SECURITIES AND EXCHANGE COMMISSION
                         Washington D.C.

                            FORM 10-Q

           Quarterly Report Under Section 13 or 15(d)
             Of the Securities Exchange Act of 1934


             For the Quarterly Period June 30, 2000
                 Commission File Number  0-7955


                       Mentor Corporation
     (Exact name of registrant as specified in its charter)


     Minnesota                        41-0950791
(State of Incorporation) (I.R.S. Employer Identification Number)


201 Mentor Drive, Santa Barbara, California            93111
  (Address of Principal Executive Offices)          (Zip Code)


Registrant's Telephone Number:     (805) 879-6000



Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by section 13 of 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months or
for such shorter period that the registrant was required to file
such reports and (2) has been subject to such filing requirements
for the past 90 days.

                 x  Yes                 No

The number of shares outstanding for each of the Issuer's classes
of common stock as of August 9, 2000 was:

          Common stock, $.10 par value 23,401,157 shares
                       Mentor Corporation


                              INDEX

Part I.  Financial Information

     Item 1.  Financial Statements (unaudited)

          Condensed Consolidated Statements of Financial
               Position -- June 30, 2000 and March 31, 2000

          Consolidated Statements of Income -- Three Months
               Ended June 30, 2000 and 1999

          Condensed Consolidated Statements of Cash Flows --
               Three Months Ended June 30, 2000 and 1999

          Notes to Condensed Consolidated Financial Statements--
               June 30, 2000

     Item 2.  Management's Discussion and Analysis of Results of
               Operations and Financial Condition

     Item 3.  Quantitative and Qualitative Disclosures About
               Market Risk

Part II. Other Information

     Item 1.   Legal Proceedings

     Item 2.   Changes in Securities

     Item 3.   Defaults upon Senior Securities

     Item 4.   Submission of Matters to a Vote of Security
               Holders

     Item 5.   Other Information

     Item 6.   Exhibits and Reports on Form 8-K

List of Exhibits

     10   Management Contract or Compensatory Plans or Arrangements

     27   Financial Data Schedule


                       Mentor Corporation
     Condensed Consolidated Statements of Financial Position
                June 30, 2000 and March 31, 2000
                           (Unaudited)


                                            June 30,     March 31,
(dollars in thousands)                        2000         2000

ASSETS
Current assets:
  Cash and cash equivalents                 $  18,560   $  24,313
  Marketable securities                        57,982      52,563
  Accounts receivable, net                     43,374      45,310
  Inventories                                  35,424      34,441
  Deferred income taxes                         6,552       5,739
  Prepaid expenses and other                    6,747       6,096
          Total current assets                168,639     168,462

Property and equipment, net                    34,975      36,522
Intangibles, net                                3,890       4,008
Goodwill, net                                   4,543       4,394
Long-term marketable securities
  and investments                               9,566      12,848
Other assets                                    4,396       4,472
                                               57,370      62,244
Total assets                                $ 226,009   $ 230,706

See Notes to Condensed Consolidated Financial Statements


                       Mentor Corporation
     Condensed Consolidated Statements of Financial Position
                June 30, 2000 and March 31, 2000
                           (Unaudited)

                                        June 30,     March 31,
(dollars in thousands)                    2000         2000

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
  Accounts payable                    $   9,078    $  10,342
  Accrued compensation                    5,005        8,972
  Income taxes payable                    4,916        3,868
  Dividends payable                         598          608
  Sales returns                           6,192        6,401
  Warranty and related reserves           7,325        6,563
  Accrued royalties                       1,498        1,600
  Other accrued liabilities               6,642        5,967
          Total current liabilities      41,254       44,321

Deferred income taxes                     2,764        2,743

Shareholders' equity:
  Common stock, $.10 par value:
    Authorized 50,000,000 shares
    Issued and outstanding:
      23,912,909 shares at
        June 30, 2000
     24,208,834 shares at
        March 31, 2000                    2,391        2,421
  Capital in excess of par value          3,126        9,876
  Foreign currency translation
    adjustments                          (3,189)      (2,694)
  Net unrealized gains on securities      2,903        5,017
  Retained earnings                     176,760      169,022
                                      $ 181,991    $ 183,642

Total liabilities and shareholders'
  Equity                              $ 226,009    $ 230,706

See Notes to Condensed Consolidated Financial Statements


                       Mentor Corporation
                Consolidated Statements of Income
            Three Months Ended June 30, 2000 and 1999
                           (Unaudited)


(in thousands, except per share
data)                                    2000           1999

Net sales                            $   66,785    $   60,144
Costs and expenses:
  Cost of sales                          24,951        21,520
  Selling, general and
     administrative                      26,440        24,531
  Research and development                4,272         4,126
                                         55,663        50,177
Operating income from continuing
  operations                             11,122         9,967
  Interest expense                          (65)          (19)
  Interest income                         1,129           175
  Other income, net                         176            73
Income from continuing operations
    before income taxes                  12,362        10,196
  Income taxes                            4,029         3,220
Income from continuing operations         8,333         6,976
Income from discontinued
    operations, net of taxes                 -          6,937
Net income                           $    8,333    $   13,913

Basic earnings per share:
  Continuing operations              $      .35    $      .28
  Discontinued operations                    -            .29
    Basic earnings per share         $      .35    $      .57

Diluted earnings per share:
  Continuing operations              $      .34    $      .28
  Discontinued operations                    -            .28
    Diluted earnings per share       $      .34    $      .56

See notes to consolidated financial statements


                       Mentor Corporation
         Condensed Consolidated Statements of Cash Flows
            Three Months Ended June 30, 2000 and 1999
                           (Unaudited)


(in thousands)                            2000       1999

Net cash provided by continuing
  operating activities                 $   7,269   $  5,199
Net cash provided by discontinued
  operating activities                        -       2,318
Net cash provided by operating
  activities                               7,269      7,517

Cash from Investing Activities:
  Purchases of property, equipment,
    and intangibles                         (836)    (3,453)
  Purchases and sales of marketable
    securities, net                       (4,877)      (244)
  Other, net                                  76       (105)
Net cash used for continuing
  investing activities                    (5,637)    (3,802)
Net cash provided by discontinued
  investing activities                        -      38,377
Net cash provided by (used for)
  investing activities                    (5,637)    34,575

Cash from Financing Activities:
  Proceeds from exercise of stock
    options                                  641        994
  Dividends paid                            (605)      (613)
  Borrowings under line of credit
    agreement                              6,000         -
  Repayments under line of credit
    agreement                             (6,000)    (4,000)
  Repurchase of common stock              (7,421)    (3,488)
Net cash used for financing activities    (7,385)    (7,107)

Increase (decrease) in cash and cash
  equivalents                             (5,753)    34,985
Cash and cash equivalents at beginning
  of period                               24,313     19,533
Cash and cash equivalents at end of
  period                               $  18,560   $ 54,518

See notes to consolidated financial statements


                       Mentor Corporation
      Notes to Condensed Consolidated Financial Statements
                          June 30, 2000

Note A - Summary of Significant Accounting Policies

The   accompanying  unaudited  condensed  consolidated  financial
statements  have  been  prepared  in  accordance  with  generally
accepted  accounting principles for interim financial information
and with instructions to Form 10-Q and Article 10 of Regulation S-
X.  Accordingly,  they do not include all of the information  and
footnotes  required  by generally accepted accounting  principles
for  complete financial statements. In the opinion of management,
all   adjustments  (consisting  of  normal  recurring   accruals)
considered necessary for a fair presentation have been  included.
Operating results for the three-month period ended June 30,  2000
are  not  necessarily  indicative of  the  results  that  may  be
expected for the year ended March 31, 2001.

The  balance  sheet at March 31, 2000 has been derived  from  the
audited  financial statements at that date but does  not  include
all  of  the  information  and footnotes  required  by  generally
accepted accounting principles for complete financial statements.

For  further  information,  refer to the  consolidated  financial
statements and footnotes thereto included in the Company's Annual
Report on Form 10-K for the year ended March 31, 2000.

Note B - Inventories

Inventories at June 30, 2000 and March 31, 2000 consisted of:

(in thousands)              June 30,      March 31,

Raw materials            $   6,243      $   5,880
Work in process              6,374          7,068
Finished goods              22,807         21,493
                         $  35,424      $  34,441

Note C - Long-Term Marketable Securities

The  Company's  long-term marketable securities  and  investments
include  the  Company's equity investments in  its  manufacturing
partners,  Intracel  Corporation and North  American  Scientific,
Inc.  (NASI)  and  shares  of Paradigm Medical  Industries,  Inc.
(Paradigm)  received in connection with the  sale  of  assets  of
discontinued  operations.  Intracel Corporation is  developing  a
new   potential  treatment  for  bladder  cancer.  The   Intracel
Corporation investment is carried at $3 million adjusted cost  as
quoted  market  prices are not available.   Also  included  is  a
equity  interest  in  NASI, the Company's  manufacturing  partner
under   an   exclusive   agreement  for   the   distribution   of
brachytherapy seeds for the treatment of prostate cancer, and  an
equity  interest in Paradigm.  These investments are recorded  at
fair  market  value  of  $6,503,000,  (cost  of  $2,037,000)  and
$9,840,000  (cost of $2,122,000) based upon quoted  stock  market
prices  at  June 30, 2000 and March 31, 2000, respectively.   The
unrealized  gain of $2,903,000 and $5,017,000, net  of  taxes  of
$1,563,000  and  $2,701,000, at June  30,  and  March  31,  2000,
respectively,   is   reported  as   a   separate   component   of
shareholders'  equity.  During the quarter ended June  30,  2000,
the Company sold a portion of its NASI securities and realized  a
gain of $457,000 which was reflected in other income, net.


Note D - Comprehensive Income

The components of comprehensive income for the three months ended
June 30, 2000 and 1999 are listed below:

(in thousands)                                  2000       1999

Net income                                  $  8,333    $ 13,913
Foreign currency translation adjustment         (496)       (728)
Unrealized gains (losses) on investment       (2,114)        669
  activities
Comprehensive income                        $  5,723    $ 13,854

Note E - Business Segment Information

The  Company's operations are principally managed on a functional
basis and reported on a product or geographic basis.  As a result
there   are  four  reportable  segments:  Aesthetic  and  General
Surgery,  Surgical  Urology,  Clinical  and  Consumer  Healthcare
products, and International.

The  Aesthetic  and  General  Surgery products  segment  consists
primarily  of breast implants, tissue expanders and the Company's
Contour  Genesis  Ultrasonic equipment product  line  along  with
equipment  and  disposables  for  traditional  liposuction.   The
Surgical  Urology  segment  includes  penile  implants,  surgical
incontinence  products and brachytherapy seeds for the  treatment
of prostate cancer.  The Clinical and Consumer Healthcare segment
includes  catheters  and other products  for  the  management  of
urinary  incontinence  and retention.  The International  segment
includes   the   operations  of  the   Company's   wholly   owned
international  sales offices, which cover most of  the  Company's
implantable product lines, and a small European manufacturing and
distribution facility.  Segment revenues include domestic  sales,
sales  to  independent  foreign distributors  and  sales  to  the
Company's direct international sales offices.

Selected  financial  information  for  the  Company's  reportable
segments for the quarter ended June 30, 2000 and 1999 follows:

                                        Three Months Ended
                                             June 30,
(in thousands)                           2000        1999
Revenues
Aesthetic and General Surgery        $  35,902    $  34,154
Surgical Urology                        13,652       10,473
Clinical and Consumer Healthcare        11,756        9,802
International                           11,431       10,849
  Total reportable segments             72,741       65,278
Elimination of inter-segment
  revenues                              (5,956)      (5,134)
  Total consolidated revenues        $  66,785    $  60,144

                                        Three Months Ended
                                             June 30,
(in thousands)                           2000        1999
Operating profit (loss) from
  continuing operations
Aesthetic and General Surgery        $   8,893    $  11,328
Surgical Urology                         1,551          599
Clinical and Consumer Healthcare         2,098        1,204
International                            2,158        1,946
  Total reportable segments             14,700       15,077
Corporate operating loss                (3,578)      (5,109)
Interest expense                           (65)         (19)
Interest income                          1,129          175
Other income                               176           72
Income from continuing operations
  before taxes                       $  12,362    $  10,196


(in thousands)                         June 30,    March 31,
                                         2000        2000
Identifiable assets
Aesthetic and General Surgery        $  55,594    $  56,583
Surgical Urology                        23,704       23,429
Clinical and Consumer Healthcare        24,233       26,714
International                           26,258       24,627
  Total reportable segments            129,789      131,353
Corporate and other                     96,220       99,353
Consolidated assets                  $ 226,009    $ 230,706

Note F - Discontinued Operations

In  May  1999, the Company announced that its Board of  Directors
had decided to divest the ophthalmology business, which accounted
for  approximately 16% of sales in fiscal 1999.  Consistent  with
the  plan to dispose of its ophthalmic business segment, the  net
assets  and operations of the ophthalmic segment of the business,
comprised   of  the  intraocular  lens  products  and  ophthalmic
equipment lines, have been classified as discontinued operations.

A   summary   of  the  results  of  operations  for  discontinued
operations for the quarter ended June 30, 1999 follows:

(in thousands)                                    1999
Revenues                                       $  9,078
Income before income taxes                          566
Income tax expense                                1,103
Net (loss) from discontinued operations            (537)
Gain from disposal, net of taxes of   $3,826      7,474
Net income from discontinued operations        $  6,937


During the quarter ended June 30, 1999, the Company completed the
sale  of  the assets of the intraocular lens business,  for  cash
consideration  of $38.4 million.  As disclosed in  the  Company's
annual  report  on  Form 10-K for March 31, 2000,  the  remaining
assets  related to the ophthalmic business segment were  disposed
of in the quarter ending December 31, 1999.

At  June  30,  2000  and  March 31, 2000,  remaining  assets  and
liabilities   related   to  discontinued  operations   were   not
significant.

Note G - Earnings per Share

A  reconciliation of weighted average shares outstanding, used to
calculate  basic earnings per share, to weighted  average  shares
outstanding assuming dilution, used to calculate diluted earnings
per share, follows:

                            Three Months Ended
                                 June 30,
                              2000      1999
Average outstanding shares:
  Basic                        23,933    24,522
Shares issuable through
  Options                         658       508
Average common shares
  Outstanding:  diluted        24,591    25,030

Shares issuable through options are determined using the treasury
stock method.

Note H - Interim Reporting

The  Company's three quarterly interim reporting periods are each
approximately thirteen-week periods ending on the Friday  nearest
the end of the third calendar month.  The fiscal year end remains
March  31.   To  facilitate  ease of presentation,  each  interim
period is shown as if it ended on the last day of the appropriate
calendar month.  The actual dates for each quarter end are  shown
below:

                          Fiscal 2001          Fiscal 2000

First Quarter          June 30, 2000       July 2, 1999
Second Quarter         September 29, 2000  October 1, 1999
Third Quarter          December 29, 2000   December 31, 1999

Note I - Effects of Recent Accounting Pronouncements

In  December 1999, the Securities and Exchange Commission  issued
Staff  Accounting  Bulletin  No.  101  "Revenue  Recognition   in
Financial Statements" or SAB 101.  SAB 101 summarizes certain  of
the  SEC  Staff's views in applying generally accepted accounting
principles  to revenue recognition in financial statements.   The
Company  is  currently evaluating the potential impact,  if  any,
that  this  SAB  will  have on its revenue recognition  policies.
However,  based on preliminary evaluations, the Company does  not
believe that this SAB will result in any material change  to  its
revenue recognition policies.  SAB 101 will become effective  for
the fourth quarter ending March 31, 2001.

Note J - Event Subsequent to June 30, 2000

During  the  quarter  ended June 30, the  Company  initiated  the
purchase  of the rights of a limited partnership, established  in
1983, for which the Company is the General Partner, according  to
the  terms  of the partnership agreement, as amended.  Subsequent
to  June  30, the Company expects to complete the purchase  in  a
lump  sum payment of approximately $760 thousand in cash and  464
thousand  restricted common shares, valued  at  the  fair  market
value on the date of issuance, of approximately $9 million.


                       Mentor Corporation
       Management's Discussion and Analysis of Results of
               Operations and Financial Condition

Except  for  the  historical information  contained  herein,  the
matters discussed in this Management's Discussion contain certain
forward-looking  statements that involve  risk  and  uncertainty.
Such  forward-looking statements are characterized by  future  or
conditional  verbs  and  include  statements  regarding  new  and
existing  products,  technologies and opportunities,  market  and
industry  segment  growth and demand and acceptance  of  new  and
existing products.  Such statements are only predictions and  our
actual  results  may differ materially from those anticipated  in
these  forward-looking statements.  Factors that may  cause  such
differences   include,   but  are  not  limited   to,   increased
competition,  changes  in  product  demand,  changes  in   market
acceptance,  new product development, obtaining FDA  approval  of
new  and  existing  products, changes in  government  regulation,
supply  of  raw  materials,  changes in reimbursement  practices,
adverse results of litigation and other risks identified in  this
Form  10-Q  or in other documents filed by the Company  with  the
Securities and Exchange Commission.  Specific attention should be
directed   to  the  sections  entitled  "Government  Regulation",
"Product Liability", and "Factors that May Effect Future  Results
of  Operations" in the Company's Annual Report on Form  10-K  for
the  fiscal  year ended March 31, 2000.  The Company  assumes  no
obligation  to update forward-looking statements as circumstances
change.

In  May  1999, the Company announced that its Board of  Directors
decided to divest the ophthalmology business, which accounted for
approximately 16% of sales in fiscal 1999.  The Company completed
the  sale  of the assets of the intraocular lens portion  of  the
ophthalmology business in the quarter ended June  30,  1999.   In
the  quarter  ended December 31, 1999, the Company completed  the
sale  of  the  remaining  assets of the  Ophthalmology  business,
primarily the equipment product lines.  Accordingly, the  Company
accounts   for   the  ophthalmic  business  as  a   "Discontinued
Operations"  in  accordance  with Generally  Accepted  Accounting
Principles.  Accordingly, results of operations of the ophthalmic
business  are reported, on a net basis, as a single line  on  the
financials.  All prior period amounts in this Form 10-Q have been
presented  to  exclude operating the results  of  the  ophthalmic
business as discontinued operations.

RESULTS OF OPERATIONS

Sales

Sales  for the three months ended June 30, 2000 increased 11%  to
$66.8  million,  compared to $60.1 million for  the  prior  year.
Growth  was  particularly  strong in sales  of  surgical  urology
products,  increasing 28% compared to a year ago.  The growth  is
attributable  to increased sales of brachytherapy seeds  for  the
treatment of prostate cancer and the Suspend r Sling for treating
female  urinary incontinence.  Sales of penile implants increased
10%  from  the  previous  year.  Sales of  Aesthetics  &  General
Surgery Products increased 5% compared to a year ago.  The growth
rate  was  less  than  recent quarters as  strong  sales  in  the
previous quarter pushed physician inventory levels to higher than
normal  levels.   Competitive activity also contributed  to  less
than  historical growth rates.  Clinical and Consumer  Healthcare
product   sales,   primarily  for  the  management   of   urinary
incontinence,  increased  15%. Growth in  this  product  line  is
expected to be approximately the market rate of growth, or 6 to 7
percent annually.  Comparative quarter to quarter fluctuations in
growth  rates  can  occur due to changes in distributor  ordering
patterns  and  items affecting the comparative  quarters  of  the
prior  year,  among other factors.  Sales for the quarter  ending
September  30,  2000  are  likely  to  be  below  sales  of   the
comparative quarter in the prior year.  Sales in the prior year's
quarter  were aided by a price increase implemented late  in  the
quarter  ended September 30, 1999.  As a result of  an  announced
price  increase,  sales  were unusually strong  due  to  stocking
orders in advance of the increase.

                    Sales by Principal Product Line
                                          Three Months Ended June 30,
(in thousands)                                                 Percent
                                            2000      1999     Change

Aesthetic & General Surgery Products     $ 40,826   $ 38,756     5%
Surgical Urology Products                  13,955     10,925    28%
Clinical & Consumer Healthcare Products    12,004     10,463    15%
                                         $ 66,785   $ 60,144    11%

Cost of Sales

Cost  of sales was 37.4% of sales for the three months ended June
30,  2000  compared to 35.8% for the same period last  year.  The
Company's  product mix has changed somewhat in recent  years.   A
greater percentage of total sales are represented by two products
(brachytherapy   seeds  and  the  Suspendr   Sling)   which   are
distributed  under alliance agreements.  These products  generate
gross  margins  of  approximately 50%, which is  lower  than  the
margin generated by products manufactured and distributed by  the
Company.

Selling, General and Administrative Expenses

Selling, general and administrative expenses were 39.6% of  sales
in  the  quarter  compared to 40.8% in the  previous  year.   The
decrease reflects efficiencies of scale in the Company's selling,
general   and  administrative  spending,  partially   offset   by
increases  in  marketing programs and spending on  the  Company's
direct-to-consumer advertising campaign targeting  the  Aesthetic
surgery market.

Research and Development

Research  and  development expenses were 6.4% of  sales  for  the
quarter,  compared to 6.9% for the prior year.  The  decrease  is
attributable to the completion of the Company's submission of its
premarket  approval applications ("PMAAs") for its saline  breast
implants and inflatable penile implants late in fiscal year 2000.
In  May 2000, the Company received FDA approval for saline-filled
breast implants and in July received similar regulatory clearance
on  our  inflatable penile implants.  Although  the  Company  has
successfully  completed  these PMAA submissions,  the  amount  of
spending  on research and development is not expected to decrease
as  the  focus  of  research and development efforts  will  shift
towards  new  product development.  In addition, the  Company  is
committed  to  a  variety of clinical and laboratory  studies  in
connection  with its ultrasonic liposuction equipment, gel-filled
mammary implants and other products.

The  Company  has  an  investment in  Intracel  Corporation,  its
manufacturing  partner for a potential bladder cancer  treatment.
The Intracel agreement required the Company to pay $1 million per
year  for three years to defray the costs of the clinical  trials
for  the  product.  That agreement has been modified to  increase
Mentor's  commitment by $1 million.  The Company  has  previously
paid $2 million to Intracel for the clinical trials, and will pay
the  remaining $2 million in quarterly payments of $250  thousand
beginning on July 1, 2000.

Interest and Other Income and Expense

Interest expense was $65 thousand in the quarter compared to  $19
thousand  in  the previous year.  During the quarter the  Company
borrowed  under  its line of credit to fund its stock  repurchase
program.  The borrowings were repaid during the quarter.

Interest  income  for  the  three  months  ended  June  30,  2000
increased  to $1.1 million from $175 thousand for the  comparable
period  in the previous year.  The increase is a result of higher
cash  balances from operations and $59.3 million in proceeds from
the  sale  of  the assets of the ophthalmic business reported  as
discontinued operations received after the first quarter  in  the
previous  year.  Further, the Company increased its use of  fully
taxable  investments, which have a higher coupon  rate  and  also
benefited from higher prevailing interest rates.

Other  income and expense, primarily includes realized  gains  on
sales  of  marketable securities recorded as long-term marketable
securities  available for sale, gains or losses on  disposals  of
assets,  and  foreign  currency gains or losses  related  to  the
Company's  foreign  operations.  In the first quarter  of  fiscal
2001, the Company recorded a gain of $457 thousand on the sale of
long-term  marketable securities, which was partially  offset  by
realized foreign currency transaction losses.

Income Taxes

The  effective rate of corporate income taxes was 32.6%  for  the
quarter, compared to 31.6% in the same period a year ago.

Discontinued Operations

In  May  1999, the Company announced that its Board of  Directors
decided to divest the ophthalmology business, which accounted for
approximately 16% of sales in fiscal 1999.  The Company completed
the  sale  of the assets of the intraocular lens portion  of  the
ophthalmology  business  in  the quarter  ended  June  30,  1999.
Accordingly, the Company accounts for the ophthalmic business  as
a "Discontinued Operations" in accordance with Generally Accepted
Accounting Principles.

At  March 31, 2000 the Company had completed its divestiture  and
discontinued  operations, accordingly there were  no  significant
remaining   assets  or  liabilities  related  to  the  Ophthalmic
division.  For the quarter ended June 30, 1999 the Company had  a
loss  on  discontinued operations of $537 thousand, net  of  tax.
Also,  during  the  quarter  ended June  30,  1999,  the  Company
completed  the  sale  of  the  assets  of  the  intraocular  lens
business, recording a gain of $7.5 million, net of tax.

Income from Continuing Operations

Income from continuing operations for the first quarter of fiscal
2001  was  $8.3  million, compared to $7.0 million  the  previous
year,  an  increase  of  19%.  Diluted earnings  per  share  from
continuing  operations  were $0.34 for the  quarter  compared  to
$0.28  for the comparable period last year, an increase  of  21%.
Increased sales, lower operating expenses, and increased interest
income contributed to the improvement in net income.  There  were
no  discontinued operations during the quarter.  The  results  of
discontinued  operations  for the quarter  ended  June  30,  1999
included  a $0.02 per share loss for the quarter, and a  gain  on
the sale of the intraocular lens business of $0.30 per share.

LIQUIDITY AND CAPITAL RESOURCES

At  June 30, 2000, the Company's working capital was $127 million
compared  to  $124  million at March  31,  2000.   The  Company's
working capital needs were provided from operations.

The  Company  generated  $7.3 million  of  cash  from  continuing
operations during the three months ended June 30, 2000,  compared
to $7.5 million the previous year.

The  Company anticipates investing approximately $12  million  in
facilities and capital equipment in fiscal 2001.  The majority of
the  expenditures will be for facility upgrades at the  Company's
facilities in The Netherlands and Texas, as well as for enhancing
the Company's information technology capabilities.

The  Company has a line of credit for $25 million.  In  order  to
temporarily  fund stock repurchases in fiscal 2001,  the  Company
borrowed  and repaid $6 million on its line of credit during  the
quarter ended June 30, 2000.

The  Company's Board of Directors has authorized an ongoing stock
repurchase  program.  The objectives of the program, among  other
items,  are  to  offset  the issuance of stock  options,  provide
liquidity  to  the  market and to reduce the  overall  number  of
shares outstanding.  Repurchases are subject to market conditions
and  cash  availability.  In May 1999, the  Board  increased  the
repurchase authorization by 4 million shares. The Company intends
to  continue  the  share repurchase program in fiscal  2001,  and
repurchased  approximately 400 thousand shares for  $7.4  million
during  the first quarter, and an additional 520 thousand  shares
for $11.1 million early in the second quarter.

For the last several years, the Company has paid a quarterly cash
dividend  of $.025 per share.  At the indicated rate of $.10  per
year,  the  aggregate  annual dividend would equal  approximately
$2.4 million.

Certain  technologies  related  to  the  manufacture  of  mammary
prostheses were developed under a 1983 agreement with  a  limited
partnership   whereby   they  contributed   money   towards   the
development of the technology in exchange for payments based upon
future  sales  of  the  products utilizing the  technology.   The
Company  paid  approximately $2 million in such payments  to  the
partnership  for last year.  The Company was the general  partner
for  this  partnership.   The agreement  included  an  option  to
purchase the technology and thereby terminate the partnership.

The  Company has exercised its option to make a lump sum  payment
to the Limited Partners in lieu of all future payments and rights
according  to  the Agreement of Purchase and Sale between  Mentor
Corporation  and  the  Partnership,  as  amended.   The   Limited
Partners  could elect to be paid in cash, Company's stock,  or  a
combination.   This transaction will be recorded  in  the  second
quarter  ending  September  30,  2000,  for  approximately   $760
thousand  in  cash  and  464 thousand restricted  shares  of  the
Company's stock, valued at the fair market value on the  date  of
issuance, of approximately $9 million.  The decrease in  payments
will  be  offseted  by  the  increased amortization  of  the  new
intangible  and  the additional common shares  outstanding,  thus
having a neutral effect on earnings per share.

The  Company's  principal source of liquidity at  June  30,  2000
consisted of $76.5 million in cash and marketable securities plus
$25  million  available under its line of  credit.   The  Company
believes  that  funds  generated from operations,  its  cash  and
marketable  securities  and funds available  under  its  line  of
credit  will be adequate to meet its working capital and  capital
expenditure requirements through fiscal 2001.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There  has been no material changes in the Company's exposure  to
market  risk as reported in Item 7A in the annual report on  Form
10-K for the fiscal year ended March 31, 2000.

PART II

Item 1.   Legal Proceedings

     In regards to the litigation reported in Item 3 of the
annual report on Form 10-K for the fiscal year ended March 31,
2000, there have been no material changes.

Item 2.   Changes in Securities

     No changes have been made in any registered securities.

Item 3.   Defaults Upon Senior Securities

     No event constituting a material default has occurred
respecting any senior security of the Registrant.

Item 4.   Submission of Matters to a Vote of Security Holders

     None

Item 5.   Other Information

     None

Item 6.   Exhibits and Reports on Form 8-K

          (a)  Exhibits

               Management Contract or Compensatory Plan or
               Arrangement

               10(v)     Compensation Guarantees, dated April 1,
                         1999 between Mentor Corporation and
                         Trevor M. Pritchard

               10(w)     Promissory Note Re: Bridge/Retention
                         Loan, dated April 1, 1999 between Mentor
                         Corporation and Trevor M. Pritchard

               27   Financial Data Schedule

          (b)  Reports on Form 8-K

               No reports on Form 8-K were filed during the three
               months ended June 30, 2000.

Pursuant  to the requirements of the Securities Exchange  Act  of
1934, the Registrant has duly caused this Report to be signed  on
its behalf by the undersigned thereunto duly authorized.

MENTOR CORPORATION
(Registrant)


DATE:     August 10, 2000               BY:  /s/ANTHONY R. GETTE
                                        Anthony R. Gette
                                        President and
                                        Chief Executive Officer


DATE:     August 10, 2000               BY:  /s/ADEL MICHAEL
                                        Adel Michael
                                        Senior Vice President
                                        Chief Financial Officer


                     COMPENSATION GUARANTEES

     This Compensation Guarantee (the "Guarantee") is made and
entered into as of April 1, 1999, between MENTOR CORPORATION
("COMPANY") and TREVOR M. PRITCHARD ("EMPLOYEE").


     RECITALS

     A.   COMPANY and EMPLOYEE are parties to that certain Employment
          Agreement, dated December 1, 1998, (the "Agreement").  All terms
          defined in the Agreement that are not defined in this Guarantee
          shall have the same meanings when used herein.

     B.   The parties desire to modify the Agreement in order, inter
          alia, to provide for the terms of compensation and additional
          benefits to be provided to EMPLOYEE.


     GUARANTEE

     EMPLOYEE  and COMPANY, intending to be legally bound,  agree
     as follows:

1.   Compensation.

     1.1  Base Compensation.  As of April 1, 1999, COMPANY agrees to
          pay EMPLOYEE an annualized base salary of Two Hundred Sixty
          Thousand Dollars ($260,000.00), less applicable withholdings,
          payable in equal installments no less frequently than semi-
          monthly.  COMPANY further agrees that, as of April 1, 2000,
          EMPLOYEE's annualized base salary will be increased to not less
          than Two Hundred Ninety Thousand Dollars ($290,000.00), less
          applicable withholdings, payable in equal installments no less
          frequently than semi-monthly.

     1.2  Cash Incentive Bonus.  For the twelve-month period ending
          March 31, 2000, EMPLOYEE's bonus will be guaranteed, subject to
          the limitations set forth in the Agreement, to be at least the
          fifty percent (50%) target set forth in the Agreement.  For the
          fiscal year commencing April 1, 2000, EMPLOYEE will remain
          eligible, subject to the limitations set forth in the Agreement,
          for a bonus of fifty percent (50%) or more, but the bonus, if
          any, will not be guaranteed, but shall be provided on a
          discretionary basis by COMPANY in its sole discretion, and will
          be tied to mutually-agreed initiatives and objectives.

2.   Effect  Of  This  Guarantee.  Except as  expressly  modified
     herein, all terms of the Agreement remain in full force  and
     effect.

3.   Assistance of Counsel.  EMPLOYEE expressly acknowledges that
     he was represented by counsel of his own choosing in connection
     with the negotiation of the terms of this Guarantee.

The parties execute this Guarantee as of the date stated above:

TREVOR M. PRITCHARD                MENTOR CORPORATION


/s/TREVOR M. PRITCHARD             By  /s/ANTHONY R. GETTE
                                   Anthony R. Gette
                                   President and Chief Operating
                                   Officer

NOTICE ADDRESS:                    NOTICE ADDRESS:
17014 Kimwood Court                5425 Hollister Avenue
Chesterfield, Missouri 63005       Santa Barbara, California
                                                       93111


            PROMISSORY NOTE RE: BRIDGE/RETENTION LOAN


$150,000.00                                  Los Angeles,
                                             California

                                             April 1, 1999


     FOR VALUE RECEIVED, the undersigned (EMPLOYEE) agrees and
promises to pay to the order of Mentor Corporation, a Delaware
corporation, or its successors or assigns (the COMPANY) the
principal sum of One Hundred Fifty Thousand Dollars ($150,000.00)
together with interest on the unpaid principal balance according
to the terms and subject to the conditions set forth in this
promissory note (this Note).

     1.   Term.  Upon (i) the termination of EMPLOYEE's employment
with  COMPANY, whether voluntary or involuntary, and whether with
cause   or  without  cause;  (ii)  EMPLOYEE's  death;  or   (iii)
EMPLOYEE's  Disability as that term is defined in the  Employment
Agreement  executed concurrently herewith, the  principal  amount
hereof  then unpaid, together with all interest accrued  thereon,
shall  be  due  and  payable.  By executing this  Note,  EMPLOYEE
expressly  agrees  that  COMPANY  is  authorized  to  deduct  the
outstanding principal and interest amounts due hereunder from any
amounts   due   and  owing  to  EMPLOYEE  (or   to   his   heirs,
beneficiaries, estate, administrator or executor) at the time  of
the termination of his employment or his death or Disability,  as
provided   by  the  Employment  Agreement  executed  concurrently
herewith.  Any additional amount of principal and interest  owing
hereunder  shall be paid in full by EMPLOYEE or  by  his  estate,
administrator  or  executor  within sixty  (60)  days  after  the
termination  of EMPLOYEE's employment or his death or Disability,
or  at  such other time or on such other terms as may be approved
by COMPANY in writing.

     2.   Interest.  This Note shall bear interest at the rate of four
percent  (4%)  per annum.  Interest on the principal  balance  of
this  Note from time to time outstanding will be computed on  the
basis  of  a 360-day year but shall be calculated for the  actual
number of days in the period for which interest is charged.

     3.   Full Forgiveness of Note.

      a.    Third  Anniversary.  Upon the  third  anniversary  of
EMPLOYEE's  employment with COMPANY, November 30, 2001,  provided
that  EMPLOYEE  still  is  employed with COMPANY,  COMPANY  shall
forgive  the  entire original principal amount  hereof,  together
with all interest accrued on such amount.

     b.   Change in Control.  Upon any of the following events:  (i)
the  sale, lease or other disposition of all or substantially all
of  COMPANY's  assets to a single purchaser or group  of  related
purchasers;  (ii)  the sale, lease or other disposition,  in  one
transaction  or a series of related transactions of the  majority
of  COMPANY's outstanding capital stock; or (iii) the  merger  or
consolidation  of  COMPANY into or with  another  corporation  in
which the stockholders of COMPANY shall own less than 50% of  the
voting  securities  of the surviving corporation  (all  of  which
events  shall  be  referred to as a Change in Control),  provided
that  EMPLOYEE  is employed with COMPANY as of the  date  of  the
Change  in  Control,  COMPANY shall forgive the  entire  original
principal  amount hereof, together with all interest  accrued  on
such amount.

     4.    Form of Payment.  Principal and interest shall be paid
in  lawful money of the United States of America at the principal
office  of  COMPANY or at such other place as COMPANY shall  have
designated to EMPLOYEE in writing.

     5.   Miscellaneous.

     a.    This  Note  shall  be governed  and  construed  as  to
validity and performance and shall be enforced in accordance with
the  laws  of  the  State  of California without  regard  to  its
conflict  of law rules.  The exclusive jurisdiction and venue  of
any  legal action instituted by any party to this Note  shall  be
Santa  Barbara County, California.  The prevailing party  in  any
action  to  enforce the terms of this Note shall be  entitled  to
recover  their  reasonable attorneys' fees  and  costs  from  the
losing party.

     b.   EMPLOYEE waives presentment, protest, and demand, notice of
protest,  notice of demand, and dishonor and notice of nonpayment
of  this Note.  EMPLOYEE expressly agrees that this Note  or  any
payment  under this Note may be extended by COMPANY from time  to
time  without  in  any  way affecting the liability  of  EMPLOYEE
hereunder.

     c.   If any provision or any word, term, clause or part of any
provision of this Note shall be invalid for any reason, the  same
shall  be ineffective, but the remainder of this Note and of  the
provision  shall not be affected and shall remain in  full  force
and effect.

     d.   Any of the terms or conditions of this Note may be waived by
COMPANY, but no such waiver shall affect or impair the rights  of
COMPANY  to  require  observance, performance,  or  satisfaction,
either  of  that term or condition as it applies on a  subsequent
occasion or of any other term or condition of this Note.

/s/TREVOR M. PRICHARD
Trevor M. Pritchard
17014 Kimwood Court
Chesterfield, Missouri  63005