<TABLE>
<CAPTION>
EXHIBIT 11
                      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,
                                                       1995         1994             1995        1994
PRIMARY:

<S>                                                 <C>          <C>               <C>         <C>     
PRIMARY EARNINGS                                    $  5,556     $  3,400          $ 11,040    $  7,090

AVERAGE SHARES OUTSTANDING                            26,518       22,004            25,369      21,846

NET EFFECT OF DILUTIVE STOCK OPTIONS-- BASED 
ON THE TREASURY STOCK METHOD USING 
AVERAGE STOCK MARKET PRICE                               853          242               746         192

TOTAL SHARES FOR PRIMARY EARNINGS                     13,259       11,002            13,103      10,923

PRIMARY EARNINGS PER SHARE                          $    .21     $    .15          $    .44    $    .32

SUPPLEMENTAL AND FULLY DILUTED:
PRIMARY EARNINGS                                    $  5,556     $  3,400          $ 11,040    $  7,090

INTEREST AND RELATED EXPENSES ON 6 3/4%
      DEBENTURES ELIMINATED                              165          279               250         558

FULLY DILUTED EARNINGS                              $   5,712    $  3,679          $ 11,290    $  7,648

AVERAGE SHARES OUTSTANDING                             26,751      25,038            26,630      24,982

NET EFFECT OF DILUTIVE STOCK OPTIONS--BASED
ON THE TREASURY STOCK METHOD USING THE
HIGHER OF ENDING AND AVERAGE STOCK MARKET PRICES          969         293               958         294

ADDITIONAL SHARES ISSUED IN ASSUMED CONVERSION 
OF 6 3/4% DEBENTURES AT 16.50 PER SHARE                     -       1,466                 -       1,466

TOTAL SHARES FOR SUPPLEMENTAL/FULLY DILUTED            27,720      26,797            27,588      26,742

SUPPLEMENTAL/FULLY DILUTED EARNINGS PER SHARE       $     .21    $    .14         $     .42    $    .31

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Note: In June 1995 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 for six months ended September 30, 1995
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 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 13, 1995                           BY: /s/ANTHONY R. GETTE     
      Anthony R. Gette
      President and
      Chief Operating Officer



DATE: November 13, 1995                           BY: /s/GARY E. MISTLIN      
      Gary E. Mistlin
      Chief Financial Officer