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<title>Mentor Corporation - Employee Stock Purchase Plan</title>



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<p align=center style='text-align:center;'><font face="Arial" size="2">As filed with the
Securities and Exchange Commission on [________, 2005]<b>&nbsp;</b></font></p>
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<font face="Arial" size="2">Registration No.___________</font></p>

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<p align=center style='text-align:center;'><b><font face="Arial">UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION</font><font face="Arial" size="2"><br>
</font>
</b><font face="Arial" size="2">Washington, D.C. 20549<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; </u>
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<p align=center style='margin-bottom:6.0pt;text-align:center;
'><font face="Arial"><b>FORM S-8</b></font></p>

<p align=center style='text-align:center;'><font face="Arial" size="2">REGISTRATION
STATEMENT<br>
UNDER<br>
THE SECURITIES ACT OF 1933<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; </u>
</font></p>

<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)<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; </u>
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  <p align=center style='text-align:center;'><font face="Arial" size="2">Minnesota</font></p>
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	<font face="Arial" size="2">(State or Other
  Jurisdiction of<br>
  Incorporation or Organization)</font></p>
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	<font face="Arial" size="2">(I.R.S. Employer<br>
  Identification No.)</font></p>
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<p align=center style='text-align:center;'><font face="Arial" size="2">201 Mentor Drive<br>
Santa Barbara, California 93111<br>
(Address, Including Zip Code, of Principal Executive Offices) <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; </u>
</font> </p>

<p align=center style='text-align:center;'><font face="Arial"><b>Mentor Corporation<br>
Employee Stock Purchase Plan<br>
</b>
</font><font face="Arial" size="2">(Full
Title of the Plan)<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; </u>
</font></p>



<p align=center style='text-align:center;'><font face="Arial" size="2">Joshua H. Levine<br>
President and Chief Executive Officer<br>
Mentor Corporation<br>
201 Mentor Drive<br>
Santa Barbara, California 93111<br>
(805) 879-6000<br>
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)</font></p>



<p align=center style='margin-bottom:6.0pt;text-align:center;
'><font face="Arial" size="2">COPY TO:</font></p>

<p align=center style='text-align:center;'><font face="Arial" size="2">Wayne S. Jacobsen,
Esq.<br>
O'Melveny &amp; Myers LLP<br>
610 Newport Center Drive, Suite 1700<br>
Newport Beach, California 92660<br>
(949) 760-9600<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; </u>
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<p align=center style='text-align:center;'><font face="Arial" size="2"><b>CALCULATION OF
REGISTRATION FEE</b></font></p>



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		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;margin-left:0in'><font face="Arial" size="2"><br>Title Of<br>Securities<br>To Be<br>Registered</font></p>
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		<td width=132 valign=top style='width:99.0pt;border-top:solid windowtext 1.0pt;
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		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;margin-left:0in'><font face="Arial" size="2"><br><br>Amount<br>To Be<br>Registered</font></p>
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		<td width=114 valign=top style='width:85.5pt;border-top:solid windowtext 1.0pt;
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  padding:0in 5.4pt 0in 5.4pt'>
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;margin-left:0in'><font face="Arial" size="2">Proposed<br>Maximum<br>Offering<br>Price<br>Per Unit</font></p>
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		<td width=144 valign=top style='width:1.5in;border-top:solid windowtext 1.0pt;
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  padding:0in 5.4pt 0in 5.4pt'>
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;margin-left:0in'><font face="Arial" size="2">Proposed<br>Maximum<br>Aggregate<br>Offering<br>Price</font></p>
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		<td width=114 valign=top style='width:85.5pt;border-top:solid windowtext 1.0pt;
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		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;margin-left:0in'><font face="Arial" size="2"><br><br>Amount Of<br>Registration<br>Fee</font></p>
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		<p style='margin-top:6.0pt;margin-right:19.45pt;margin-bottom:
  6.0pt;margin-left:0in;'><font face="Arial" size="2">Common Stock, par value $0.10 per share</font></p>
		</td>
		<td width=132 valign=top style='width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
		<p style='margin-top:6.0pt;margin-right:19.45pt;margin-bottom:
  6.0pt;margin-left:0in;'><font face="Arial" size="2">400,000<sup>(1)<br></sup>shares</font></p>
		</td>
		<td width=114 valign=top style='width:85.5pt;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
		<p style='margin-top:6.0pt;margin-right:19.45pt;margin-bottom:
  6.0pt;margin-left:0in;'><font face="Arial" size="2">$48.95<sup>(2)</sup></font></p>
		</td>
		<td width=144 valign=top style='width:1.5in;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
		<p style='margin-top:6.0pt;margin-right:19.45pt;margin-bottom:
  6.0pt;margin-left:0in;'><font face="Arial" size="2">$19,580,000<sup>(2)</sup></font></p>
		</td>
		<td width=114 valign=top style='width:85.5pt;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
		<p style='margin-top:6.0pt;margin-right:19.45pt;margin-bottom:
  6.0pt;margin-left:0in;'><font face="Arial" size="2">$2,305<sup>(2)</sup></font></p>
		</td>
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  6.0pt;margin-left:17.3pt;text-indent:-17.3pt'><font face="Arial" size="2">
		<sup>(1)</sup>&nbsp;&nbsp; This Registration
  Statement covers, in addition to the number of shares of Mentor Corporation,
  a Minnesota corporation (the &quot;Company&quot; or the &quot;Registrant&quot;), common stock,
  par value $0.10 per share (the &quot;Common Stock&quot;), stated above, options and
  other rights to purchase or acquire the shares of Common Stock covered by this
  Registration Statement and, pursuant to Rule 416(c) under the Securities Act
  of 1933, as amended (the &quot;Securities Act&quot;), an additional indeterminate
  number of shares, options and rights that may be offered or issued pursuant
  to the Mentor Corporation Employee Stock Purchase Plan (the &quot;ESPP&quot;) as a
  result of one or more adjustments under the ESPP to prevent dilution
  resulting from one or more stock splits, stock dividends or similar
  transactions.&nbsp; </font></p></td>
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		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;margin-left:17.3pt;text-indent:-17.3pt'><font face="Arial" size="2">
		<sup>(2)</sup>&nbsp;&nbsp; Pursuant to
  Securities Act Rule 457(h), the maximum offering price, per share and in the
  aggregate, and the registration fee were calculated based upon the average of
  the high and low prices of the Common Stock on October 17, 2005, as quoted on
  the New York Stock Exchange.</font></p>
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;margin-left:17.1pt;text-indent:-17.1pt'><font face="Arial" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Exhibit
  Index for this Registration Statement is at page 8.</font></p></td>
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<p align=center style='text-align:center'><font face="Arial" size="2"><b>PART I</b></font></p>



<p align=center style='text-align:center;'><font face="Arial" size="2">INFORMATION REQUIRED
IN THE<br>
SECTION 10(a) PROSPECTUS</font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">The document(s) containing the information specified in Part I of Form
S-8 will be sent or given to participants as specified by Securities Act
Rule&nbsp;428(b)(1).</font></p>

<p align=center style='margin-bottom:12.0pt;text-align:center;
'><font face="Arial" size="2"><b>&nbsp;</b></font></p>
<p align=center style='margin-bottom:12.0pt;text-align:center;
'><font face="Arial" size="2"><b>PART II</b></font></p>

<p align=center style='text-align:center;'><font face="Arial" size="2">INFORMATION REQUIRED
IN THE<br>
REGISTRATION STATEMENT</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:69.6pt;text-indent:-69.6pt;'><font face="Arial" size="2"><b>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Incorporation
of Certain Documents by Reference</b></font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">The following documents of the Company filed with the Securities and
Exchange Commission (the &quot;Commission&quot;) are incorporated herein by reference:
</font> </p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:1.0in;text-indent:-.5in;'><font face="Arial" size="2">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company's Annual
Report on Form 10-K for its fiscal year ended March 31, 2005, filed with the
Commission on June 14, 2005, as subsequently amended on July 29, 2005
(Commission File No. 001-31744);</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:1.0in;text-indent:-.5in;'><font face="Arial" size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company's Quarterly
Report on Form 10-Q for its fiscal quarter ended June 30, 2005, filed with the
Commission on August 9, 2005 (Commission File No. 001-31744);</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:1.0in;text-indent:-.5in;'><font face="Arial" size="2">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company's Current Reports
on Form 8-K, filed with the Commission on October 18, 2005, October 11, 2005, September 20, 2005,
August 2, 2005, June 2, 2005, May 18, 2005 and May 3, 2005 (Commission File No.&nbsp;001-31744);
and</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:1.0in;text-indent:-.5in;'><font face="Arial" size="2">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The description of the
Company's Common Stock contained in its Registration Statement on Form 8-A
filed with the Commission on July 22, 2003 (Commission File No. 001-31744), and
any other amendment or report filed for the purpose of updating such
description.</font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">All documents subsequently filed by the Company pursuant to Sections
13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended
(the &quot;Exchange Act&quot;), prior to the filing of a post-effective amendment which
indicates that all securities offered hereby have been sold or which
deregisters all securities then remaining unsold shall be deemed to be
incorporated by reference into this Registration Statement and to be a part
hereof from the date of filing of such documents.&nbsp; Any statement contained
herein or in a document, all or a portion of which is incorporated or deemed to
be incorporated by reference herein, shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement.&nbsp; Any such statement so modified or superseded shall
not be deemed, except as so modified or amended, to constitute a part of this Registration
Statement.</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:69.85pt;text-indent:-69.85pt;page-break-after:avoid'>
<font face="Arial" size="2"><b>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description
of Securities</b></font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">Not applicable.</font></p>

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<font face="Arial" size="2"><b>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interests
of Named Experts and Counsel</b></font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">The validity of the
issuance of Common Stock registered hereby is passed on for the Company by A.
Christopher Fawzy. Mr. Fawzy is the General Counsel of the Company and is
compensated by the Company as an employee. Mr. Fawzy owns 0 shares of Common
Stock and Company stock options to acquire up to 39,750 shares of Common Stock.
In addition, Mr. Fawzy owns 20,000 restricted shares of Company common stock.
Mr. Fawzy is eligible to participate in the ESPP.</font></p>

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<font face="Arial" size="2"><b>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indemnification
of Directors and Officers</b></font></p>

<p><font face="Arial" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section&nbsp;302A.521,
subd.&nbsp;2, of the Minnesota Statutes requires the Company to indemnify a
person made or threatened to be made a party to a proceeding by reason of the
former or present official capacity of the person with respect to the Company,
against judgments, penalties, fines, including, without limitation, excise
taxes assessed against the person with respect to an employee benefit plan,
settlements, and reasonable expenses, including attorneys' fees and
disbursements, incurred by the person in connection with the proceeding with
respect to the same acts or omissions if such person (1) has not been
indemnified by another organization or employee benefit plan for the same
judgments, penalties or fines; (2) acted in good faith; (3) received no
improper personal benefit, and statutory procedure has been followed in the
case of any conflict of interest by a director; (4) in the case of a criminal
proceeding, had no reasonable cause to believe the conduct was unlawful; and
(5) in the case of acts or omissions occurring in the person's performance in
the official capacity of director or, for a person not a director, in the
official capacity of officer, board committee member or employee, reasonably
believed that the conduct was in the best interests of the Company, or, in the
case of performance by a director, officer or employee of the Company involving
service as a director, officer, partner, trustee, employee or agent of another
organization or employee benefit plan, reasonably believed that the conduct was
not opposed to the best interests of the Company. In addition,
Section&nbsp;302A.521, subd.&nbsp;3, requires payment by the Company, upon
written request, of reasonable expenses in advance of final disposition of the
proceeding in certain instances. A decision as to required indemnification is
made by a disinterested majority of the Board of Directors present at a meeting
at which a disinterested quorum is present, or by a designated committee of the
Board, by special legal counsel, by the shareholders, or by a court.</font></p>

<p><font face="Arial" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section&nbsp;4.01
of the Amended and Restated Bylaws of the Company provides that the Company
shall indemnify such persons, for such expenses and liabilities, in such
manner, under such circumstances and to such extent, as required or permitted
by Minnesota Statutes, Section&nbsp;302A.521, as amended from time to time, or
as required or permitted by provisions of law; provided, however, that such Company
shall not make advances to any person other than a director of the Company or
of another corporation at least 80% of the Common Stock of all classes of which
are owned directly or indirectly by the Company (a &quot;Subsidiary&quot;) or
an officer of the Company or of a Subsidiary who is elected by the directors of
the Company or Subsidiary; and provided, further, that the Company shall not
indemnify any person, other than a director of the Company or of a Subsidiary,
or an officer of the Company or of a Subsidiary, who is elected by the
directors, in respect of any judgment, penalty, fine, excise tax, settlement,
expense or other matter for which such person shall have been finally
determined to be liable by reason of his or her negligence, recklessness or
willful misconduct.</font></p>

<p><font face="Arial" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; As permitted by
the Minnesota Statutes, Article&nbsp;IX of the Company's Composite Restated Articles
of Incorporation provides that a director of the Company shall not be
personally liable for monetary damages for breach of fiduciary duty as a
director, except for liability (i) for any breach of the director's duty of
loyalty to the Company or its stockholders, (ii) for acts or omissions not in
good faith or that involve intentional misconduct or a knowing violation of
law, (iii) under Sections&nbsp;302A.559 or 80A.23 of the Minnesota Statutes,
(iv) for any transaction from which the director derived any improper personal
benefit, or (v) for any act or omission occurring prior to the effective date
of Article&nbsp;IX.</font></p>

<p><font face="Arial" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company has
purchased directors' and officers' liability insurance. </font> </p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:
0in'><font face="Arial" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insofar as
indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers or persons controlling the Company pursuant to
the foregoing provisions, the Company has been informed that, in the opinion of
the Commission, such indemnification is against public policy as expressed in
the Securities Act and is therefore unenforceable. </font> </p>




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<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
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<font face="Arial" size="2"><b>Item 7. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exemption
from Registration Claimed</b></font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">Not applicable.</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:69.85pt;text-indent:-69.85pt;page-break-after:avoid'>
<font face="Arial" size="2"><b>Item 8. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</b></font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">See the attached Exhibit Index at page
8, which is incorporated herein
by reference.</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:69.85pt;text-indent:-69.85pt;page-break-after:avoid'>
<font face="Arial" size="2"><b>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings</b></font></p>

<p style='margin-bottom:12.0pt;text-indent:.5in;page-break-after:avoid'>
<font face="Arial" size="2">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:
</font> </p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:34.8pt;text-indent:-34.8pt;'><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; (1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:1.45in;text-indent:-1.45in;'><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; (i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To
include any prospectus required by Section 10(a)(3) of the Securities Act;</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:1.45in;text-indent:-1.45in;'><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; (ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To
reflect in the prospectus any facts or events arising after the effective date
of this Registration Statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in this Registration Statement; and</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:1.45in;text-indent:-1.45in;'><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; (iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To
include any material information with respect to the plan of distribution not
previously disclosed in this Registration Statement or any material change to
such information in this Registration Statement; <i>provided, however,</i> that paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the Commission by the Registrant pursuant to Section
13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration
Statement.</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:34.8pt;text-indent:-34.8pt;'><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; (2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That,
for the purpose of determining any liability under the Securities Act, each
such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial <i>bona fide</i>
offering thereof.</font></p>

<p style='margin-top:0in;margin-right:0in;margin-bottom:12.0pt;
margin-left:34.8pt;text-indent:-34.8pt;'><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; (3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To
remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the
offering.</font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned Registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act, each filing of
the Registrant's annual report pursuant to Section 13(a) or 15(d) of the
Exchange Act (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is
incorporated by reference in this Registration Statement shall be deemed to be
a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial <i>bona
fide</i> offering thereof.</font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, executive officers and
controlling persons of the Registrant pursuant to the provisions described in
Item 6 above, or otherwise, the Registrant has been advised that in the opinion
of the Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.&nbsp; In the event that a claim
for indemnification against such liabilities (other than the payment by the Registrant
of expenses incurred or paid by a director, officer or controlling person of
the Registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the
securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court
of appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue. </font> </p>

<div>

<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 align=center>
 <tr>
  <td valign=top align=left style='padding-top:0in;padding-right:0in;
  padding-bottom:0in;padding-left:0in'>
  <p><font face="Arial" size="2">5</font></p>
  </td>
 </tr>
</table>

</div>

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<p align=center style='text-align:center;text-indent:0in'>
<font face="Arial" size="2"><b>SIGNATURES</b></font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S&#8209;8 and has duly caused this Form S-8 Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Santa Barbara, State of California, on October 20, 2005.</font></p>

<p style='margin-top:6.0pt;margin-right:-2.15pt;
margin-bottom:0in;margin-left:3.0in;margin-bottom:.0001pt;text-align:justify;
line-height:normal'><font face="Arial" size="2">MENTOR
CORPORATION</font></p>

<p style='margin-top:24.0pt;margin-right:-2.15pt;
margin-bottom:0in;margin-left:3.0in;margin-bottom:.0001pt;text-align:justify;
line-height:normal'><font face="Arial" size="2">By: <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;&nbsp;
<br>
</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Joshua H. Levine<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
President and Chief Executive
Officer</font></p>








<div>

<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 align=center>
 <tr>
  <td valign=top align=left style='padding-top:0in;padding-right:0in;
  padding-bottom:0in;padding-left:0in'>
  <p><font face="Arial" size="2">6</font></p>
  </td>
 </tr>
</table>

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<p align=center style='margin-bottom:12.0pt;text-align:center;
'><font face="Arial" size="2"><b>POWER OF ATTORNEY</b></font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">Each person whose signature appears below constitutes and appoints
Joshua H. Levine and Loren L. McFarland, and each of them, acting individually
and without the other, as his or her true and lawful attorneys-in-fact and
agents, with full power of substitution and resubstitution, for him or her and
in his or her name, place, and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments, exhibits thereto and
other documents in connection therewith) to this Registration Statement, and to
file the same, with all exhibits thereto, and other documents in connection
therewith, with the Commission, granting unto said attorneys-in-fact and agents,
and each of them, full power and authority to do and perform each and every act
and thing requisite and necessary to be done in and about the premises, as
fully to all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents, or either
of them individually, or their or his substitute or substitutes, may lawfully
do or cause to be done by virtue hereof.</font></p>

<p style="text-indent: 0.5in"><font face="Arial" size="2">Pursuant to the requirements of the Securities Act, this Registration Statement
has been signed below by the following persons in the capacities and on the
dates indicated.</font></p>

<div align=center>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>

  <tr style='page-break-inside:avoid'>
   <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt'>
   <p align=center style='text-align:center; margin-left:0in; margin-right:0in; margin-top:3pt; margin-bottom:9.0pt'>
	<font face="Arial" size="2"><u>Signature</u></font></p>
   </td>
   <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt'>
   <p align=center style='text-align:center; margin-left:0in; margin-right:0in; margin-top:3pt; margin-bottom:9.0pt'>
	<font face="Arial" size="2"><u>Title</u></font></p>
   </td>
   <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt'>
   <p align=center style='text-align:center; margin-left:0in; margin-right:0in; margin-top:3pt; margin-bottom:9.0pt'>
	<font face="Arial" size="2"><u>Date</u></font></p>
   </td>
  </tr>

 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Joshua H.
	Levine&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>Joshua H. Levine</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director, President
	and Chief<br>
  Executive Officer<br>
  (Principal Executive Officer)</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 20, 2005</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Loren L.
	McFarland&nbsp;&nbsp;&nbsp; <br>
  </u>Loren L. McFarland</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Vice President, Chief
	Financial Officer and Treasurer (Principal Financial and Accounting Officer)
	</font> </p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 20, 2005</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Joseph E.
	Whitters&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>Joseph E. Whitters</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Chairman of the Board</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 13, 2005</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><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; <br>
  </u>Michael L. Emmons</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">

  <p style="margin-top: 9pt; margin-bottom: 9pt">

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><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; <br>
  </u>Walter W. Faster</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">

  <p style="margin-top: 9pt; margin-bottom: 9pt">

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Eugene G.
	Glover&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>Eugene G. Glover</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director </font> </p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 13, 2005</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Michael
	Nakonechny&nbsp; <br>
  </u>Michael Nakonechny</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 18, 2005</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Ronald J. Rossi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>Ronald J. Rossi</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 13, 2005</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Jeffrey W.
	Ubben&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>Jeffrey W. Ubben</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 13, 2005</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=211 valign=top style='width:2.2in;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2"><u>/s/Richard W.
	Young&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>Dr. Richard W. Young</font></p>
  </td>
  <td width=219 valign=top style='width:164.1pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p style='margin:9pt 0in; '><font face="Arial" size="2">Director</font></p>
  </td>
  <td width=166 valign=top style='width:124.65pt;padding:0in 6.0pt 0in 6.0pt' height="64">
  <p align=center style='margin:9pt 0in; text-align:center'>
	<font face="Arial" size="2">October 13, 2005</font></p>
  </td>
 </tr>
</table>

</div>

<div>

<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 align=center>
 <tr>
  <td valign=top align=left style='padding-top:0in;padding-right:0in;
  padding-bottom:0in;padding-left:0in'>
  <p><font face="Arial" size="2">7</font></p>
  </td>
 </tr>
</table>

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<p align=center style='margin-bottom:24.0pt;text-align:center'>
&nbsp;</p>
<p align=center style='margin-bottom:24.0pt;text-align:center'>
<font face="Arial" size="2"><b>EXHIBIT INDEX</b></font></p>

<div align="center">

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
 style='width:670px;border-collapse:collapse'>
 <tr>
  <td width=62 valign=top style='width:46.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">Exhibit<br>
  <u>Number</u></font></p>
  </td>
  <td width=41 valign=top style='width:31.0pt;padding:0in 5.4pt 0in 5.4pt'>

  <p style="margin-top: 22px; margin-bottom: 22px">

  </td>
  <td valign=top style='width:526px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin:22px 0in; '><font face="Arial" size="2"><u><br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Description
  of Exhibit</u></font></p>
  </td>
 </tr>
 <tr>
  <td width=62 valign=top style='width:46.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">4.</font></p>
  </td>
  <td width=41 valign=top style='width:31.0pt;padding:0in 5.4pt 0in 5.4pt'>

  <p style="margin-top: 22px; margin-bottom: 22px">

  </td>
  <td valign=top style='width:526px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">Mentor Corporation Employee Stock Purchase
  Plan.&nbsp; (Filed as Appendix B to the Company's Proxy Statement filed with the
  Commission pursuant to Section 14(a) of the Exchange Act on August 9, 2005
  (Commission File No. 001-31744) and incorporated herein by this reference.)</font></p>
  </td>
 </tr>
 <tr>
  <td width=62 valign=top style='width:46.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">5.</font></p>
  </td>
  <td width=41 valign=top style='width:31.0pt;padding:0in 5.4pt 0in 5.4pt'>

  <p style="margin-top: 22px; margin-bottom: 22px">

  </td>
  <td valign=top style='width:526px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">Opinion of Company Counsel (opinion re
  legality).</font></p>
  </td>
 </tr>
 <tr>
  <td width=62 valign=top style='width:46.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">23.1</font></p>
  </td>
  <td width=41 valign=top style='width:31.0pt;padding:0in 5.4pt 0in 5.4pt'>

  <p style="margin-top: 22px; margin-bottom: 22px">

  </td>
  <td valign=top style='width:526px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">Consent of Ernst &amp; Young LLP, independent registered public accounting firm.</font></p>
  </td>
 </tr>
 <tr>
  <td width=62 valign=top style='width:46.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">23.3</font></p>
  </td>
  <td width=41 valign=top style='width:31.0pt;padding:0in 5.4pt 0in 5.4pt'>

  <p style="margin-top: 22px; margin-bottom: 22px">

  </td>
  <td valign=top style='width:526px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">Consent of Counsel (included in Exhibit
  5).</font></p>
  </td>
 </tr>
 <tr>
  <td width=62 valign=top style='width:46.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">24.</font></p>
  </td>
  <td width=41 valign=top style='width:31.0pt;padding:0in 5.4pt 0in 5.4pt'>

  <p style="margin-top: 22px; margin-bottom: 22px">

  </td>
  <td valign=top style='width:526px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin:22px 0in; '><font face="Arial" size="2">Power of Attorney (included in this
  Registration Statement under &quot;Signatures&quot;).</font></p>
  </td>
 </tr>
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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": "S-8", "act": "33", "file-number": "333-129160", "film-number": "051147848"}, "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"}}
Mentor Corporation - Employee Stock Purchase Plan
As filed with the
Securities and Exchange Commission on [________, 2005]
Registration No.___________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Mentor Corporation
(Exact
Name of Registrant as Specified in Its Charter)
Minnesota
41-0950791
(State or Other
  Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification No.)
201 Mentor Drive
Santa Barbara, California 93111
(Address, Including Zip Code, of Principal Executive Offices)
Mentor Corporation
Employee Stock Purchase Plan
(Full
Title of the Plan)
Joshua H. Levine
President and Chief Executive Officer
Mentor Corporation
201 Mentor Drive
Santa Barbara, California 93111
(805) 879-6000
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)
COPY TO:
Wayne S. Jacobsen,
Esq.
O'Melveny & Myers LLP
610 Newport Center Drive, Suite 1700
Newport Beach, California 92660
(949) 760-9600
CALCULATION OF
REGISTRATION FEE
Title Of
Securities
To Be
Registered
Amount
To Be
Registered
Proposed
Maximum
Offering
Price
Per Unit
Proposed
Maximum
Aggregate
Offering
Price
Amount Of
Registration
Fee
Common Stock, par value $0.10 per share
400,000
(1)
shares
$48.95
(2)
$19,580,000
(2)
$2,305
(2)
(1)
This Registration
  Statement covers, in addition to the number of shares of Mentor Corporation,
  a Minnesota corporation (the "Company" or the "Registrant"), common stock,
  par value $0.10 per share (the "Common Stock"), stated above, options and
  other rights to purchase or acquire the shares of Common Stock covered by this
  Registration Statement and, pursuant to Rule 416(c) under the Securities Act
  of 1933, as amended (the "Securities Act"), an additional indeterminate
  number of shares, options and rights that may be offered or issued pursuant
  to the Mentor Corporation Employee Stock Purchase Plan (the "ESPP") as a
  result of one or more adjustments under the ESPP to prevent dilution
  resulting from one or more stock splits, stock dividends or similar
  transactions.
(2)
Pursuant to
  Securities Act Rule 457(h), the maximum offering price, per share and in the
  aggregate, and the registration fee were calculated based upon the average of
  the high and low prices of the Common Stock on October 17, 2005, as quoted on
  the New York Stock Exchange.
The Exhibit
  Index for this Registration Statement is at page 8.
2
PART I
INFORMATION REQUIRED
IN THE
SECTION 10(a) PROSPECTUS
The document(s) containing the information specified in Part I of Form
S-8 will be sent or given to participants as specified by Securities Act
Rule 428(b)(1).
PART II
INFORMATION REQUIRED
IN THE
REGISTRATION STATEMENT
Item 3.             Incorporation
of Certain Documents by Reference
The following documents of the Company filed with the Securities and
Exchange Commission (the "Commission") are incorporated herein by reference:
(a)        The Company's Annual
Report on Form 10-K for its fiscal year ended March 31, 2005, filed with the
Commission on June 14, 2005, as subsequently amended on July 29, 2005
(Commission File No. 001-31744);
(b)        The Company's Quarterly
Report on Form 10-Q for its fiscal quarter ended June 30, 2005, filed with the
Commission on August 9, 2005 (Commission File No. 001-31744);
(c)        The Company's Current Reports
on Form 8-K, filed with the Commission on October 18, 2005, October 11, 2005, September 20, 2005,
August 2, 2005, June 2, 2005, May 18, 2005 and May 3, 2005 (Commission File No. 001-31744);
and
(d)        The description of the
Company's Common Stock contained in its Registration Statement on Form 8-A
filed with the Commission on July 22, 2003 (Commission File No. 001-31744), and
any other amendment or report filed for the purpose of updating such
description.
All documents subsequently filed by the Company pursuant to Sections
13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended
(the "Exchange Act"), prior to the filing of a post-effective amendment which
indicates that all securities offered hereby have been sold or which
deregisters all securities then remaining unsold shall be deemed to be
incorporated by reference into this Registration Statement and to be a part
hereof from the date of filing of such documents.  Any statement contained
herein or in a document, all or a portion of which is incorporated or deemed to
be incorporated by reference herein, shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement.  Any such statement so modified or superseded shall
not be deemed, except as so modified or amended, to constitute a part of this Registration
Statement.
Item 4.             Description
of Securities
Not applicable.
Item 5.             Interests
of Named Experts and Counsel
The validity of the
issuance of Common Stock registered hereby is passed on for the Company by A.
Christopher Fawzy. Mr. Fawzy is the General Counsel of the Company and is
compensated by the Company as an employee. Mr. Fawzy owns 0 shares of Common
Stock and Company stock options to acquire up to 39,750 shares of Common Stock.
In addition, Mr. Fawzy owns 20,000 restricted shares of Company common stock.
Mr. Fawzy is eligible to participate in the ESPP.
3
Item 6.             Indemnification
of Directors and Officers
Section 302A.521,
subd. 2, of the Minnesota Statutes requires the Company to indemnify a
person made or threatened to be made a party to a proceeding by reason of the
former or present official capacity of the person with respect to the Company,
against judgments, penalties, fines, including, without limitation, excise
taxes assessed against the person with respect to an employee benefit plan,
settlements, and reasonable expenses, including attorneys' fees and
disbursements, incurred by the person in connection with the proceeding with
respect to the same acts or omissions if such person (1) has not been
indemnified by another organization or employee benefit plan for the same
judgments, penalties or fines; (2) acted in good faith; (3) received no
improper personal benefit, and statutory procedure has been followed in the
case of any conflict of interest by a director; (4) in the case of a criminal
proceeding, had no reasonable cause to believe the conduct was unlawful; and
(5) in the case of acts or omissions occurring in the person's performance in
the official capacity of director or, for a person not a director, in the
official capacity of officer, board committee member or employee, reasonably
believed that the conduct was in the best interests of the Company, or, in the
case of performance by a director, officer or employee of the Company involving
service as a director, officer, partner, trustee, employee or agent of another
organization or employee benefit plan, reasonably believed that the conduct was
not opposed to the best interests of the Company. In addition,
Section 302A.521, subd. 3, requires payment by the Company, upon
written request, of reasonable expenses in advance of final disposition of the
proceeding in certain instances. A decision as to required indemnification is
made by a disinterested majority of the Board of Directors present at a meeting
at which a disinterested quorum is present, or by a designated committee of the
Board, by special legal counsel, by the shareholders, or by a court.
Section 4.01
of the Amended and Restated Bylaws of the Company provides that the Company
shall indemnify such persons, for such expenses and liabilities, in such
manner, under such circumstances and to such extent, as required or permitted
by Minnesota Statutes, Section 302A.521, as amended from time to time, or
as required or permitted by provisions of law; provided, however, that such Company
shall not make advances to any person other than a director of the Company or
of another corporation at least 80% of the Common Stock of all classes of which
are owned directly or indirectly by the Company (a "Subsidiary") or
an officer of the Company or of a Subsidiary who is elected by the directors of
the Company or Subsidiary; and provided, further, that the Company shall not
indemnify any person, other than a director of the Company or of a Subsidiary,
or an officer of the Company or of a Subsidiary, who is elected by the
directors, in respect of any judgment, penalty, fine, excise tax, settlement,
expense or other matter for which such person shall have been finally
determined to be liable by reason of his or her negligence, recklessness or
willful misconduct.
As permitted by
the Minnesota Statutes, Article IX of the Company's Composite Restated Articles
of Incorporation provides that a director of the Company shall not be
personally liable for monetary damages for breach of fiduciary duty as a
director, except for liability (i) for any breach of the director's duty of
loyalty to the Company or its stockholders, (ii) for acts or omissions not in
good faith or that involve intentional misconduct or a knowing violation of
law, (iii) under Sections 302A.559 or 80A.23 of the Minnesota Statutes,
(iv) for any transaction from which the director derived any improper personal
benefit, or (v) for any act or omission occurring prior to the effective date
of Article IX.
The Company has
purchased directors' and officers' liability insurance.
Insofar as
indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers or persons controlling the Company pursuant to
the foregoing provisions, the Company has been informed that, in the opinion of
the Commission, such indemnification is against public policy as expressed in
the Securities Act and is therefore unenforceable.
4
Item 7.             Exemption
from Registration Claimed
Not applicable.
Item 8.             Exhibits
See the attached Exhibit Index at page
8, which is incorporated herein
by reference.
Item 9.             Undertakings
(a)       The undersigned Registrant hereby undertakes:
(1)        To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i)         To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)        To
reflect in the prospectus any facts or events arising after the effective date
of this Registration Statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in this Registration Statement; and
(iii)        To
include any material information with respect to the plan of distribution not
previously disclosed in this Registration Statement or any material change to
such information in this Registration Statement;
provided, however,
that paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the Commission by the Registrant pursuant to Section
13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration
Statement.
(2)        That,
for the purpose of determining any liability under the Securities Act, each
such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3)        To
remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the
offering.
(b)        The undersigned Registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act, each filing of
the Registrant's annual report pursuant to Section 13(a) or 15(d) of the
Exchange Act (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is
incorporated by reference in this Registration Statement shall be deemed to be
a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona
fide
offering thereof.
(h)        Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, executive officers and
controlling persons of the Registrant pursuant to the provisions described in
Item 6 above, or otherwise, the Registrant has been advised that in the opinion
of the Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.  In the event that a claim
for indemnification against such liabilities (other than the payment by the Registrant
of expenses incurred or paid by a director, officer or controlling person of
the Registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the
securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court
of appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S‑8 and has duly caused this Form S-8 Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Santa Barbara, State of California, on October 20, 2005.
MENTOR
CORPORATION
By:
/s/Joshua
H. Levine
Joshua H. Levine
President and Chief Executive
Officer
6
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints
Joshua H. Levine and Loren L. McFarland, and each of them, acting individually
and without the other, as his or her true and lawful attorneys-in-fact and
agents, with full power of substitution and resubstitution, for him or her and
in his or her name, place, and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments, exhibits thereto and
other documents in connection therewith) to this Registration Statement, and to
file the same, with all exhibits thereto, and other documents in connection
therewith, with the Commission, granting unto said attorneys-in-fact and agents,
and each of them, full power and authority to do and perform each and every act
and thing requisite and necessary to be done in and about the premises, as
fully to all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents, or either
of them individually, or their or his substitute or substitutes, may lawfully
do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement
has been signed below by the following persons in the capacities and on the
dates indicated.
Signature
Title
Date
/s/Joshua H.
	Levine
Joshua H. Levine
Director, President
	and Chief
Executive Officer
(Principal Executive Officer)
October 20, 2005
/s/Loren L.
	McFarland
Loren L. McFarland
Vice President, Chief
	Financial Officer and Treasurer (Principal Financial and Accounting Officer)
October 20, 2005
/s/Joseph E.
	Whitters
Joseph E. Whitters
Chairman of the Board
October 13, 2005
Michael L. Emmons
Director
Walter W. Faster
Director
/s/Eugene G.
	Glover
Eugene G. Glover
Director
October 13, 2005
/s/Michael
	Nakonechny
Michael Nakonechny
Director
October 18, 2005
/s/Ronald J. Rossi
Ronald J. Rossi
Director
October 13, 2005
/s/Jeffrey W.
	Ubben
Jeffrey W. Ubben
Director
October 13, 2005
/s/Richard W.
	Young
Dr. Richard W. Young
Director
October 13, 2005
7
EXHIBIT INDEX
Exhibit
Number
Description
  of Exhibit
4.
Mentor Corporation Employee Stock Purchase
  Plan.  (Filed as Appendix B to the Company's Proxy Statement filed with the
  Commission pursuant to Section 14(a) of the Exchange Act on August 9, 2005
  (Commission File No. 001-31744) and incorporated herein by this reference.)
5.
Opinion of Company Counsel (opinion re
  legality).
23.1
Consent of Ernst & Young LLP, independent registered public accounting firm.
23.3
Consent of Counsel (included in Exhibit
  5).
24.
Power of Attorney (included in this
  Registration Statement under "Signatures").
8