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<title>Mentor Corporation - Preliminary Earnings Results and Guidance</title>



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



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



<p align=center style='text-align:center'><font face="Times New Roman" 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="Times New Roman" size="2">Date of Report
(Date of earliest event reported)<br>
</font><b><font face="Times New Roman">April 19, 2007</font></b></p>



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



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	<font face="Times New Roman" size="2"><b><u>Minnesota</u></b></font></p>
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  <p><font face="Times New Roman" 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'>
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	<font face="Times New Roman" size="2"><b><u>0-7955</u></b></font></p>
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  <p><font face="Times New Roman" 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'>
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	<font face="Times New Roman" size="2"><b><u>41-0950791</u></b></font></p>
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	<font face="Times New Roman" size="2">(State or
  other jurisdiction of
  incorporation)</font></p>
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	<font face="Times New Roman" size="2">(Commission
  File Number)</font></p>
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  <td width="32%" valign=top style='width:32.56%;padding:0in .7pt 0in .7pt'>
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	<font face="Times New Roman" size="2">(IRS Employer<br>
  Identification No.)</font></p>
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<p style='margin-top:0in' align="center"><font face="Times New Roman"><br>
</font>
<font face="Times New Roman" size="2"><b>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="Times New Roman" 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="Times New Roman" size="2"><b>Not Applicable<br>
</b>(Former name or
former address, if changed since last report)</font></p>



<p><font face="Times New Roman" 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="Times New Roman" 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="Times New Roman" size="2">
[&nbsp; ] 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="Times New Roman" 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="Times New Roman" size="2">[&nbsp; ] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</font></p>



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<p style="text-indent: -14.25pt; margin-left: 14.25pt">&nbsp;</p>

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<p><font face="Times New Roman" 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="Times New Roman" size="2">On April 19, 2007, Mentor Corporation issued a press release announcing its
preliminary financial results for the year ended March 31, 2007 and financial guidance for
the full fiscal year ended March 31, 2008.&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="Times New Roman" 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="Times New Roman" size="2"><b>Item
9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Statements and Exhibits</b></font></p>

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	<font face="Times New Roman" size="2"><u>Exhibit No.<br>
	</u>99.1</font></p>
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	<font face="Times New Roman" size="2"><u>Exhibit Title or Description<br>
	</u>Press Release of Mentor Corporation, dated April 19, 2007</font></p>
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<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>SIGNATURES</b></font></p>



<p style='text-align:justify;'><font face="Times New Roman" 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="Times New Roman" size="2">Mentor
  Corporation</font></b></td>
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  &nbsp;</td>
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  <p><font face="Times New Roman" size="2">Date:&nbsp; April 19, 2007</font></p>
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  <td width="17%" valign=top style='width:17.42%;padding:0in .7pt 0in .7pt'>
  <p align=right style='text-align:right'><font face="Times New Roman" 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="Times New Roman" size="2">/s/Loren L. McFarland</font></p>
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  <p><font face="Times New Roman" size="2">Loren L. McFarland<br>
	Chief Financial Officer</font></p>

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&nbsp;<p>&nbsp;</p>
<p>&nbsp;</p>

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Mentor Corporation - Preliminary Earnings Results and Guidance
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)
April 19, 2007
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)
[  ] 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 April 19, 2007, Mentor Corporation issued a press release announcing its
preliminary financial results for the year ended March 31, 2007 and financial guidance for
the full fiscal year ended March 31, 2008.  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.
99.1
Exhibit Title or Description
Press Release of Mentor Corporation, dated April 19, 2007
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:  April 19, 2007
By:
/s/Loren L. McFarland
Loren L. McFarland
Chief Financial Officer
2