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<p align=center style='text-align:center;border:none;
padding:0in'><b><font face="Arial" size="2">&nbsp;<br></font><font face="Arial">SECURITIES AND
EXCHANGE COMMISSION<br></font></b><font face="Arial" size="2">Washington, D.C.
20549</font></p>

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<font face="Arial"><b>FORM
8-K</b></font></p>

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

<p align=center style='text-align:center'><font face="Arial" size="2">&nbsp;Date of Report (Date of
earliest event reported):<br>
<br>
</font><font face="Arial">
<b>October 18, 2005</b></font></p>

<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">Minnesota</font></p>
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  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2">0-7955</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2">41-0950791</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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  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2">(Commission File No.)</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2">(IRS Employer I.D. No.)</font></p>
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<p align=center style='text-align:center'><font face="Arial" size="2">&nbsp;201 Mentor Drive<br>
Santa Barbara, California 93111<br>
(Address of principal executive offices)</font></p>

<p align=center style='text-align:center'><font face="Arial" size="2">&nbsp;Registrant's telephone number,
including area code:<br>
(805) 879-6000</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 (see General Instruction A.2. below): </font> </p>

<p><font face="Arial" size="2">&nbsp;[&nbsp;&nbsp;&nbsp;&nbsp;]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>

<p><font face="Arial" size="2">&nbsp;[&nbsp;&nbsp;&nbsp;&nbsp;]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
</font> </p>

<p><font face="Arial" size="2">&nbsp;[&nbsp;&nbsp;&nbsp;&nbsp;]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b)) </font> </p>

<p><font face="Arial" size="2">&nbsp;[&nbsp;&nbsp;&nbsp;&nbsp;]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c)) <br>
&nbsp;</font></p>
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<p><font face="Arial" size="2"><b>Item
2.02&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Results of Operations and Financial Condition</b></font></p>

<p><font face="Arial" size="2">On October
18, 2005, Mentor Corporation issued a press release announcing its preliminary financial
results for the second quarter of 2006 ended September 30, 2005 and sales and
earnings guidance for the full year 2006.&nbsp; A copy of the press release is
furnished as Exhibit 99.1 to this Current Report on Form 8-K.</font></p>

<p><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;&nbsp;&nbsp; Other
Events</b></font></p>

<p><font face="Arial" size="2">Mentor Corporation
issued a press release on October 18, 2005 regarding its business strategy.&nbsp; The
full text of the press release is attached as Exhibit 99.2 to this Current
Report on Form 8-K.</font></p>

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

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  <p><font face="Arial" size="2"><u>Exhibit
  No.</u></font></p>
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  <p><font face="Arial" size="2"><u>Exhibit
  Title or Description</u></font></p>
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  <p style='margin-top:12.0pt;margin-right:0in;margin-bottom:12.0pt;
  margin-left:0in'><font face="Arial" size="2">99.1&nbsp;</font></p>
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  <p style='margin-top:12.0pt;margin-right:0in;margin-bottom:12.0pt;
  margin-left:0in'><font face="Arial" size="2">Press
  Release of Mentor Corporation, dated October 18, 2005</font></p>
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  margin-left:0in'><font face="Arial" size="2">99.2</font></p>
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  <p style='margin-top:12.0pt;margin-right:0in;margin-bottom:12.0pt;
  margin-left:0in'><font face="Arial" size="2">Press
  Release of Mentor Corporation, dated October 18, 2005</font></p>
  </td>
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<p align=center style='text-align:center'><font face="Arial" size="2"><b>&nbsp;</b>SIGNATURES</font></p>

<p><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>

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

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  <p><font face="Arial" size="2"><b>MENTOR CORPORATION</b></font></p>
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  <p><font face="Arial" size="2">Date:&nbsp; October 18,
  2005</font></p>
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  <p><font face="Arial" size="2"><u>/s/JOSHUA H. LEVINE</u></font></p>
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  height:12.95pt'>
  <p><font face="Arial" size="2">Joshua H. Levine</font></p>
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  <td width=320 valign=bottom style='width:240.0pt;padding:0in 5.4pt 0in 5.4pt;
  height:12.95pt'>
  <p><font face="Arial" size="2">Chief Executive Officer</font></p>
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  <p><font face="Arial" size="2">Date:&nbsp; October 18,
  2005</font></p>
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  <p><font face="Arial" size="2"><u>/s/LOREN L. MCFARLAND</u></font></p>
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  <p><font face="Arial" size="2">Loren L. McFarland</font></p>
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  <p><font face="Arial" size="2">Chief Financial Officer</font></p>
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{"company-data": {"conformed-name": "MENTOR CORP /MN/", "cik": "0000064892", "assigned-sic": "3842", "irs-number": "410950791", "state-of-incorporation": "MN", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-31744", "film-number": "051143155"}, "business-address": {"street1": "201 MENTOR DR", "city": "SANTA BARBARA", "state": "CA", "zip": "93111", "phone": "8058796000"}, "mail-address": {"street1": "201 MENTOR DR", "city": "SANTA BARBARA", "state": "CA", "zip": "93111"}}
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):
October 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 October
18, 2005, Mentor Corporation issued a press release announcing its preliminary financial
results for the second quarter of 2006 ended September 30, 2005 and sales and
earnings guidance for the full year 2006.  A copy of the press release is
furnished as Exhibit 99.1 to this Current Report on Form 8-K.
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
Mentor Corporation
issued a press release on October 18, 2005 regarding its business strategy.  The
full text of the press release is attached as Exhibit 99.2 to this Current
Report on Form 8-K.
Item
9.01          Financial Statements and Exhibits
Exhibit
  No.
Exhibit
  Title or Description
99.1
Press
  Release of Mentor Corporation, dated October 18, 2005
99.2
Press
  Release of Mentor Corporation, dated October 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:  October 18,
  2005
/s/JOSHUA H. LEVINE
Joshua H. Levine
Chief Executive Officer
Date:  October 18,
  2005
/s/LOREN L. MCFARLAND
Loren L. McFarland
Chief Financial Officer
2