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<font face="Arial" size="2"><b>&nbsp;</b></font></p>









<p class=MsoNormal align=center style='text-align:center'><font face="Arial"><b>SECURITIES AND EXCHANGE COMMISSION<br>
</b></font><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>

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<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>

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<font face="Arial" size="2">&nbsp;Date of Report (Date of
earliest event reported):<br>
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<b>May 18, 2005</b></font></p>

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<font face="Arial" size="2"><b>MENTOR CORPORATION<br>
</b>(Exact name of registrant
as specified in its charter)</font></p>

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	<font face="Arial" size="2">Minnesota</font></p>
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	<font face="Arial" size="2">0-7955</font></p>
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	<font face="Arial" size="2">41-0950791</font></p>
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	<font face="Arial" size="2">(State or other jurisdiction of
  incorporation)</font></p>
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	<font face="Arial" size="2">(Commission File No.)</font></p>
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	<font face="Arial" size="2">(IRS Employer I.D. No.)</font></p>
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<font face="Arial" size="2">&nbsp;201 Mentor Drive<br>
 Santa Barbara, California 93111<br>
(Address of principal executive offices)</font></p>

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<font face="Arial" size="2">&nbsp;Registrant's telephone number,
including area code:<br>
(805) 879-6000</font></p>

<p class=MsoNormal><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 class=MsoNormal><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 class=MsoNormal><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 class=MsoNormal><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 class=MsoNormal><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>

<p class=hdgleftbold><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 class=MsoNormal><font face="Arial" size="2">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.&nbsp; A copy of the press release
is furnished as Exhibit 99.1 to this report.</font></p>



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

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  <p class=tableheadingleft><font face="Arial" size="2"><u>Exhibit
  No.</u></font></p>
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  <p class=tableheadingleft><font face="Arial" size="2"><u>Exhibit
  Title or Description</u></font></p>
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  <p class=10sp1><font face="Arial" size="2">99.1&nbsp;</font></p>
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  <td width=511 valign=top style='width:383.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=10sp1><font face="Arial" size="2">Press Release
  of Mentor Corporation, dated May 18, 2005</font></p>
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<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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
MENTOR CORPORATION</font></p>
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		<td width="232"><font size="2" face="Arial">Date:&nbsp; May 18, 2005</font></td>
		<td><font size="2" face="Arial">/s/JOSHUA H. LEVINE</font></td>
	</tr>
	<tr>
		<td width="232">&nbsp;</td>
		<td><font size="2" face="Arial">Joshua H. Levine</font></td>
	</tr>
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		<td width="232">&nbsp;</td>
		<td><font size="2" face="Arial">Chief Executive Officer</font></td>
	</tr>
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		<td width="232">&nbsp;</td>
		<td>&nbsp;</td>
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		<td width="232"><font size="2" face="Arial">Date:&nbsp; May 18, 2005</font></td>
		<td><font size="2" face="Arial">/s/LOREN L. MCFARLAND</font></td>
	</tr>
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		<td width="232">&nbsp;</td>
		<td><font size="2" face="Arial">Loren L. McFarland</font></td>
	</tr>
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		<td width="232">&nbsp;</td>
		<td><font size="2" face="Arial">Chief Financial Officer</font></td>
	</tr>
	<tr>
		<td width="232">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
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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