The ability to use MATLAB as an OPC server is not available.
OPC toolbox is an OPC client application which can connect to OPC servers. If you need to make data available in MATLAB to another OPC client (or data available in another OPC client to MATLAB), you could do this by setting up a dummy OPC server between MATLAB and the other OPC client. You could then use OPC Toolbox commands to place data on the server, then connect your other client to that server to retrieve the data.
