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<title>Mentor Corporation - Form S-8</title>


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<font face="Times New Roman" size="2"><b>&nbsp;As filed with the Securities and Exchange Commission
on October 30, 2008</b></font></p>

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border:none;padding:0in'><font face="Times New Roman" size="2"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Registration No. 333-</b></font></p>

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<p align=center style='text-align:center;line-height:93%'><b>
<font face="Times New Roman">UNITED STATES SECURITIES AND EXCHANGE
COMMISSION</font><font face="Times New Roman" size="2"><br>
</font><font face="Times New Roman">Washington, D.C. 20549<br>
</font><font face="Times New Roman" size="2">______________________</font></b></p>
<p align=center style='text-align:center;line-height:93%'><b>
<font face="Times New Roman" size="4">FORM S-8<br>
</font><font face="Times New Roman" size="2">REGISTRATION STATEMENT<br>
UNDER<br>
THE SECURITIES ACT OF 1933<br>
______________________</font></b></p>

<p align=center style='text-align:center;line-height:91%'>
<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>MINNESOTA</b></font></p>
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	<font face="Times New Roman" size="2"><b>&nbsp;</b></font></p>
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  <p align=center style='text-align:center;line-height:93%'>
	<font face="Times New Roman" size="2"><b>41-0950791</b></font></p>
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	<font face="Times New Roman" size="2">(State or other jurisdiction of</font></p>
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	<font face="Times New Roman" size="2">(I.R.S. Employer</font></p>
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	<font face="Times New Roman" size="2">Incorporation or organization)</font></p>
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  <p align=center style='text-align:center;line-height:93%'>
	<font face="Times New Roman" size="2">Identification No.)</font></p>
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 </tr>
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<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>&nbsp;</b>201 Mentor Drive<br>
Santa Barbara, California 93111<br>
(805) 879-6000<br>
(Address of principal executive
offices, including zip code and telephone number)</font></p>

<p align=center style='text-align:center;line-height:104%'>
<font face="Times New Roman" size="4"><b>Mentor Corporation<br>
</b></font><font face="Times New Roman" size="2">Amended and Restated 2005 Long-Term
Incentive Plan<br>
&nbsp;(Full title of the Plans)<br>
<b>_______________________________</b></font></p>



<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>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>
</b>(Name, address, and telephone number,
including area code, of agent for service)</font></p>
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  &nbsp;</td>
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  <font face="Times New Roman" size="2"><i>Copies to:</i></font></td>
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  &nbsp;</td>
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  <td width=236 valign=top style='width:176.65pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">Joseph A. Newcomb</font></td>
  <td width=112 valign=top style='width:84.15pt;padding:0in 4.5pt 0in 4.5pt' align="center">

  &nbsp;</td>
  <td width=268 valign=top style='width:200.9pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">Scott M. Stanton</font></td>
 </tr>
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  <td width=236 valign=top style='width:176.65pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">Vice President &amp; General Counsel</font></td>
  <td width=112 valign=top style='width:84.15pt;padding:0in 4.5pt 0in 4.5pt' align="center">

  &nbsp;</td>
  <td width=268 valign=top style='width:200.9pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">J. Nathan Jensen</font></td>
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  <td width=236 valign=top style='width:176.65pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">Mentor Corporation</font></td>
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  &nbsp;</td>
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  <font face="Times New Roman" size="2">Morrison &amp; Foerster LLP</font></td>
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  <font face="Times New Roman" size="2">201 Mentor Drive</font></td>
  <td width=112 valign=top style='width:84.15pt;padding:0in 4.5pt 0in 4.5pt' align="center">

  &nbsp;</td>
  <td width=268 valign=top style='width:200.9pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">12531 Highy Bluff Drive, Suite 100</font></td>
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  <font face="Times New Roman" size="2">Santa Barbara, California&nbsp; 93111</font></td>
  <td width=112 valign=top style='width:84.15pt;padding:0in 4.5pt 0in 4.5pt' align="center">

  &nbsp;</td>
  <td width=268 valign=top style='width:200.9pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">San Diego, California 92130</font></td>
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  <font face="Times New Roman" size="2">(805) 879-6000</font></td>
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  &nbsp;</td>
  <td width=268 valign=top style='width:200.9pt;padding:0in 4.5pt 0in 4.5pt' align="center">
  <font face="Times New Roman" size="2">(858) 720-5100</font></td>
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<p style='margin-bottom:6.0pt'><font face="Times New Roman" size="2">Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer or a smaller reporting company.&nbsp; See
the definitions of &quot;large accelerated filer,&quot; &quot;accelerated filer&quot; and &quot;smaller
reporting company&quot; in Rule 12b-2 of the Exchange Act.</font></p>

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  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2">Large accelerated filer&nbsp;&nbsp;</font><font face="Wingdings" size="2">x</font></p>
  </td>
  <td width=276 valign=top style='width:207.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2">Accelerated filer&nbsp;&nbsp;</font><font size="2" face="Wingdings">o</font></p>
  </td>
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  <td width=338 valign=top style='width:253.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2">Non-accelerated filer&nbsp;&nbsp;</font><font size="2" face="Wingdings">o</font><font face="Times New Roman" size="2"><br>
  (Do not check if a smaller reporting company)</font></p>
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  <td width=276 valign=top style='width:207.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2">Smaller reporting company&nbsp;&nbsp;</font><font size="2" face="Wingdings">o</font></p>
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<p><font face="Times New Roman" size="2"><b>&nbsp;&nbsp;</b></font></p>



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<p align=center style='margin-top:6.0pt;margin-right:0in;
margin-bottom:6.0pt;margin-left:0in;text-align:center'>
<font face="Times New Roman" size="2"><b>CALCULATION OF REGISTRATION FEE</b></font></p>

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  <td width=182 valign=bottom style='width:1.9in;border-top:double windowtext 2.25pt;
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  padding:0in 4.65pt 0in 4.65pt'>
  <p align=center style='margin-bottom:0;text-align:center;
  line-height:94%'><font face="Times New Roman" size="2"><b><br>
  Title of Securities to be Registered</b></font></p>
  </td>
  <td width=106 valign=bottom style='width:1.1in;border-top:double windowtext 2.25pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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  <p align=center style='text-align:center;line-height:93%'>
	<font face="Times New Roman" size="2"><b><br>
  Amount to<br>
	be registered <sup>(1)</sup></b></font></p>
  </td>
  <td width=115 valign=bottom style='width:1.2in;border-top:double windowtext 2.25pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 4.65pt 0in 4.65pt'>
  <p align=center style='text-align:center;line-height:93%'>
	<font face="Times New Roman" size="2"><b>Proposed maximum<br>
  offering price<br>
  per share <sup>(3)</sup></b></font></p>
  </td>
  <td width=134 valign=bottom style='width:1.4in;border-top:double windowtext 2.25pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 4.65pt 0in 4.65pt'>
  <p align=center style='text-align:center;line-height:93%'>
	<font face="Times New Roman" size="2"><b><br>
  Proposed maximum<br>
  aggregate offering<br>
  price </b></font></p>
  </td>
  <td width=86 valign=bottom style='width:.9in;border-top:double windowtext 2.25pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
  padding:0in 4.65pt 0in 4.65pt'>
  <p align=center style='text-align:center;line-height:93%'>
	<font face="Times New Roman" size="2"><b><br>
  Amount of<br>
  registration<br>
  fee</b></font></p>
  </td>
 </tr>
 <tr style='height:17.7pt'>
  <td width=182 valign=top style='width:1.9in;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 4.65pt 0in 4.65pt;height:17.7pt'>
  <p style='margin-top:2.0pt;margin-right:0in;margin-bottom:
  2.0pt;margin-left:0in;line-height:94%'><font face="Times New Roman" size="2">Common Stock, $.10<b> </b>par value
	</font> </p>
  </td>
  <td width=106 valign=top style='width:1.1in;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 4.65pt 0in 4.65pt;height:17.7pt'>
  <p align=center style='margin-top:2.0pt;margin-right:0in;
  margin-bottom:2.0pt;margin-left:0in;text-align:center;line-height:94%'>
	<font face="Times New Roman" size="2">2,500,000 (2)</font></p>
  </td>
  <td width=115 valign=top style='width:1.2in;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 4.65pt 0in 4.65pt;height:17.7pt'>
  <p align=center style='margin-top:2.0pt;margin-right:0in;
  margin-bottom:2.0pt;margin-left:0in;text-align:center;text-indent:4.5pt;
  line-height:94%'><font face="Times New Roman" size="2">$15.09</font></p>
  </td>
  <td width=134 valign=top style='width:1.4in;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 4.65pt 0in 4.65pt;height:17.7pt'>
  <p align=center style='margin-top:2.0pt;margin-right:0in;
  margin-bottom:2.0pt;margin-left:0in;text-align:center;line-height:94%'>
	<font face="Times New Roman" size="2">$37,725,000</font></p>
  </td>
  <td width=86 valign=top style='width:.9in;border:none;border-bottom:solid windowtext 1.0pt;
  padding:0in 4.65pt 0in 4.65pt;height:17.7pt'>
  <p align=center style='margin-top:2.0pt;margin-right:0in;
  margin-bottom:2.0pt;margin-left:14.5pt;text-align:center;text-indent:-.15in;
  line-height:94%'><font face="Times New Roman" size="2">$1,483</font></p>
  </td>
 </tr>
</table>

</div>

<p style='margin-top:4.0pt;margin-right:0in;margin-bottom:0in;
margin-left:.25in;margin-bottom:.0001pt;text-indent:-.25in'>
<font face="Times New Roman" size="2">(1)&nbsp;&nbsp; Pursuant
to Rule 416(a) under the Securities Act of 1933, as amended (the &quot;Securities
Act&quot;), this Registration Statement shall also cover any additional securities
that may be offered or issued in connection with any stock dividend, stock
split, recapitalization or other similar transaction.&nbsp; </font> </p>

<p style='margin-top:4.0pt;margin-right:0in;margin-bottom:0in;
margin-left:15.85pt;margin-bottom:.0001pt;text-indent:-15.85pt'>
<font face="Times New Roman" size="2">(2)&nbsp; Represents additional shares of Common Stock
authorized to be issued under the Registrant's Amended and Restated 2005
Long-Term Incentive Plan (the &quot;2005 Plan&quot;).&nbsp; Shares available for issuance
under the 2005 Plan were previously registered on (i) a registration statement
on Form S-8 filed with the Securities and Exchange Commission (the
&quot;Commission&quot;) on November 14, 2001 (Registration No. 333-73306), as amended by
Post-Effective Amendment No. 1 to such registration statement filed with the
Commission on October 20, 2005, and (ii) a registration statement on Form S-8
filed with the Commission on March 28, 2007 (Registration No. 333-141620).&nbsp;&nbsp;&nbsp;
</font> </p>

<p style='margin-top:4.0pt;margin-right:0in;margin-bottom:0in;
margin-left:15.85pt;margin-bottom:.0001pt;text-indent:-15.85pt'>
<font face="Times New Roman" size="2">&nbsp;(3) Estimated solely for the purpose of calculating
the registration fee.&nbsp; Pursuant to Rule 457(c) and Rule 457(h) under the
Securities Act, the proposed maximum offering price per share and the proposed
maximum aggregate offering price have been determined on the basis of the average
of the high and low sale prices of the Registrant's Common Stock reported on
the New York Stock Exchange on October 24, 2008.</font></p>



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<p align=right style='text-align:right;line-height:93%;
border:none;padding:0in'><font face="Times New Roman" size="2"><b>&nbsp;</b></font></p>

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  <p>&nbsp;</p>
	<p>&nbsp;</p>
	<p>&nbsp;</p>
	<p>&nbsp;</p>
	<p>&nbsp;</p>
	<p><font face="Times New Roman" size="2">2</font></p>
  </td>
 </tr>
</table>

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<p align="center"><b><font face="Times New Roman" size="2">PART I<br>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></b></p>

<p align="left"><b><font face="Times New Roman" size="2">Item 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Plan
Information.</font></b></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">Not required to be filed
with this Registration Statement.</font></p>

<p><b><font face="Times New Roman" size="2">Item 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Registrant
Information and Employee Plan Annual Information.</font></b></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">Not required to be filed
with this Registration Statement.</font></p>

<p align="center"><b><font face="Times New Roman" size="2">PART II<br>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p><b><font face="Times New Roman" size="2">Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Incorporation
of Documents by Reference.</font></b></p>

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

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
Registrant's Annual Report on Form&nbsp;10&#8209;K for the fiscal year ended March
31, 2008, which includes audited financial statements for the Registrant's
fiscal year ended March 31, 2008.</font></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other
reports filed by the Registrant pursuant to Section&nbsp;13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the &quot;<u>Exchange Act</u>&quot;), since
the end of the fiscal year covered by the audited financial statements referred
to in (a) above.</font></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
description of the Registrant's Common Stock contained in the Registrant's Registration
Statement on Form&nbsp;8-A (File No. 001-31744), filed July 22, 2003 including
any amendment or report filed for the purpose of updating such description.</font></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">All documents filed by the
Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange
Act after the date of this Registration Statement, and prior to the filing of a
post-effective amendment which indicates that all securities offered hereby
have been sold or which de-registers all securities then remaining unsold,
shall be deemed to be incorporated by reference in this Registration Statement
and to be a part hereof from the date of filing of such documents.&nbsp; Any
statement contained in a document 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 statement so modified or
superseded shall not be deemed, except as so modified or superseded, to
constitute a part of this Registration Statement.</font></p>

<p><b><font face="Times New Roman" size="2">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description
of Securities.</font></b></p>

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

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

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

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










<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">
Section&nbsp;302A.521, subd.&nbsp;2, of the Minnesota Statutes requires the Registrant 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 Registrant, 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 </font> </p>

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<p><font face="Times New Roman" size="2">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 Registrant, or, in
the case of performance by a director, officer or employee of the Registrant
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 Registrant. In addition,
Section&nbsp;302A.521, subd.&nbsp;3, requires payment by the Registrant, 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 style="text-indent: 0.5in"><font face="Times New Roman" size="2">Section&nbsp;4.01 of the
Amended and Restated Bylaws of the Registrant provides that the Registrant
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
Registrant or of another corporation at least 80% of the Common Stock of all
classes of which are owned directly or indirectly by the Registrant (a
&quot;Subsidiary&quot;) or an officer of the Registrant or of a Subsidiary who
is elected by the directors of the Registrant or Subsidiary; and provided,
further, that the Registrant shall not indemnify any person, other than a
director of the Registrant or of a Subsidiary, or an officer of the Registrant
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 style="text-indent: 0.5in"><font face="Times New Roman" size="2">As permitted by the Minnesota Statutes,
Article&nbsp;IX of the Registrant's Composite Restated Articles of
Incorporation provides that a director of the Registrant 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 Registrant or its shareholders, (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 style="text-indent: 0.5in"><font face="Times New Roman" size="2">The Registrant has entered into customary
indemnification agreements with its directors and officers, and the Registrant
has purchased directors' and officers' liability insurance.&nbsp; </font> </p>

<p><b><font face="Times New Roman" size="2">Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exemption From Registration Claimed.</font></b></p>

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

<p><b><font face="Times New Roman" size="2">Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits.</font></b></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Opinion of
Morrison &amp; Foerster LLP</font></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">10.2*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mentor
Corporation Amended and Restated 2005 Long-Term Incentive Plan (filed as
Exhibit 10.2 to the <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; Registrant's Current Report on Form
8-K filed with the Commission on October 1, 2008)</font></p>

<p style='page-break-after:avoid; text-indent:0.5in'>
<font face="Times New Roman" size="2">23.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of
Independent Registered Public Accounting Firm</font></p>

<p style='page-break-after:avoid; text-indent:0.5in'>
<font face="Times New Roman" size="2">23.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of Morrison &amp; Foerster LLP (contained in
Exhibit 5.1)</font></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">24.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Power of
Attorney (see Signature Page)</font></p>

<p align=left style='text-align:left;
text-indent:0.5in'><font face="Times New Roman" size="2">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indicates
management contract or compensatory plan or arrangement.</font></p>
<p align=left style='text-align:left;
'>&nbsp;</p>

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  <p><font size="2">4</font></p>
  </td>
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<p><b><font face="Times New Roman" size="2">Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings.</font></b></p>

<p style="text-indent: 0.5in"><font face="Times New Roman" size="2">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
undersigned registrant hereby undertakes:</font></p>

<p style='text-align:justify; text-indent:1in'>
<font face="Times New Roman" size="2">(1)&nbsp;&nbsp;&nbsp;&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='text-align:justify; text-indent:1.5in'>
<font face="Times New Roman" size="2">(i)&nbsp; To include any prospectus required by Section
10(a)(3) of the Securities Act of 1933;</font></p>

<p style='text-align:justify; text-indent:1.5in'>
<font face="Times New Roman" size="2">(ii)&nbsp; To reflect in the prospectus any facts or events
arising after the effective date of the 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 the
registration statement.&nbsp; Notwithstanding the foregoing, any increase or decrease
in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the
low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than 20 percent
change in the maximum aggregate offering price set forth in the &quot;Calculation of
Registration Fee&quot; table in the effective registration statement.</font></p>

<p style='text-align:justify; text-indent:1.5in'>
<font face="Times New Roman" size="2">(iii) To include any material information with respect
to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement.</font></p>

<p style='text-align:justify; text-indent:1in'>
<font face="Times New Roman" size="2"><i>Provided, however,</i> that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
registration statement is on Form S-8, and the information required to be
included in a post-effective amendment by those paragraphs is contained in
reports filed with or furnished to the Commission by the registrant pursuant to
Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the registration statement.</font></p>

<p style='text-align:justify; text-indent:1in'>
<font face="Times New Roman" size="2">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That, for the purpose of determining any liability under
the Securities Act of 1933, 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='text-align:justify; text-indent:1in'>
<font face="Times New Roman" size="2">(3)&nbsp;&nbsp;&nbsp;&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="Times New Roman" size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
undersigned registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act of 1933, each filing of the registrant's
annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act
of 1934 (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934)
that is incorporated by reference in the 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 align=left style='text-align:left; text-indent:0.5in'>
<font face="Times New Roman" size="2">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insofar as indemnification for liabilities arising under
the Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the registrant pursuant to the foregoing provisions, or
otherwise, the registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as
expressed in the 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 the 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 Act and
will be governed by the final adjudication of such issue.</font></p>

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 <tr>
  <td valign=top align=left style='padding-top:0in;padding-right:0in;
  padding-bottom:0in;padding-left:0in'>
  <p><font face="Times New Roman" size="2">5</font></p>
  </td>
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</table>

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

<p align=left style='text-align:left'><font face="Times New Roman" size="2">Pursuant to the
requirements of the Securities Act of 1933, the registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing
on Form&nbsp;S-8 and has duly caused this 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 30, 2008.&nbsp; </font> </p>

<p align=left style='margin-top:0in;margin-right:0in;
margin-bottom:0in;margin-left:3.0in;margin-bottom:.0001pt;text-align:left;
text-indent:0in'><font face="Times New Roman" size="2"><b>MENTOR CORPORATION</b></font></p>





<p align=left style='margin-bottom:0in;margin-bottom:.0001pt;
text-align:left'><font face="Times New Roman" 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Joshua
H. Levine<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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; President
and Chief Executive Officer </font></p>



<p align=center style='text-align:center;text-indent:0in'>
<font face="Times New Roman" size="2"><b>POWER OF ATTORNEY</b></font></p>

<p align=left style='text-align:left; text-indent:0.5in'>
<font face="Times New Roman" size="2">KNOW ALL PERSONS BY
THESE PRESENTS, that each person whose signature appears below constitutes and
appoints, jointly and severally, Joshua H. Levine and Joseph A. Newcomb as his
attorneys-in-fact, each with the power of substitution, for him in any and all
capacities, to sign any amendments to this Registration Statement on Form S-8
(including post-effective amendments), and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the SEC, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his
substitute or substitutes, may do or cause to be done by virtue hereof.</font></p>

<p align=left style='text-align:left'><font face="Times New Roman" size="2">Pursuant to the
requirements of the Securities Act, this Registration Statement has been signed
by the following persons in the capacities indicated on October 30, 2008.</font></p>

<div align=center>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:626px;border-collapse:collapse'>
 <tr>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2"><b><u>Signature</u></b></font></p>
  </td>
  <td valign=bottom style='width:328px;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2"><b><u>Title</u></b></font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <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;&nbsp;&nbsp;&nbsp;&nbsp;
	<br>
	</u>Joshua
  H. Levine</font></p>
  </td>
  <td style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-right:-7.9pt;text-align:center'>
	<font face="Times New Roman" size="2">President, Chief Executive Officer and Director<br>
	&nbsp;(Principal Executive Officer)</font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <p><font face="Times New Roman" size="2"><u>/s/Michael O'Neill&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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
  O'Neill</font></p>
  </td>
  <td style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Vice President, Chief Financial Officer and
  Treasurer<br>
  (Principal Financial and Accounting Officer)</font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <p><font face="Times New Roman" size="2"><u>/s/Joseph E. Whitters&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>Joseph
  E. Whitters</font></p>
  </td>
  <td style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Director</font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <p><font face="Times New Roman" size="2"><u>/s/Michael L. Emmons&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='text-align:center'>
	<font face="Times New Roman" size="2">Director</font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <p><font face="Times New Roman" size="2"><u>/s/Walter W. Faster&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Director</font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <p><font face="Times New Roman" size="2"><u>/s/Margaret H. Jordan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>Margaret
  H. Jordan</font></p>
  </td>
  <td style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Director</font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <p><u><font face="Times New Roman" size="2">/s/Katherine S. Napier</font></u><font face="Times New Roman" 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;
	<br>
	</u>Katherine
  S. Napier</font></p>
  </td>
  <td style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Director</font></p>
  </td>
 </tr>
 <tr style='height:.5in'>
  <td width=268 valign=bottom style='width:200.95pt;padding:0in 6.0pt 0in 6.0pt;
  height:.5in'>
  <p><font face="Times New Roman" size="2"><u>/s/Burt E. Rosen&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>Burt
  E. Rosen</font></p>
  </td>
  <td style='width:328px;height:.5in; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Director</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin-bottom: 4.3pt">&nbsp;</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="Times New Roman" size="2">6</font></p>
  </td>
 </tr>
</table>

</div>



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



<div align="center">



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr style='page-break-inside:avoid;height:28.5pt'>
  <td width=144 style='width:1.5in;padding:0in 5.4pt 0in 5.4pt;height:28.5pt'>
  <p><font face="Times New Roman" size="2"><b><u>Exhibit Number</u></b></font></p>
  </td>
  <td width=426 style='width:319.5pt;padding:0in 5.4pt 0in 5.4pt;height:28.5pt'>
  <p><font face="Times New Roman" size="2"><b><u>Exhibit Description</u></b></font></p>
  </td>
 </tr>
 <tr>
  <td width=144 valign=top style='width:1.5in;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">5.1</font></p>
  </td>
  <td width=426 valign=top style='width:319.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">Opinion of Morrison
  &amp; Foerster LLP</font></p>
  </td>
 </tr>
 <tr>
  <td width=144 valign=top style='width:1.5in;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">10.2*</font></p>
  </td>
  <td width=426 valign=top style='width:319.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">Mentor Corporation Amended
  and Restated 2005 Long-Term Incentive Plan (filed as Exhibit 10.2 to the
  Registrant's Current Report on Form 8-K filed with the Commission on October
  1, 2008)</font></p>
  </td>
 </tr>
 <tr>
  <td width=144 valign=top style='width:1.5in;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">23.1</font></p>
  </td>
  <td width=426 valign=top style='width:319.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">Consent of
	Independent Registered Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr>
  <td width=144 valign=top style='width:1.5in;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">23.2</font></p>
  </td>
  <td width=426 valign=top style='width:319.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">Consent of Morrison
  &amp; Foerster LLP (contained in Exhibit 5.1)</font></p>
  </td>
 </tr>
 <tr>
  <td width=144 valign=top style='width:1.5in;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">24.1</font></p>
  </td>
  <td width=426 valign=top style='width:319.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">Power of Attorney (see
  Signature Page)</font></p>
  </td>
 </tr>
	<tr>
  <td valign=top style='width:570px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' colspan="2">
  <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:
  6.0pt;margin-left:0in'><font face="Times New Roman" size="2">*Indicates management
contract or compensatory plan or arrangement.</font></p>
  </td>
  </tr>
</table>



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  </td>
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<p align=right style='text-align:right'><font face="Times New Roman" size="2"><b>EXHIBIT 5.1</b></font></p>

<p align="center"><b><font face="Times New Roman" size="2">OPINION
OF MORRISON &amp; FOERSTER LLP</font></b></p>



<p><font face="Times New Roman" size="2">October 30, 2008</font></p>



<p><font face="Times New Roman" size="2">Mentor Corporation<br>
201 Mentor Drive<br>
Santa Barbara, California
93111</font></p>





<p style='text-indent:0in'><font face="Times New Roman" size="2">Re:
&nbsp;Amended and Restated 2005 Long-Term Incentive Plan</font></p>

<p style='text-indent:0in'><font face="Times New Roman" size="2">Ladies
and Gentlemen:</font></p>

<p style='text-indent:0in'><font face="Times New Roman" size="2">At
your request, we have examined the Registration Statement on Form&nbsp;S-8 to
be filed with the Securities and Exchange Commission (the &quot;<u>SEC</u>&quot;) in
connection with the registration under the Securities Act of 1933, as amended,
of an aggregate of 2,500,000 shares of your common stock, $0.10 par value (the
&quot;<u>Shares</u>&quot;) which will be issuable under the Mentor Corporation Amended
and Restated 2005 Long-Term Incentive Plan (the &quot;<u>2005 Plan</u>&quot;).</font></p>

<p style='text-indent:0in'><font face="Times New Roman" size="2">As
your counsel in connection with the Registration Statement, we have examined
the proceedings taken by you in connection with the adoption of the 2005 Plan, and
the authorization of the issuance of the Shares, and such documents as we have
deemed necessary to render this opinion.&nbsp; For the purpose of the opinion
rendered below, we have assumed that in connection with the issuance of the
Shares, the company will receive consideration in an amount not less than the
aggregate par value of the Shares covered by each such issuance.</font></p>

<p style='text-indent:0in'><font face="Times New Roman" size="2">Based
upon and subject to the foregoing, it is our opinion that the Shares, when
issued and sold pursuant to the terms of the 2005 Plan, will be legally issued,
fully paid and nonassessable common stock.&nbsp; </font> </p>

<p style='text-indent:0in'><font face="Times New Roman" size="2">We
consent to the use of this opinion as an exhibit to the Registration
Statement.&nbsp; </font> </p>

<p style='line-height:12.0pt'><font face="Times New Roman" size="2">Very
truly yours,</font></p>



<p style='line-height:12.0pt'><font face="Times New Roman" size="2">/s/Morrison
&amp; Foerster LLP</font></p>
<p style='line-height:12.0pt'>&nbsp;</p>

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  <p><font face="Times New Roman" size="2">8</font></p>
  </td>
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<p align=right style='margin-left:4.5pt;text-align:right'>
<font face="Times New Roman" size="2"><b>EXHIBIT 23.1</b></font></p>

<p align=center style='text-align:center'><font face="Times New Roman" size="2"><b>&nbsp;CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM</b></font></p>

<p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt'>
<font face="Times New Roman" size="2">We
consent to the incorporation by reference in the Registration Statement (Form
S-8) pertaining to the Amended and Restated 2005 Long-Term Incentive Plan of Mentor Corporation of our reports dated May 22, 2008, with respect to
the consolidated financial statements and schedule of Mentor Corporation,
and the effectiveness of internal control over financial reporting
of Mentor Corporation, included in its Annual Report (Form 10-K) for the year
ended March 31, 2008, filed with the Securities and Exchange Commission. </font> </p>



<p><font face="Times New Roman" size="2">/s/Ernst &amp; Young LLP<br>
Los Angeles, California<br>
October 29, 2008</font></p>
<p>&nbsp;</p>
<p>&nbsp;</p>

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</html>
[{"type": "S-8", "sequence": "1", "filename": "s8oct3008.htm", "description": "FORM S-8", "secsgml_size_bytes": 55517}]
{"company-data": {"conformed-name": "MENTOR CORP /MN/", "cik": "0000064892", "assigned-sic": "3842", "irs-number": "410950791", "state-of-incorporation": "MN", "fiscal-year-end": "1003"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-154871", "film-number": "081151615"}, "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 - Form S-8
As filed with the Securities and Exchange Commission
on October 30, 2008
Registration No. 333-
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
(I.R.S. Employer
Incorporation or organization)
Identification No.)
201 Mentor Drive
Santa Barbara, California 93111
(805) 879-6000
(Address of principal executive
offices, including zip code and telephone number)
Mentor Corporation
Amended and Restated 2005 Long-Term
Incentive Plan
(Full title of the Plans)
_______________________________
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)
Copies to:
Joseph A. Newcomb
Scott M. Stanton
Vice President & General Counsel
J. Nathan Jensen
Mentor Corporation
Morrison & Foerster LLP
201 Mentor Drive
12531 Highy Bluff Drive, Suite 100
Santa Barbara, California  93111
San Diego, California 92130
(805) 879-6000
(858) 720-5100
Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer or a smaller reporting company.  See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
x
Accelerated filer
o
Non-accelerated filer
o
(Do not check if a smaller reporting company)
Smaller reporting company
o
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to
be registered
(1)
Proposed maximum
offering price
per share
(3)
Proposed maximum
aggregate offering
price
Amount of
registration
fee
Common Stock, $.10
par value
2,500,000 (2)
$15.09
$37,725,000
$1,483
(1)   Pursuant
to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities
Act"), this Registration Statement shall also cover any additional securities
that may be offered or issued in connection with any stock dividend, stock
split, recapitalization or other similar transaction.
(2)  Represents additional shares of Common Stock
authorized to be issued under the Registrant's Amended and Restated 2005
Long-Term Incentive Plan (the "2005 Plan").  Shares available for issuance
under the 2005 Plan were previously registered on (i) a registration statement
on Form S-8 filed with the Securities and Exchange Commission (the
"Commission") on November 14, 2001 (Registration No. 333-73306), as amended by
Post-Effective Amendment No. 1 to such registration statement filed with the
Commission on October 20, 2005, and (ii) a registration statement on Form S-8
filed with the Commission on March 28, 2007 (Registration No. 333-141620).
(3) Estimated solely for the purpose of calculating
the registration fee.  Pursuant to Rule 457(c) and Rule 457(h) under the
Securities Act, the proposed maximum offering price per share and the proposed
maximum aggregate offering price have been determined on the basis of the average
of the high and low sale prices of the Registrant's Common Stock reported on
the New York Stock Exchange on October 24, 2008.
2
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.        Plan
Information.
Not required to be filed
with this Registration Statement.
Item 2.        Registrant
Information and Employee Plan Annual Information.
Not required to be filed
with this Registration Statement.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.        Incorporation
of Documents by Reference.
The following documents
filed by the Registrant with the Securities and Exchange Commission (the "
Commission
")
are incorporated by reference herein:
a.             The
Registrant's Annual Report on Form 10‑K for the fiscal year ended March
31, 2008, which includes audited financial statements for the Registrant's
fiscal year ended March 31, 2008.
b.             All other
reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the "
Exchange Act
"), since
the end of the fiscal year covered by the audited financial statements referred
to in (a) above.
c.             The
description of the Registrant's Common Stock contained in the Registrant's Registration
Statement on Form 8-A (File No. 001-31744), filed July 22, 2003 including
any amendment or report filed for the purpose of updating such description.
All documents filed by the
Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
Act after the date of this Registration Statement, and prior to the filing of a
post-effective amendment which indicates that all securities offered hereby
have been sold or which de-registers all securities then remaining unsold,
shall be deemed to be incorporated by reference in this Registration Statement
and to be a part hereof from the date of filing of such documents.  Any
statement contained in a document 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 statement so modified or
superseded shall not be deemed, except as so modified or superseded, to
constitute a part of this Registration Statement.
Item 4.        Description
of Securities.
Not applicable.
Item 5.        Interests of Named Experts and Counsel.
Not applicable.
Item 6.        Indemnification of Directors and Officers.
Section 302A.521, subd. 2, of the Minnesota Statutes requires the Registrant 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 Registrant, 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
3
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 Registrant, or, in
the case of performance by a director, officer or employee of the Registrant
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 Registrant. In addition,
Section 302A.521, subd. 3, requires payment by the Registrant, 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 Registrant provides that the Registrant
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
Registrant or of another corporation at least 80% of the Common Stock of all
classes of which are owned directly or indirectly by the Registrant (a
"Subsidiary") or an officer of the Registrant or of a Subsidiary who
is elected by the directors of the Registrant or Subsidiary; and provided,
further, that the Registrant shall not indemnify any person, other than a
director of the Registrant or of a Subsidiary, or an officer of the Registrant
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 Registrant's Composite Restated Articles of
Incorporation provides that a director of the Registrant 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 Registrant or its shareholders, (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 Registrant has entered into customary
indemnification agreements with its directors and officers, and the Registrant
has purchased directors' and officers' liability insurance.
Item 7.        Exemption From Registration Claimed.
Not applicable.
Item 8.        Exhibits.
5.1           Opinion of
Morrison & Foerster LLP
10.2*       Mentor
Corporation Amended and Restated 2005 Long-Term Incentive Plan (filed as
Exhibit 10.2 to the
Registrant's Current Report on Form
8-K filed with the Commission on October 1, 2008)
23.1         Consent of
Independent Registered Public Accounting Firm
23.2         Consent of Morrison & Foerster LLP (contained in
Exhibit 5.1)
24.1         Power of
Attorney (see Signature Page)
*              Indicates
management contract or compensatory plan or arrangement.
4
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 of 1933;
(ii)  To reflect in the prospectus any facts or events
arising after the effective date of the 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 the
registration statement.  Notwithstanding the foregoing, any increase or decrease
in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the
low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than 20 percent
change in the maximum aggregate offering price set forth in the "Calculation of
Registration Fee" table in the effective registration statement.
(iii) To include any material information with respect
to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement.
Provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
registration statement is on Form S-8, and the information required to be
included in a post-effective amendment by those paragraphs is contained in
reports filed with or furnished to the Commission by the registrant pursuant to
Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the registration statement.
(2)           That, for the purpose of determining any liability under
the Securities Act of 1933, 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 of 1933, each filing of the registrant's
annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act
of 1934 (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934)
that is incorporated by reference in the 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.
(c)           Insofar as indemnification for liabilities arising under
the Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the registrant pursuant to the foregoing provisions, or
otherwise, the registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.  In the event that a
claim for indemnification against such liabilities (other than the payment by
the registrant of the 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 Act and
will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the
requirements of the Securities Act of 1933, 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 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 30, 2008.
MENTOR CORPORATION
By:
/s/Joshua H. Levine
Joshua
H. Levine
President
and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY
THESE PRESENTS, that each person whose signature appears below constitutes and
appoints, jointly and severally, Joshua H. Levine and Joseph A. Newcomb as his
attorneys-in-fact, each with the power of substitution, for him in any and all
capacities, to sign any amendments to this Registration Statement on Form S-8
(including post-effective amendments), and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the SEC, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his
substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the
requirements of the Securities Act, this Registration Statement has been signed
by the following persons in the capacities indicated on October 30, 2008.
Signature
Title
/s/Joshua H. Levine
Joshua
  H. Levine
President, Chief Executive Officer and Director
(Principal Executive Officer)
/s/Michael O'Neill
Michael
  O'Neill
Vice President, Chief Financial Officer and
  Treasurer
(Principal Financial and Accounting Officer)
/s/Joseph E. Whitters
Joseph
  E. Whitters
Director
/s/Michael L. Emmons
Michael
  L. Emmons
Director
/s/Walter W. Faster
Walter
  W. Faster
Director
/s/Margaret H. Jordan
Margaret
  H. Jordan
Director
/s/Katherine S. Napier
Katherine
  S. Napier
Director
/s/Burt E. Rosen
Burt
  E. Rosen
Director
6
EXHIBIT INDEX
Exhibit Number
Exhibit Description
5.1
Opinion of Morrison
  & Foerster LLP
10.2*
Mentor Corporation Amended
  and Restated 2005 Long-Term Incentive Plan (filed as Exhibit 10.2 to the
  Registrant's Current Report on Form 8-K filed with the Commission on October
  1, 2008)
23.1
Consent of
	Independent Registered Public Accounting Firm
23.2
Consent of Morrison
  & Foerster LLP (contained in Exhibit 5.1)
24.1
Power of Attorney (see
  Signature Page)
*Indicates management
contract or compensatory plan or arrangement.
7
EXHIBIT 5.1
OPINION
OF MORRISON & FOERSTER LLP
October 30, 2008
Mentor Corporation
201 Mentor Drive
Santa Barbara, California
93111
Re:
 Amended and Restated 2005 Long-Term Incentive Plan
Ladies
and Gentlemen:
At
your request, we have examined the Registration Statement on Form S-8 to
be filed with the Securities and Exchange Commission (the "
SEC
") in
connection with the registration under the Securities Act of 1933, as amended,
of an aggregate of 2,500,000 shares of your common stock, $0.10 par value (the
"
Shares
") which will be issuable under the Mentor Corporation Amended
and Restated 2005 Long-Term Incentive Plan (the "
2005 Plan
").
As
your counsel in connection with the Registration Statement, we have examined
the proceedings taken by you in connection with the adoption of the 2005 Plan, and
the authorization of the issuance of the Shares, and such documents as we have
deemed necessary to render this opinion.  For the purpose of the opinion
rendered below, we have assumed that in connection with the issuance of the
Shares, the company will receive consideration in an amount not less than the
aggregate par value of the Shares covered by each such issuance.
Based
upon and subject to the foregoing, it is our opinion that the Shares, when
issued and sold pursuant to the terms of the 2005 Plan, will be legally issued,
fully paid and nonassessable common stock.
We
consent to the use of this opinion as an exhibit to the Registration
Statement.
Very
truly yours,
/s/Morrison
& Foerster LLP
8
EXHIBIT 23.1
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in the Registration Statement (Form
S-8) pertaining to the Amended and Restated 2005 Long-Term Incentive Plan of Mentor Corporation of our reports dated May 22, 2008, with respect to
the consolidated financial statements and schedule of Mentor Corporation,
and the effectiveness of internal control over financial reporting
of Mentor Corporation, included in its Annual Report (Form 10-K) for the year
ended March 31, 2008, filed with the Securities and Exchange Commission.
/s/Ernst & Young LLP
Los Angeles, California
October 29, 2008
9