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<title>Mentor Executes Definitive Agreement for Sale of Urology Business to Coloplast</title>



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<p style='border:none;padding:0in'><font face="Arial" size="2"><b>&nbsp;</b></font></p>

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

<p align=center style='text-align:center'><font face="Arial" size="2">Date of Report
(Date of earliest event reported)<br>
</font><font face="Arial">
<b>May 17, 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>
  </td>
  <td width="3%" valign=bottom style='width:3.74%;padding:0in .7pt 0in .7pt'>
  <p><font face="Arial" size="2"><b>&nbsp;</b></font></p>
  </td>
  <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>
  </td>
  <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>
  </td>
 </tr>
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  <td width="29%" valign=top style='width:29.44%;padding:0in .7pt 0in .7pt'>
  <p align=center style='text-align:center'><font face="Arial" size="2">(State or
  other jurisdiction of
  incorporation)</font></p>
  </td>
  <td width="3%" valign=bottom style='width:3.74%;padding:0in .7pt 0in .7pt'>

  </td>
  <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">(Commission
  File Number)</font></p>
  </td>
  <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>
  </td>
 </tr>
</table>

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<p align=center style='text-align:center'><font face="Arial" 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="Arial" size="2"><b>(805) 879-6000<br>
</b>(Registrant's
telephone number, including area code)</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; ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</font></p>



<p><font face="Arial" size="2">[&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; ]
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; ]
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><font face="Arial" size="2"><b>Item
1.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Entry into a Material Definitive Agreement.</b></font></p>



<p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:0in;text-indent:.5in'><font face="Arial" size="2">On May 17, 2006, Mentor Corporation
(&quot;Mentor&quot;) entered into a definitive Purchase Agreement (the &quot;Purchase
Agreement&quot;) with Coloplast A/S (&quot;Coloplast&quot;).&nbsp; The Purchase Agreement provides
that, subject to the terms and conditions in the Purchase Agreement, Coloplast
will purchase Mentor's surgical urology and clinical and consumer healthcare
business segments (collectively, the &quot;Urology Business&quot;) for total
consideration of $463,225,000 (the &quot;Transaction&quot;), of which $456,137,500 will
be in cash and the remainder of which consists of the value of certain foreign
tax credits that Mentor expects to realize arising from the transaction prior
to the close.&nbsp; </font> </p>

<p style='margin-top:6.0pt;text-indent:.5in'><font face="Arial" size="2">The Purchase Agreement contains
customary representations and warranties, covenants by Mentor regarding the
operation of its business between the date of signing of the Purchase Agreement
and the date of the closing of the Transaction, and indemnification provisions
whereby each party agrees to indemnify the other for breaches of representations
and warranties, breaches of covenants and other matters, with Mentor's
liability for breaches of representations and warranties generally limited to
15% of the purchase price.&nbsp; The Purchase Agreement also provides for the
establishment of an escrow fund of $10 million, to be withheld from the
purchase price, to secure Mentor's indemnification obligations with respect to
any breaches of its representations and warranties for a period of 18 months.&nbsp;
In addition, the Purchase Agreement provides that Mentor will not enter into or
engage in a business that competes with the Urology Business, on a worldwide
basis, for a period of seven years following the closing of the Transaction.&nbsp;
These restrictions on competition do not apply to (1) the development, manufacture
or sale of any oral pharmaceuticals or any product or treatments involving
dermal fillers or other bulking agents or toxins, including botulinum toxins or
(2) any businesses acquired and operated by Mentor or its affiliates for so
long as such businesses generate less than $5,000,000 in aggregate annual
revenues from any competing business.&nbsp; These restrictions on competition
terminate upon a change of control of Mentor.</font></p>

<p style='margin-top:6.0pt;text-indent:.5in'><font face="Arial" size="2">The Transaction is subject to
customary closing conditions, including those relating to accuracy of
representations and warranties, compliance with covenants, absence of a
material adverse change of the Urology Business, and the receipt of required
regulatory approvals.&nbsp; The Transaction is expected to close in June 2006.</font></p>

<p style='margin-top:6.0pt;text-indent:.5in'><font face="Arial" size="2">The joint press release issued by
Mentor and Coloplast announcing the signing of the Purchase Agreement is filed
as Exhibit 99.1 hereto.<b>&nbsp;</b></font></p>

<p style='text-indent:.5in'><font face="Arial" size="2">The statements in this report related to the closing of the
Transaction, including the expected closing date and the expected realization
of the value of foreign tax credits are forward-looking statements within the
meaning of the federal securities laws.&nbsp; These forward-looking statements speak
only as of the date hereof and are based upon the information available to us
at this time.&nbsp; Such information is subject to change, and we will not
necessarily inform you of such changes.&nbsp; These statements are not a guarantee
of future results and are subject to risks, uncertainties and assumptions that
are difficult to predict, including the risk that Mentor and Coloplast will not
complete the transaction, that required regulatory approvals will not be
obtained, that the consummation of the transaction is delayed or that Mentor is
unable to realize the value of the foreign tax credits.&nbsp; Mentor undertakes no
obligation to revise or update publicly any forward-looking statement for any
reason.</font></p>



<p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;
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<p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:0in'>&nbsp;</p>
<p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:0in'>&nbsp;</p>
<p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:0in'>&nbsp;</p>
<p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:0in'>&nbsp;</p>

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<p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:0in'><font face="Arial" size="2"><b>Item
9.01&nbsp;&nbsp;&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; (d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits.</font></p>



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  </td>
  <td width=430 valign=top style='width:322.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-bottom:12.0pt'><font face="Arial" size="2"><b><u>Exhibit Title or Description</u></b></font></p>
  </td>
 </tr>
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  <td width=104 valign=top style='width:78.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-bottom:12.0pt'><font face="Arial" size="2">99.1</font></p>
  </td>
  <td width=430 valign=top style='width:322.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-bottom:12.0pt'><font face="Arial" size="2">Joint Press Release Issued by Mentor Corporation
  and Coloplast A/S, dated May 17, 2006</font></p>
  </td>
 </tr>
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<p>&nbsp;</p>












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





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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; May
  23, 2006</font></p>
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  height:12.95pt'>
  <p align=right style='text-align:right'><font face="Arial" size="2">By:&nbsp;
	</font> </p>
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  solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;height:12.95pt'>
  <p><font face="Arial" size="2">/s/Loren
  L. McFarland</font></p>
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  <td width="48%" valign=bottom style='width:48.6%;padding:0in .7pt 0in .7pt;
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  <p><font face="Arial" size="2">Loren L.
  McFarland</font></p>
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  <td width="48%" valign=bottom style='width:48.6%;padding:0in .7pt 0in .7pt;
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  <p><font face="Arial" size="2">Chief
  Financial Officer</font></p>
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<p align=center style='text-align:center'><font face="Arial" size="2"><b>Exhibit Index</b></font></p>





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  <p style='margin-bottom:12.0pt'><font face="Arial" size="2">99.1</font></p>
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  <td width=479 valign=top style='width:359.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-bottom:12.0pt'><font face="Arial" size="2">Joint Press Release Issued by Mentor
  Corporation and Coloplast A/S, dated May 17, 2006</font></p>
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Mentor Executes Definitive Agreement for Sale of Urology Business to Coloplast
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)
May 17, 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)
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
1.01          Entry into a Material Definitive Agreement.
On May 17, 2006, Mentor Corporation
("Mentor") entered into a definitive Purchase Agreement (the "Purchase
Agreement") with Coloplast A/S ("Coloplast").  The Purchase Agreement provides
that, subject to the terms and conditions in the Purchase Agreement, Coloplast
will purchase Mentor's surgical urology and clinical and consumer healthcare
business segments (collectively, the "Urology Business") for total
consideration of $463,225,000 (the "Transaction"), of which $456,137,500 will
be in cash and the remainder of which consists of the value of certain foreign
tax credits that Mentor expects to realize arising from the transaction prior
to the close.
The Purchase Agreement contains
customary representations and warranties, covenants by Mentor regarding the
operation of its business between the date of signing of the Purchase Agreement
and the date of the closing of the Transaction, and indemnification provisions
whereby each party agrees to indemnify the other for breaches of representations
and warranties, breaches of covenants and other matters, with Mentor's
liability for breaches of representations and warranties generally limited to
15% of the purchase price.  The Purchase Agreement also provides for the
establishment of an escrow fund of $10 million, to be withheld from the
purchase price, to secure Mentor's indemnification obligations with respect to
any breaches of its representations and warranties for a period of 18 months. 
In addition, the Purchase Agreement provides that Mentor will not enter into or
engage in a business that competes with the Urology Business, on a worldwide
basis, for a period of seven years following the closing of the Transaction. 
These restrictions on competition do not apply to (1) the development, manufacture
or sale of any oral pharmaceuticals or any product or treatments involving
dermal fillers or other bulking agents or toxins, including botulinum toxins or
(2) any businesses acquired and operated by Mentor or its affiliates for so
long as such businesses generate less than $5,000,000 in aggregate annual
revenues from any competing business.  These restrictions on competition
terminate upon a change of control of Mentor.
The Transaction is subject to
customary closing conditions, including those relating to accuracy of
representations and warranties, compliance with covenants, absence of a
material adverse change of the Urology Business, and the receipt of required
regulatory approvals.  The Transaction is expected to close in June 2006.
The joint press release issued by
Mentor and Coloplast announcing the signing of the Purchase Agreement is filed
as Exhibit 99.1 hereto.
The statements in this report related to the closing of the
Transaction, including the expected closing date and the expected realization
of the value of foreign tax credits are forward-looking statements within the
meaning of the federal securities laws.  These forward-looking statements speak
only as of the date hereof and are based upon the information available to us
at this time.  Such information is subject to change, and we will not
necessarily inform you of such changes.  These statements are not a guarantee
of future results and are subject to risks, uncertainties and assumptions that
are difficult to predict, including the risk that Mentor and Coloplast will not
complete the transaction, that required regulatory approvals will not be
obtained, that the consummation of the transaction is delayed or that Mentor is
unable to realize the value of the foreign tax credits.  Mentor undertakes no
obligation to revise or update publicly any forward-looking statement for any
reason.
2
Item
9.01          Financial Statements and Exhibits.
(d)        Exhibits.
Exhibit No.
Exhibit Title or Description
99.1
Joint Press Release Issued by Mentor Corporation
  and Coloplast A/S, dated May 17, 2006
SIGNATURE
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
  23, 2006
By:
/s/Loren
  L. McFarland
Loren L.
  McFarland
Chief
  Financial Officer
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Exhibit Index
Exhibit No.
Exhibit Title or Description
99.1
Joint Press Release Issued by Mentor
  Corporation and Coloplast A/S, dated May 17, 2006
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