MENTOR CORPORATION

 

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

 CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934

 Date of Report (Date of earliest event reported):
May 18, 2005

MENTOR CORPORATION
(Exact name of registrant as specified in its charter)

Minnesota

0-7955

41-0950791

(State or other jurisdiction of incorporation)

(Commission File No.)

(IRS Employer I.D. No.)

 201 Mentor Drive
Santa Barbara, California 93111
(Address of principal executive offices)

 Registrant's telephone number, including area code:
(805) 879-6000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 [    ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 [    ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 [    ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 [    ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 

Item 2.02        Results of Operations and Financial Condition

On May 18, 2005, Mentor Corporation issued a press release announcing its financial results for the fiscal fourth quarter and year ended March 31, 2005.  A copy of the press release is furnished as Exhibit 99.1 to this report.



In accordance with General Instruction B.2 of Form 8-K, the information in this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 9.01        Financial Statements and Exhibits 

Exhibit No.

Exhibit Title or Description

99.1 

Press Release of Mentor Corporation, dated May 18, 2005

 SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

                                                            MENTOR CORPORATION

Date:  May 18, 2005 /s/JOSHUA H. LEVINE
  Joshua H. Levine
  Chief Executive Officer
   
Date:  May 18, 2005 /s/LOREN L. MCFARLAND
  Loren L. McFarland
  Chief Financial Officer