EXHIBIT 11
<TABLE>
<CAPTION>
                            MENTOR CORPORATION AND SUBSIDIARIES
                  STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS
                         (IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)

                                         THREE MONTHS ENDED    SIX MONTHS ENDED
                                             SEPTEMBER 30,       SEPTEMBER 30,

                                          1996     1995        1996      1995

PRIMARY:

<S>                                     <C>       <C>         <C>       <C>
Primary Earnings                        $ 6,286   $ 5,556     $13,375   $11,040

Average Shares Outstanding               24,876    24,813      24,862    23,877

Net effect of dilutive  stock options
based on the treasury stock method
using average stock market price          1,569     1,705       1,524     1,492

Total Shares for Primary Earnings        26,445    26,518      26,386    25,369
                                                                                
Primary Earnings Per Share               $ 0.24   $  0.21     $  0.51   $  0.44

SUPPLEMENTAL AND FULLY DILUTED:

Primary Earnings                        $ 6,286   $ 5,556     $ 13,375 $ 11,040

Interest and Related Expenses on
6 3/4% debentures eliminated                 --        --           --      165

Fully diluted earnings                  $ 6,286   $ 5,556     $ 13,375 $ 11,205

Average Shares Outstanding               24,876    24,812       24,861   24,662

Net effect of dilutive  stock options  based on the treasury  stock method using
the higher of ending and average
stock market prices                       1,589     1,939        1,599    1,916

Additional shares issued in assumed
conversion of 6 3/4% debentures at
16.50 per share                              --        --           --       52

Total shares for supplemental/fully
diluted                                  26,465     26,751      26,460   26,630

Fully Diluted/Supplemental Earnings
Per Share                               $  0.24    $  0.21     $  0.51  $  0.42
</TABLE>

Note: In June 1996 the Company's 6 3/4% Sub-ordinated  Convertible Debenture was
converted into shares of Common stock. The Supplemental calculation is presented
in lieu of the fully diluted  calculation  and assumes the conversion took place
at the beginning of the period.  This calculation also adds interest expense for
the period, net of tax, back to net income.

Note:  The  shares  outstanding  for  1995  have  been  adjusted  to  reflect  a
two-for-one  split of the  Company's  Common  Stock in the form of a 100 percent
stock dividend effective September 27, 1995.


<PAGE>


Pursuant  to the  requirement  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:             November 1, 1996          BY:       /s/ANTHONY R. GETTE
                                                     --------------------
                  Anthony R. Gette
                  President and
                  Chief Operating Officer



DATE:             November 1, 1996          BY:       /s/GARY E. MISTLIN
                                                     -------------------
                  Gary E. Mistlin
                  Chief Financial Officer
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