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<title>Mentor Corporation - FY08 Q1 Earnings Results and Guidance</title>



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<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>&nbsp;</b></font></p>

<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>&nbsp;</b></font></p>









<p align=center style='text-align:center'><font face="Times New Roman" size="4"><b>UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
</b></font><b><font face="Times New Roman">Washington, DC 20549</font></b></p>

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<p align=center style='text-align:center'><font face="Times New Roman" size="4"><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><font face="Times New Roman" size="4">
<b>August 6, 2007</b></font></p>

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<p align=center style='text-align:center'><font face="Times New Roman" size="4"><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'>
  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2"><b><u>001-31744</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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  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2">(Commission File
  Number)</font></p>
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  <td width="2%" valign=bottom style='width:2.5%;padding:0in .7pt 0in .7pt'>

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  <td width="32%" valign=top style='width:32.56%;padding:0in .7pt 0in .7pt'>
  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2">(IRS Employer<br>
  Identification No.)</font></p>
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<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>201 Mentor Drive</b><br>
  <b>Santa Barbara, California&nbsp; 93111</b><br>
(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><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'>
<font face="Times New Roman" size="2">On August 6, 2007,
Mentor Corporation issued a press release announcing its financial results for
the fiscal first quarter ended June 30, 2007.&nbsp; A copy of the press release
is furnished as Exhibit 99.1 to this report.</font></p>

<p style='text-autospace:ideograph-numeric'>
<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 style='text-autospace:ideograph-numeric'>
<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.</u></font></p>
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	<font face="Times New Roman" size="2"><u>Exhibit Title or
  Description</u></font></p>
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	<font face="Times New Roman" size="2">99.1&nbsp;</font></p>
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  <p style='margin-top:4.5pt;margin-right:0in;margin-bottom:
  4.5pt;margin-left:0in;text-autospace:ideograph-numeric'>
	<font face="Times New Roman" size="2">Press Release of
  Mentor Corporation, dated August 6, 2007</font></p>
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<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>&nbsp;</b></font></p>

<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>SIGNATURES</b></font></p>

<p><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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  <p><font face="Times New Roman" size="2"><b>MENTOR CORPORATION</b></font></p>
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  &nbsp;</td>
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  &nbsp;</td>
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  &nbsp;</td>
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  <p><font face="Times New Roman" size="2">Date:&nbsp; August 6, 2007</font></p>
  </td>
  <td width="17%" valign=top style='width:17.4%;padding:0in .7pt 0in .7pt'>
  <p align=right style='margin-right:8.9pt;text-align:right'>
	<font face="Times New Roman" size="2">By:</font></p>
  </td>
  <td width="56%" valign=top style='width:56.9%;padding:0in .7pt 0in .7pt'>
  <p><font face="Times New Roman" size="2"><u>/s/ Joshua H. Levine&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>
	</font></p>
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  <td width="17%" valign=top style='width:17.4%;padding:0in .7pt 0in .7pt'>

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  <td width="56%" valign=top style='width:56.9%;padding:0in .7pt 0in .7pt'>
  <p><font face="Times New Roman" size="2">Joshua H. Levine<br>
  Chief Executive Officer</font></p>
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  </td>
  <td width="56%" valign=top style='width:56.9%;padding:0in .7pt 0in .7pt'>

  </td>
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  &nbsp;</td>
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  &nbsp;</td>
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  &nbsp;</td>
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  <p><font face="Times New Roman" size="2">Date:&nbsp; August 6, 2007</font></p>
  </td>
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  <p align=right style='margin-right:8.9pt;text-align:right'>
	<font face="Times New Roman" size="2">By:</font></p>
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  <td width="56%" valign=top style='width:56.9%;padding:0in .7pt 0in .7pt'>
  <p><font face="Times New Roman" size="2"><u>/s/ Loren L. McFarland&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u>
	</font></p>
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  </td>
  <td width="17%" valign=top style='width:17.4%;padding:0in .7pt 0in .7pt'>

  </td>
  <td width="56%" valign=top style='width:56.9%;padding:0in .7pt 0in .7pt'>
  <p><font face="Times New Roman" size="2">Loren L. McFarland<br>
  Chief Financial Officer</font></p>
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Mentor Corporation - FY08 Q1 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)
August 6, 2007
MENTOR CORPORATION
(Exact name of registrant as specified in its charter)
Minnesota
001-31744
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))
Item 2.02       
Results of Operations and Financial Condition
On August 6, 2007,
Mentor Corporation issued a press release announcing its financial results for
the fiscal first quarter ended June 30, 2007.  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 August 6, 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:  August 6, 2007
By:
/s/ Joshua H. Levine
Joshua H. Levine
Chief Executive Officer
Date:  August 6, 2007
By:
/s/ Loren L. McFarland
Loren L. McFarland
Chief Financial Officer