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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>

<P align="center" style="font-size: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of earliest event reported): December 23, 2008</B>

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<P align="center" style="font-size: 24pt"><B>ROCHESTER MEDICAL CORPORATION<BR></B>
<FONT style="font-size: 10pt">(Exact name of registrant as specified in its charter)
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    <TD style="border-bottom: 1px solid #000000"><B>Minnesota</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>0-18933</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>41-1613227</B></TD>
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<TR valign="top">
    <TD>(State or other Jurisdiction of Incorporation)</TD>
    <TD>&nbsp;</TD>
    <TD>(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD>(IRS Employer Identification No.)</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>One Rochester Medical Drive, Stewartville, MN <BR></B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>55976</B></TD>
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<TR valign="top">
    <TD>(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD>(Zip Code)</TD>
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<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(507) 533-9600</B>


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    <TD nowrap style="border-bottom: 1px solid #000000"><B>Not Applicable<BR></B></TD>
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    <TD nowrap>(Former name or former address if changed since last report.)</TD>
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<P align="left" style="font-size: 10pt">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:

<P align="left" style="font-size: 10pt">
<FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P align="left" style="font-size: 10pt"><B>Item&nbsp;5.02. Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers;
Compensatory Arrangements of Certain Officers</B>.


<P align="left" style="font-size: 10pt; text-indent: 4%">(e)&nbsp;On December&nbsp;23, 2008, the Compensation Committee of the Board of Directors of Rochester Medical Corporation
(the &#147;Company&#148;), approved a cash bonus management incentive plan for the fiscal year ending September&nbsp;30, 2009 (the
&#147;Plan&#148;). The Company&#146;s executive management personnel will be entitled to earn bonus incentive compensation under the Plan
based upon the Company&#146;s financial performance in fiscal 2009, including the achievement of sales and gross margin
objectives. Such measures are deemed by the Board of Directors to be important measures of, among other things, the
Company&#146;s ability to generate value for shareholders. Minimum, target and maximum payout levels are set based upon the
extent to which the specified performance measures are attained. A copy of the Plan is filed as Exhibit&nbsp;10.1 to, and
incorporated by reference in, this report.


<P align="left" style="font-size: 10pt"><B>Item&nbsp;9.01. Financial Statements and Exhibits.</B>


<P align="left" style="font-size: 10pt">(d)&nbsp;&nbsp;Exhibits.

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    <TD align="right" valign="top">10.1</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Fiscal 2009 Management Incentive Plan</TD>
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<P align="center" style="font-size: 10pt; display: none">2
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<P align="center" style="font-size: 10pt"><B>SIGNATURE</B>



<P align="left" style="font-size: 10pt; text-indent: 4%">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 align="left" style="font-size: 10pt">Date: December&nbsp;24, 2008

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    <TD nowrap align="left" colspan="3"><B>ROCHESTER MEDICAL CORPORATION</B></TD>
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</DIV></TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ David A. Jonas</TD>
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&nbsp;</DIV></TD>
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    <TD nowrap colspan="2" align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
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&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">David A. Jonas</TD>
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&nbsp;</DIV></TD>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Financial Officer</TD>
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<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>


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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
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    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Fiscal 2009 Management Incentive Plan</TD>
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Filed by Bowne Pure Compliance
UNITED STATES
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): December 23, 2008
ROCHESTER MEDICAL CORPORATION
(Exact name of registrant as specified in its charter)
Minnesota
0-18933
41-1613227
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
One Rochester Medical Drive, Stewartville, MN
55976
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(507) 533-9600
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:
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 5.02. Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers;
Compensatory Arrangements of Certain Officers
.
(e) On December 23, 2008, the Compensation Committee of the Board of Directors of Rochester Medical Corporation
(the "Company"), approved a cash bonus management incentive plan for the fiscal year ending September 30, 2009 (the
"Plan"). The Company's executive management personnel will be entitled to earn bonus incentive compensation under the Plan
based upon the Company's financial performance in fiscal 2009, including the achievement of sales and gross margin
objectives. Such measures are deemed by the Board of Directors to be important measures of, among other things, the
Company's ability to generate value for shareholders. Minimum, target and maximum payout levels are set based upon the
extent to which the specified performance measures are attained. A copy of the Plan is filed as Exhibit 10.1 to, and
incorporated by reference in, this report.
Item 9.01. Financial Statements and Exhibits.
(d)  Exhibits.
10.1
Fiscal 2009 Management Incentive Plan
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.
Date: December 24, 2008
ROCHESTER MEDICAL CORPORATION
By:
/s/ David A. Jonas
David A. Jonas
Chief Financial Officer
EXHIBIT INDEX
Exhibit No.
Description
10.1
Fiscal 2009 Management Incentive Plan