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



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<font face="Times New Roman" size="2"><b>As filed with the Securities and Exchange Commission
on March 28, 2007</b></font></p>
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	<font face="Times New Roman" size="2"><b>Registration No. 333-</b></font></p>
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<font face="Times New Roman" size="4"><b>UNITED STATES SECURITIES AND EXCHANGE
COMMISSION<br>
</b></font><font face="Times New Roman">Washington, D.C. 20549<br>
<b>______________________<br>
<br>
<font size="4">FORM S-8<br>
</font></b><font size="2">REGISTRATION
STATEMENT UNDER THE SECURITIES ACT OF 1933<br>
</font>
<b>______________________<br>
<br>
<font size="4">MENTOR CORPORATION<br>
</font>
</b><font size="2">(Exact name of
registrant as specified in its charter)</font></font></p>
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	<font face="Times New Roman" size="2">MINNESOTA</font></p>
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	<font face="Times New Roman" size="2">&nbsp;</font></p>
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	<font face="Times New Roman" size="2">41-0950791</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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	<font face="Times New Roman" size="2">Identification No.)</font></p>
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<p align=center style='text-align:center'><font face="Times New Roman" size="2">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"><b>Mentor Corporation<br>
2005 Long-Term Incentive Plan<br>
</b><font size="2">(Full title of the
Plans)<br>
</font><b>_______________________________</b></font></p>



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











<p align=center style='margin-top:4.0pt;text-align:center;
line-height:94%'><font face="Times New Roman" size="2">Joseph A.
Newcomb<br>
Vice President, Secretary &amp; General Counsel<br>
Mentor Corporation<br>
201 Mentor Drive<br>
Santa Barbara, California 93111<br>
(805) 879-6000</font></p>

<p align=center style='margin-top:4.0pt;text-align:center;
line-height:94%'><font face="Times New Roman" size="2">Scott M.
Stanton<br>
Morrison &amp; Foerster LLP<br>
12531 High Bluff Drive, Suite 100<br>
San Diego, California 92130<br>
858-720-5100<br>
</font><font face="Times New Roman"><b>_______________________________<br>
&nbsp;</b></font></p>



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


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		<td valign=top style='width:168px;border-top:1.0pt solid windowtext;
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  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><b><font face="Times New Roman" size="2"><br>Title Of Securities<br>To Be Registered</font></b></p>
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		<td valign=top style='width:90px;border-top:1.0pt solid windowtext;
  border-left:medium none;border-bottom:1.0pt solid windowtext;border-right:medium none;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><b><font face="Times New Roman" size="2"><br>Amount To Be<br>Registered
		<sup>(1)</sup></font></b></p>
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		<td valign=top style='width:118px;border-top:1.0pt solid windowtext;
  border-left:medium none;border-bottom:1.0pt solid windowtext;border-right:medium none;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><b><font face="Times New Roman" size="2">Proposed Maximum<br>Offering Price<br>Per
		Share <sup>(3)</sup></font></b></p>
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		<td valign=top style='width:124px;border-top:1.0pt solid windowtext;
  border-left:medium none;border-bottom:1.0pt solid windowtext;border-right:medium none;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><b><font face="Times New Roman" size="2">Proposed Maximum<br>Aggregate Offering<br>Price</font></b></p>
		</td>
		<td valign=top style='width:107px;border-top:1.0pt solid windowtext;
  border-left:medium none;border-bottom:1.0pt solid windowtext;border-right:medium none;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><b><font face="Times New Roman" size="2"><br>Amount Of <br>Registration Fee</font></b></p>
		</td>
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		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><font face="Times New Roman" size="2">Mentor Corporation 2005 Long-Term Incentive Plan<br>
		Common Stock, $.10<b> </b>par value</font></p>
		</td>
		<td valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; width:90px;border-bottom:1.0pt solid windowtext;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;' align="center"><font face="Times New Roman" size="2"><br>
		1,600,000 <sup>(2)</sup></font></p>
		</td>
		<td valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; width:118px;border-bottom:1.0pt solid windowtext;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><font face="Times New Roman" size="2"><br>
		$ 46.21</font></p>
		</td>
		<td valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; width:124px;border-bottom:1.0pt solid windowtext;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><font face="Times New Roman" size="2"><br>
		$ 73,936,000</font></p>
		</td>
		<td valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; width:107px;border-bottom:1.0pt solid windowtext;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><font face="Times New Roman" size="2"><br>
		$ 2,269.84</font></p>
		</td>
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		<td colspan=5 valign=top style='width:663px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
		<p style='margin-top:6.0pt;margin-bottom:
  6.0pt;'><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 effected without receipt
of consideration that increases the outstanding number of shares of Common
Stock.&nbsp; </font></p></td>
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		<td colspan=5 valign=top style='width:663px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
		<p style="margin-top: 6pt; margin-bottom: 6pt">
		<font face="Times New Roman" size="2">(2)&nbsp; Represents additional shares of Common Stock
authorized to be issued under the Registrant's 2005 Long-Term Incentive Plan
(the &quot;2005 Plan&quot;).&nbsp; Shares available for issuance under the 2005 Plan were
initially registered on a registration statement on Form S-8 filed with the
Securities and Exchange Commission on November 14, 2001 (Registration No.
333-73306), as amended by Post-Effective Amendment No. 1 to such registration
statement filed on October 20, 2005.&nbsp; </font></td>
	</tr>
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		<td colspan=5 valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; width:663px;border-bottom:1.5pt double windowtext;height:
  51.75pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
		<p style="margin-top: 6pt; margin-bottom: 6pt">
		<font face="Times New Roman" size="2">(3)&nbsp; This estimate is made pursuant to Rule 457(h) under
the Securities Act solely for the purpose of calculating the registration fee.&nbsp;
The computation with respect to unissued options and common stock is based on the
average of the high and low sale prices as reported on the New York Stock
Exchange on March 27, 2007.</font></td>
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</table>







<p style="margin-top: 6pt; margin-bottom: 6pt">&nbsp;</p>
<p style="margin-top: 6pt; margin-bottom: 6pt">&nbsp;</p>
<p style="margin-top: 6pt; margin-bottom: 6pt">&nbsp;</p>
<p style="margin-top: 6pt; margin-bottom: 6pt">&nbsp;</div>









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<p style="margin-top: 6pt; margin-bottom: 6pt"><font size="2">2</font></p>

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<p align="center"><b><font face="Times New Roman" size="2">EXPLANATORY NOTE</font></b></p>

<p align=left style='text-align:left; text-indent:0.5in'>
<font face="Times New Roman" size="2">This Registration Statement relates solely to the registration of
additional securities of the same class as other securities for which a
registration statement on this form relating to an employee benefit plan is
effective.&nbsp; Pursuant to General Instruction E of Form S-8, this registration
statement hereby incorporates by reference the contents of the registration
statement on Form S-8 filed by the Registrant on November 14, 2001 with respect
to Registrant's 2005 Long-Term Incentive Plan (Registration No. 333-73306) and
the post-effective amendment to such registration statement filed and October
20, 2005.</font></p>

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

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  <p align=center style='margin-bottom:6.0pt;text-align:center;
  border:medium none;padding:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2"><b>Exhibit Numbers</b></font></p>
  </td>
  <td width=477 style='width:357.8pt;border-top-color:#000000; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px; border-left-color:#000000; border-right-color:windowtext; border-bottom-color:windowtext'>
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	<font face="Times New Roman" size="2"><b>Exhibit
  Description</b></font></p>
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  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">5.1</font></p>
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  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">Opinion of Morrison &amp; Foerster LLP</font></p>
  </td>
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  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">23.1</font></p>
  </td>
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  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">Consent of Ernst &amp; Young LLP, Independent
  Registered Public Accounting Firm</font></p>
  </td>
 </tr>
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  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">23.2</font></p>
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  <td width=477 style='width:357.8pt;border-left-color:#000000; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">Consent of Morrison &amp; Foerster LLP (contained in
  Exhibit 5.1)</font></p>
  </td>
 </tr>
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  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">24.1</font></p>
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  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">Power of Attorney (included in the signature page of
  this Registration Statement)</font></p>
  </td>
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<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt" align="center">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt" align="center">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt" align="center">
<font size="2">3</font></p>













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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; text-indent:0.5in'>
<font face="Times New Roman" 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&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 March 28, 2007.&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; margin-left:3in'><font face="Times New Roman" 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<br>
</u>&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; 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:.5in; text-indent:0.5in'>
<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 March 28, 2007.</font></p>
<p align=left style='text-align:.5in; text-indent:0.5in'>
&nbsp;</p>









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  <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 width=302 valign=bottom style='width:226.85pt;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>Title</u></b></font></p>
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 </tr>
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  height:.5in'>
  <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;
	<br>
	</u>Joshua
  H. Levine</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <p align=center style='margin-right:-7.9pt;text-align:center'>
	<font face="Times New Roman" size="2">President and Chief Executive Officer<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'>
  <font face="Times New Roman" size="2"><u>/s/Loren L.
  McFarland&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
	<br>
	</u>Loren L. McFarland</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Chief Financial Officer<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'>
  <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;
	<br>
	</u>Joseph
  E. Whitters</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <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'>
  <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;
	<br>
	</u>Michael
  L. Emmons</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <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'>
  <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;
	<br>
	</u>Walter W. Faster</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <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'>
  <font face="Times New Roman" size="2"><u>/s/Margaret 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;&nbsp;
	<br>
	</u>Margaret
  Jordan</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <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'>
  <font face="Times New Roman" size="2"><u>/s/Michael Nakonechny&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
  Nakonechny</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <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'>
  <font face="Times New Roman" size="2"><u>/s/Katherine
  Napier&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&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 Napier</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <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'>
  <font face="Times New Roman" size="2"><u>/s/Ronald Rossi&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>Ronald
  Rossi</font></td>
  <td width=302 style='width:226.85pt;padding:0in 6.0pt 0in 6.0pt;height:.5in'>
  <p align=center style='margin-bottom:4.3pt;text-align:center'>
	<font face="Times New Roman" size="2">Director</font></p>
  </td>
 </tr>
</table>

</div>



<p align=left style='text-align:.5in; text-indent:0.5in'>
&nbsp;</p>









<div align=center>

<p align="center" style="margin-top: 8pt; margin-bottom: 3pt"><font size="2">4</font></div>








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<hr size=2 width="100%" noshade color=navy align=center>

</div>





<font face="Times New Roman" size="2">





<br clear=all
style='page-break-before:always'>












</font>












<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=MsoTableGrid border=1 cellspacing=0 cellpadding=0
 style='border-collapse:collapse;border:none'>
 <tr>
  <td width=113 valign=top style='width:85.0pt;border-left-color:windowtext; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px' align="center">
  <p style="margin-top: 6pt; margin-bottom: 6pt"><font face="Times New Roman" size="2"><b>Exhibit Numbers</b></font></td>
  <td width=477 valign=top style='width:357.8pt;border-left-color:#000000; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px' align="center">
  <p style="margin-top: 6pt; margin-bottom: 6pt"><font face="Times New Roman" size="2"><b>Exhibit
  Description</b></font></td>
 </tr>
 <tr>
  <td width=113 valign=top style='width:85.0pt;border-left-color:windowtext; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">5.1</font></p>
  </td>
  <td width=477 valign=top style='width:357.8pt;border-left-color:#000000; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">Opinion of Morrison &amp; Foerster LLP</font></p>
  </td>
 </tr>
 <tr>
  <td width=113 valign=top style='width:85.0pt;border-left-color:windowtext; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">23.1</font></p>
  </td>
  <td width=477 valign=top style='width:357.8pt;border-left-color:#000000; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">Consent of Ernst &amp; Young LLP, Independent Registered
  Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr>
  <td width=113 valign=top style='width:85.0pt;border-left-color:windowtext; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">23.2</font></p>
  </td>
  <td width=477 valign=top style='width:357.8pt;border-left-color:#000000; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<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=113 valign=top style='width:85.0pt;border-left-color:windowtext; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">24.1</font></p>
  </td>
  <td width=477 valign=top style='width:357.8pt;border-left-color:#000000; border-right-color:windowtext; border-top-color:#000000; border-bottom-color:windowtext; padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p style='margin-bottom:6.0pt;text-indent:0in; margin-top:6pt'>
	<font face="Times New Roman" size="2">Power of Attorney (included in the signature page of
  this Registration Statement)</font></p>
  </td>
 </tr>
</table>



<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">&nbsp;</p>
<p style="text-indent: 0in; margin-top: 6pt; margin-bottom: 6.0pt">
<font size="2">5</font></div>






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<hr size=2 width="100%" noshade color=navy align=center>

</div>



<font face="Times New Roman" size="2">



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style='page-break-before:always'>










</font>










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

<p align=right style='text-align:right'><font face="Times New Roman" size="2"><b>&nbsp;</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">March 26, 2007</font></p>



<p><font face="Times New Roman" size="2">Mentor Corporation<br>
201 Mentor Drive<br>
Santa Barbara, California
93111</font></p>
<p><br>
<font face="Times New Roman" size="2">Re:
&nbsp;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 1,600,000 shares of your common stock, $0.10 par value (the
&quot;<u>Shares</u>&quot;) which will be issuable under the Mentor Corporation 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>





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<font face="Times New Roman" size="2">





<br clear=all
style='page-break-before:always'>












</font>












<p align=right style='margin-left:4.0in;text-align:right;
text-indent:.5in'><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;&nbsp;</b></font></p>

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

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

<p class="MsoNormal">We consent to the
incorporation by reference in the Registration Statement (Form S-8) of Mentor
Corporation to be filed on or about March 28, 2007, of our reports dated June
12, 2006, with respect to the consolidated financial statements and schedule of
Mentor Corporation, &nbsp;Mentor Corporation's management's assessment of the
effectiveness of internal control over financial reporting, 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, 2006,
&nbsp;filed with the Securities and Exchange Commission.</p>



<p><font face="Times New Roman" size="2">Los Angeles, California<br>
March 26, 2007</font></p>





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</body>

</html>
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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": "333-141620", "film-number": "07724457"}, "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 March 28, 2007
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
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)
Copy to:
Joseph A.
Newcomb
Vice President, Secretary & General Counsel
Mentor Corporation
201 Mentor Drive
Santa Barbara, California 93111
(805) 879-6000
Scott M.
Stanton
Morrison & Foerster LLP
12531 High Bluff Drive, Suite 100
San Diego, California 92130
858-720-5100
_______________________________
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
Mentor Corporation 2005 Long-Term Incentive Plan
Common Stock, $.10
par value
1,600,000
(2)
$ 46.21
$ 73,936,000
$ 2,269.84
(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 effected without receipt
of consideration that increases the outstanding number of shares of Common
Stock.
(2)  Represents additional shares of Common Stock
authorized to be issued under the Registrant's 2005 Long-Term Incentive Plan
(the "2005 Plan").  Shares available for issuance under the 2005 Plan were
initially registered on a registration statement on Form S-8 filed with the
Securities and Exchange Commission on November 14, 2001 (Registration No.
333-73306), as amended by Post-Effective Amendment No. 1 to such registration
statement filed on October 20, 2005.
(3)  This estimate is made pursuant to Rule 457(h) under
the Securities Act solely for the purpose of calculating the registration fee. 
The computation with respect to unissued options and common stock is based on the
average of the high and low sale prices as reported on the New York Stock
Exchange on March 27, 2007.
2
EXPLANATORY NOTE
This Registration Statement relates solely to the registration of
additional securities of the same class as other securities for which a
registration statement on this form relating to an employee benefit plan is
effective.  Pursuant to General Instruction E of Form S-8, this registration
statement hereby incorporates by reference the contents of the registration
statement on Form S-8 filed by the Registrant on November 14, 2001 with respect
to Registrant's 2005 Long-Term Incentive Plan (Registration No. 333-73306) and
the post-effective amendment to such registration statement filed and October
20, 2005.
Item 8.        Exhibits.
Exhibit Numbers
Exhibit
  Description
5.1
Opinion of Morrison & Foerster LLP
23.1
Consent of Ernst & Young LLP, Independent
  Registered Public Accounting Firm
23.2
Consent of Morrison & Foerster LLP (contained in
  Exhibit 5.1)
24.1
Power of Attorney (included in the signature page of
  this Registration Statement)
3
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 Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in the City of Santa
Barbara, State of California, on March 28, 2007.
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 March 28, 2007.
Signature
Title
/s/Joshua H. Levine
Joshua
  H. Levine
President and Chief Executive Officer
(Principal Executive Officer)
/s/Loren L.
  McFarland
Loren L. McFarland
Chief Financial Officer
(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 Jordan
Margaret
  Jordan
Director
/s/Michael Nakonechny
Michael
  Nakonechny
Director
/s/Katherine
  Napier
Katherine Napier
Director
/s/Ronald Rossi
Ronald
  Rossi
Director
4
EXHIBIT INDEX
Exhibit Numbers
Exhibit
  Description
5.1
Opinion of Morrison & Foerster LLP
23.1
Consent of Ernst & Young LLP, Independent Registered
  Public Accounting Firm
23.2
Consent of Morrison & Foerster LLP (contained in
  Exhibit 5.1)
24.1
Power of Attorney (included in the signature page of
  this Registration Statement)
5
EXHIBIT 5.1
OPINION
OF MORRISON & FOERSTER LLP
March 26, 2007
Mentor Corporation
201 Mentor Drive
Santa Barbara, California
93111
Re:
 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 1,600,000 shares of your common stock, $0.10 par value (the
"
Shares
") which will be issuable under the Mentor Corporation 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
EXHIBIT 23.1
CONSENT OF ERNST & YOUNG LLP, INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the
incorporation by reference in the Registration Statement (Form S-8) of Mentor
Corporation to be filed on or about March 28, 2007, of our reports dated June
12, 2006, with respect to the consolidated financial statements and schedule of
Mentor Corporation,  Mentor Corporation's management's assessment of the
effectiveness of internal control over financial reporting, 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, 2006,
 filed with the Securities and Exchange Commission.
Los Angeles, California
March 26, 2007