances for neutrino oscillation studies.
