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<p align=center><b>&nbsp;</b></p>

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<p align=center><b>SECURITIES AND
EXCHANGE COMMISSION<br>
</b>Washington, D.C. 20549</p>

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<p align=center>&nbsp;</p>

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<p align=center><b>FORM 8-K</b></p>

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

<p align=center>CURRENT REPORT<br>
Pursuant to Section 13 or 15(d)<br>
of the Securities Exchange Act of 1934</p>

<p align=center>&nbsp;</p>

<p align=center>Date of Report (Date of earliest event reported):<br>
May 18, 2004</p>

<p align=center>&nbsp;</p>

<p align=center><b>MENTOR CORPORATION<br>
</b>(Exact name of registrant as specified in its
charter)</p>

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    <td width="33%" style="border-style: none; border-width: medium">
    <p align="center">Minnesota</td>
    <td width="33%" style="border-style: none; border-width: medium">
    <p align="center">07955</td>
    <td width="34%" style="border-style: none; border-width: medium">41-0950791</td>
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    <td width="33%" style="border-style: none; border-width: medium">(State or
    other jurisdiction of incorporation)</td>
    <td width="33%" style="border-style: none; border-width: medium">
    <p align="center">(Commission File No.)</td>
    <td width="34%" style="border-style: none; border-width: medium">(IRS
    Employer I.D. No.)</td>
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    <td width="33%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="33%" style="border-style: none; border-width: medium">&nbsp;</td>
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<p align=center>201 Mentor Drive<br>
Santa Barbara, California 93111<br>
(Address of principal executive offices)</p>



<p align=center>Registrant's telephone number, including area code:<br>
(805) 879-6000</p>





<p><b>ITEM 7.</b><b>&nbsp;
Exhibits.</b></p>



<p>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
following exhibit is being furnished herewith:</p>



<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Exhibit
No.</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Exhibit Description</u></p>



<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Press Release, dated May
18, 2004, issued by Mentor Corporation.</p>



<p><b>ITEM 12.</b><b>&nbsp;Results of Operations and
Financial Condition.</b></p>



<p>The purpose of this current report on Form 8-K is to
furnish, as required by Item 12 of Form 8-K, the press release in connection
with the fiscal 2004 fourth quarter results of operations issued by Mentor
Corporation on May 18, 2003.&nbsp; The release
is attached hereto as Exhibit 99.&nbsp; </p>



<p>The information contained in this Item 12 and the exhibit
hereto are being furnished and shall not be deemed &quot;filed&quot; for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be
deemed incorporated by reference in any filing with the Securities and Exchange
Commission under the Securities Exchange Act of 1934, as amended, or the
Securities Act of 1933, whether made before or after the date hereof and
irrespective of any general incorporation language in any filings, except as
shall be expressly set forth by specific reference in such filing.</p>



<p align=center>SIGNATURES</p>



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



<p>&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</p>





<p>Date:&nbsp; May 18, 2004&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; <u>/s/CHRISTOPHER
J. CONWAY<br>
</u>&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; Christopher
J. Conway, Chairman<br>
&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;
Chief Executive Officer</p>





<p>Date:&nbsp; May 18, 2004&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; <u>/s/ADEL
MICHAEL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
</u>&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;&nbsp;&nbsp;&nbsp; Chief
Financial Officer</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": "04816385"}, "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"}}
SECURITIES AND EXCHANGE COMMISSION
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, 2004
MENTOR CORPORATION
(Exact name of registrant as specified in its
charter)
Minnesota
07955
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
ITEM 7.
Exhibits.
(c)        The
following exhibit is being furnished herewith:
Exhibit
No.
Exhibit Description
99                     Press Release, dated May
18, 2004, issued by Mentor Corporation.
ITEM 12.
Results of Operations and
Financial Condition.
The purpose of this current report on Form 8-K is to
furnish, as required by Item 12 of Form 8-K, the press release in connection
with the fiscal 2004 fourth quarter results of operations issued by Mentor
Corporation on May 18, 2003.  The release
is attached hereto as Exhibit 99.
The information contained in this Item 12 and the exhibit
hereto are being furnished and shall not be deemed "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be
deemed incorporated by reference in any filing with the Securities and Exchange
Commission under the Securities Exchange Act of 1934, as amended, or the
Securities Act of 1933, whether made before or after the date hereof and
irrespective of any general incorporation language in any filings, except as
shall be expressly set forth by specific reference in such filing.
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, 2004
/s/CHRISTOPHER
J. CONWAY
Christopher
J. Conway, Chairman
Chief Executive Officer
Date:  May 18, 2004
/s/ADEL
MICHAEL
Chief
Financial Officer