content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001786898</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001000697</issuerCik>
        <issuerName>WATERS CORP /DE/</issuerName>
        <secFileNumber>001-14010</secFileNumber>
        <issuerAddress>
          <com:street1>34 MAPLE ST</com:street1>
          <com:city>MILFORD</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>01757</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>5084782000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Pratt Jonathan M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Former Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>2116</noOfUnitsSold>
        <aggregateMarketValue>678758.05</aggregateMarketValue>
        <noOfUnitsOutstanding>59126977</noOfUnitsOutstanding>
        <approxSaleDate>12/15/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>12/15/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 05/03/2021</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>714</amountOfSecuritiesAcquired>
        <paymentDate>12/15/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>12/15/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 02/17/2022</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1402</amountOfSecuritiesAcquired>
        <paymentDate>12/15/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jonathan Pratt</name>
          <address>
            <com:street1>34 Maple Street</com:street1>
            <com:city>Milford</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>01757</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>11/15/2023</saleDate>
        <amountOfSecuritiesSold>8758</amountOfSecuritiesSold>
        <grossProceeds>2335547.04</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jonathan Pratt</name>
          <address>
            <com:street1>34 Maple Street</com:street1>
            <com:city>Milford</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>01757</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>12/08/2023</saleDate>
        <amountOfSecuritiesSold>2158</amountOfSecuritiesSold>
        <grossProceeds>632950.46</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>12/15/2023</noticeDate>
        <signature>/s/ Daniel Tucci, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jonathan Pratt</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4509}]
text: 144
  0001786898
  XXXXXXXX
  LIVE
  0001000697
  WATERS CORP /DE/
  001-14010
  34 MAPLE ST
  MILFORD
  MA
  01757
  5084782000
  Pratt Jonathan M
  Former Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  2116
  678758.05
  59126977
  12/15/2023
  NYSE
  Common
  12/15/2023
  Option Granted - 05/03/2021
  Issuer
  N
  714
  12/15/2023
  Cash
  Common
  12/15/2023
  Option Granted - 02/17/2022
  Issuer
  N
  1402
  12/15/2023
  Cash
  N
  Jonathan Pratt
  34 Maple Street
  Milford
  MA
  01757
  Common
  11/15/2023
  8758
  2335547.04
  Jonathan Pratt
  34 Maple Street
  Milford
  MA
  01757
  Common
  12/08/2023
  2158
  632950.46
  12/15/2023
  /s/ Daniel Tucci, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jonathan Pratt