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<p style='line-height:normal' align="center"><b><font face="Arial">UNITED
STATES<br>
</font></b><font face="Arial"><b>SECURITIES AND EXCHANGE
COMMISSION<br>
</b></font><font face="Arial" size="2">Washington, DC 20549</font></p>



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<p align=center style='text-align:center'><font face="Arial"><b>FORM 8&#8209;K</b></font></p>



<p align=center style='text-align:center'><font face="Arial" size="2">CURRENT REPORT<br>
Pursuant to
Section 13 or 15(d) of<br>
the Securities
Exchange Act of 1934</font></p>



<p align=center style='text-align:center'><font face="Arial" size="2">Date of Report
(Date of earliest event reported)<br>
<br>
</font><font face="Arial"><b>February 6, 2006</b></font></p>



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<p align=center style='text-align:center'><font face="Arial"><b>MENTOR CORPORATION<br>
</b></font><font face="Arial" size="2">(Exact name of
registrant as specified in its charter)</font></p>



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  <p align=center style='text-align:center'><font face="Arial" size="2"><b><u>Minnesota</u></b></font></p>
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  <p><font face="Arial" size="2"><b>&nbsp;</b></font></p>
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  <td width="31%" valign=top style='width:31.78%;padding:0in .7pt 0in .7pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2"><b><u>0-7955</u></b></font></p>
  </td>
  <td width="2%" valign=bottom style='width:2.5%;padding:0in .7pt 0in .7pt'>
  <p><font face="Arial" size="2"><b>&nbsp;</b></font></p>
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  <td width="32%" valign=top style='width:32.54%;padding:0in .7pt 0in .7pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2"><b><u>41-0950791</u></b></font></p>
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  <p align=center style='text-align:center'><font face="Arial" size="2">(State or
  other jurisdiction of
  incorporation)</font></p>
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  <p align=center style='text-align:center'><font face="Arial" size="2">(Commission
  File Number)</font></p>
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  <td width="2%" valign=bottom style='width:2.5%;padding:0in .7pt 0in .7pt'>

  </td>
  <td width="32%" valign=top style='width:32.56%;padding:0in .7pt 0in .7pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2">(IRS Employer<br>
  Identification No.)</font></p>
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<p style='margin-top:0in' align="center"><font face="Arial" size="2"><b><br>
201 Mentor Drive<br>
Santa Barbara, California&nbsp; 93111<br>
</b>(Address of
principal executive offices, including zip code)</font></p>



<p align=center style='text-align:center'><font face="Arial" size="2"><b>(805) 879-6000<br>
</b>(Registrant's
telephone number, including area code)</font></p>



<p align=center style='text-align:center'><font face="Arial" size="2"><b>Not Applicable<br>
</b>(Former name or
former address, if changed since last report)</font></p>



<p><font face="Arial" size="2">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:</font></p>

<p style='margin-left:14.25pt;text-indent:-14.25pt'><font face="Arial" size="2">[&nbsp; ] Written communications pursuant to Rule 425
under the Securities Act (17 CFR 230.425)</font></p>

<p style='margin-left:14.25pt;text-indent:-14.25pt'><font face="Arial" size="2">[X] Soliciting material pursuant to Rule 14a-12
under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style='margin-left:14.25pt;text-indent:-14.25pt'><font face="Arial" size="2">[&nbsp; ] Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>

<p style='margin-left:14.25pt;text-indent:-14.25pt'><font face="Arial" size="2">[&nbsp; ] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>
<p style='margin-left:14.25pt;text-indent:-14.25pt'>&nbsp;</p>



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<p><font face="Arial" size="2"><b>Item
2.02&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Results of Operations and
Financial Condition</b></font></p>

<p style='text-autospace:ideograph-numeric ideograph-other'>
<font face="Arial" size="2">On February 6, 2006, Mentor Corporation issued a press release announcing its
financial results for the three months ended December 31, 2005.&nbsp; A copy of the press release is furnished as Exhibit
99.1 to this report.</font></p>

<p style='text-autospace:ideograph-numeric ideograph-other'>
<font face="Arial" size="2">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 &quot;filed&quot; for
purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the
&quot;Exchange Act&quot;), 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.</font></p>










<p><font face="Arial" size="2"><b>Item
8.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Events</b></font></p>
<p><font face="Arial" size="2">The Company will not be pursuing a strategic
relationship with Medicis Pharmaceutical Corporation at this time, but remains
committed to executing on its strategy to become a company focused exclusively
in aesthetic medicine.</font></p>










<p><font face="Arial" size="2"><b>Item
9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Statements and Exhibits</b></font></p>










<p><font face="Arial" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<u>Exhibit No.</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<u>Exhibit Title or Description<br>
<br>
</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Press Release of Mentor
  Corporation, dated February 6, 2006</font></p>

<p style='text-autospace:ideograph-numeric ideograph-other'>&nbsp;</p>

<p align=center style='text-align:center'><font face="Arial" size="2"><b>SIGNATURES</b></font></p>



<p style='text-align:justify;'><font face="Arial" size="2">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.</font></p>





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  <b><font face="Arial" size="2">Mentor
  Corporation</font></b></td>
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  &nbsp;</td>
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  &nbsp;</td>
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  <p><font face="Arial" size="2">Date:&nbsp; February 6, 2006</font></p>
  </td>
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  <p align=right style='text-align:right'><font face="Arial" size="2">By:</font></p>
  </td>
  <td width="39%" valign=top style='width:39.3%;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in .7pt 0in .7pt'>
  <p><font face="Arial" size="2">&nbsp;/s/ Joshua H. Levine</font></p>
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  <td width="56%" colspan=2 valign=top style='width:56.9%;padding:0in .7pt 0in .7pt'>
  <p><font face="Arial" size="2">Joshua H. Levine<br>
	Chief Executive Officer</font></p>

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<p style="margin-top: 12px; margin-bottom: 12px">&nbsp;</p>





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  <p><font face="Arial" size="2">Date:&nbsp; February 6,
   2006</font></p>
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  <p align=right style='text-align:right'><font face="Arial" size="2">By:</font></p>
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  <td width="39%" valign=top style='width:39.3%;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in .7pt 0in .7pt'>
  <p><font face="Arial" size="2">&nbsp;/s/ Loren L. McFarland</font></p>
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  <td width="56%" colspan=2 valign=top style='width:56.9%;padding:0in .7pt 0in .7pt'>
  <p><font face="Arial" size="2">Loren L. McFarland<br>
	Chief Financial Officer</font></p>

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Mentor Corporation
UNITED
STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, DC 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)
February 6, 2006
MENTOR CORPORATION
(Exact name of
registrant as specified in its charter)
Minnesota
0-7955
41-0950791
(State or
  other jurisdiction of
  incorporation)
(Commission
  File Number)
(IRS Employer
Identification No.)
201 Mentor Drive
Santa Barbara, California  93111
(Address of
principal executive offices, including zip code)
(805) 879-6000
(Registrant's
telephone number, including area code)
Not Applicable
(Former name or
former address, if changed since last report)
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:
[  ] Written communications pursuant to Rule 425
under the Securities Act (17 CFR 230.425)
[X] 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))
1
Item
2.02        Results of Operations and
Financial Condition
On February 6, 2006, Mentor Corporation issued a press release announcing its
financial results for the three months ended December 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
8.01        Other Events
The Company will not be pursuing a strategic
relationship with Medicis Pharmaceutical Corporation at this time, but remains
committed to executing on its strategy to become a company focused exclusively
in aesthetic medicine.
Item
9.01        Financial Statements and Exhibits
Exhibit No.
Exhibit Title or Description
99.1                          Press Release of Mentor
  Corporation, dated February 6, 2006
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:  February 6, 2006
By:
/s/ Joshua H. Levine
Joshua H. Levine
Chief Executive Officer
Date:  February 6,
   2006
By:
/s/ Loren L. McFarland
Loren L. McFarland
Chief Financial Officer
2