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| x
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended**March 31, 2005**or
o
TRANSITION REPORT PURSUANT TOSECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT			OF			1934

Commission File No. 0-7955

**MENTOR CORPORATION**(Exact name ofregistrant as specified in its charter)

**Minnesota**(State of other jurisdiction of        incorporationor organization)
**41-0950791**(IRS Employer Identification No.)
**201 Mentor Drive, Santa Barbara, California 93111**(Address of principal executive offices) (Zip Code) 

**(805) 879-6000**(Registrant's telephone number, including area code) 

**Title of Each Class**

** **

**Name of Each Exchange on Which  Registered**

Common Shares 

New York Stock Exchange

Securities registered pursuant toSection 12(g) of the Act:  None

Common Shares, par value $.10 pershare

Indicateby check mark whether the Registrant (1) has filed all reports required to befiled by Section 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the Registrant wasrequired to file such reports), and (2) has been subject to such filingrequirements for the past 90 days.  Yes x No o

Indicateby check mark if disclosure of delinquent filers pursuant to Item 405 ofRegulation S-K is not contained herein, and will not be contained, to the bestof Registrant's knowledge, in a definitive proxy or information statementincorporated by reference in Part III of this Form 10-K or any amendment tothis Form 10-K  o

Indicateby check mark whether the Registrant is an accelerated filer (as defined inExchange Act Rule 12b-2).Yes x No o

Based on the closing saleprice on the New York Stock Exchange as of the last business day of theRegistrant's most recently completed second fiscal quarter (September 30, 2004),the aggregate market value of the Common Shares of the Registrant held bynon-affiliates of the Registrant was approximately $1,059,407,465.  For purposesof this calculation, shares held by each executive officer, director and holderof 10% or more of the outstanding shares of the Registrant have been excluded inthat such persons may be deemed to be affiliates.  This determination ofaffiliate status is not necessarily a conclusive determination for otherpurposes.

Asof July 18, 2005, there were approximately 42,335,458 Common Shares outstanding.
 
**EXPLANATORY NOTE**

 

We are filing this AmendmentNo. 1 on Form 10-K/A to our Annual Report on Form 10‐K for the fiscal year endedMarch 31, 2005 (the "Report") for the purpose of including information that wasto be incorporated by reference from our definitive proxy statement pursuant toRegulation 14A of the Securities Exchange Act of 1934, as amended (the "ExchangeAct").  We will not file our definitive proxy statement within 120 days of ourfiscal year ended March 31, 2005, and are, therefore, amending Part III of theReport and, for convenience of the reader, restating the Report in itsentirety.  We anticipate filing our definitive proxy statement in August 2005for our 2005 Annual Shareholder Meeting, which is currently scheduled to be heldon September 14, 2005.  In addition, in connection with the filing of thisAmendment and pursuant to Rules 12b‐15 and 13a‐14 under the Exchange Act, we areincluding with this Amendment currently dated certifications.  Except asdescribed above, no other amendments are being made to the Report.  ThisForm 10‐K/A does not reflect events occurring after the filing of our originalReport, modify or update the disclosure contained in the Report in any way otherthan as required to reflect the amendments discussed above.

 
2
**MENTOR CORPORATION**

**TABLE OF CONTENTS**
**ITEM****PART  I**
**PAGE**
1.Business
4
General
4
Recent Events
5
Principal  Products and Markets
5
Marketing
9
International  Operations
9
Competition
9
Government  Regulations
10
Medicare,  Medicaid and Third Party Reimbursement
13
Product  Development
17
Patents  and Licenses
18
Raw  Material Supply and Single Source Suppliers
18
Seasonality
18
Working  Capital
19
Employees
19
Executive  Officers of the Registrant
19
Available  Information
20
Risk  Factors
20
2.Properties
27
3.Legal  Proceedings
28
4.Submission  of Matters to a Vote of Security Holders
28
   **PART  II**5.Market  for Registrant's Common Equity, Related Stockholder Matters and Issuer  Purchases of Equity Securities
	29
6.Selected  Financial Data
30
7.Management's  Discussion and Analysis of Financial Condition and Results of Operations
31
7A.Quantitative  and Qualitative Disclosures About Market Risk
43
8.Financial  Statements and Supplementary Data
44
9.Changes  in and Disagreements with Accountants on Accounting and Financial Disclosure
44
9A.Controls  and Procedures
44
9B.Other  Information
47
   **PART  III**10.Directors  and Executive Officers of the Registrant
47
11.Executive  Compensation
52
12.Security  Ownership of Certain Beneficial Owners and Management and Related Stockholder  Matters
	59
13.Certain  Relationships and Related Transactions
61
14.Principal  Accountant Fees and Services
62
   **PART  IV**15.Exhibits  and Financial Statement Schedules 
63
Report of  Independent Registered Public Accounting Firm
64
Consolidated  Financial Statements
65
Signatures
92
Exhibit  Index
93
   
3

**PART I**

**FORWARD-LOOKING STATEMENTS**

Unless the context indicates otherwise, when we refer to"Mentor," "we," "us," "our," or the"Company" in this Form 10-K, we are referring to Mentor Corporationand its subsidiaries on a consolidated basis.  Various statements in thisForm 10-K or incorporated by reference into this Form 10-K, in future filingsby us with the SEC, in our press releases and in our oral statements made by orwith the approval of authorized personnel, constitute "forward-lookingstatements" within the meaning of the Private Securities Litigation ReformAct of 1995.  Forward-looking statements are based on current expectationsand are indicated by words or phrases such as "anticipate,""estimate," "expect," "intend,""project," "plan,"  "believe,""will," "seek," and similar words or phrases and involveknown and unknown risks, uncertainties and other factors which may cause actualresults, performance or achievements to be materially different from any futureresults, performance or achievements expressed or implied by suchforward-looking statements.  Some of the factors that could affect ourfinancial performance or cause actual results to differ from our estimates in,or underlying, such forward-looking statements are set forth under the headingof "Risk Factors" or elsewhere in this Form 10-K. Forward-looking statements include statements regarding, among other things:
-  Our anticipatedgrowth strategies; 
-  Our intention tointroduce or seek approval for new products; 
-  Our ability tocontinue to meet FDA and other regulatory requirements; 
-  Our anticipatedoutcomes of litigation and regulatory reviews; and 
-  Our ability toreplace sources of supply without disruption and regulatory delay.  

These forward-looking statements are based largely on ourexpectations and are subject to a number of risks and uncertainties, many ofwhich are beyond our control.  Actual results could differ materially fromthese forward-looking statements as a result of the facts described in"Risk Factors" or elsewhere including, among others, problems withsuppliers, changes in the competitive marketplace, significant productliability or other claims, difficulties with new product development, theintroduction of new products by our competitors, changes in the economy, UnitedStates Food Drug and Administration ("FDA") delay in approval or rejection ofnew or existing products, changes in Medicare, Medicaid or third-party reimbursementpolicies, changes in government regulations, use of hazardous orenvironmentally sensitive materials, inability to implement new informationtechnology systems, inability to integrate new acquisitions, and otherevents.  We undertake no obligation to publicly update or revise anyforward-looking statements, whether as a result of new information, futureevents or otherwise.  In light of these risks and uncertainties, we cannotassure you that the forward-looking information contained in this Form 10-Kwill, in fact, transpire.

**ITEM 1.**

**BUSINESS.**

Mentor Corporation was incorporated in Minnesota in1969.  Our fiscal year ends on March 31, and references to fiscal 2005,fiscal 2004 or fiscal 2003 refer to the years ended March 31, 2005, 2004 or 2003, respectively.

General

We develop, manufacture and market a broad range of productsserving the medical specialties market.  Our products are utilized bythree primary segments: aesthetic and general surgery (plastic andreconstructive surgery), surgical urology, and clinical and consumerhealthcare.  Aesthetic and general surgery products include surgicallyimplantable prostheses for plastic and reconstructive surgery as well ascapital equipment and consumables used for soft tissue aspiration or bodycontouring (liposuction).  Surgical urology products include surgicallyimplantable prostheses for the treatment of impotence, surgically implantableincontinence products, urinary care products, and brachytherapy seeds for thetreatment of prostate cancer.  Clinical and consumer healthcare productsinclude catheters and other products for the management of urinary incontinenceand retention. 

 
4
Recent Events

On April 15, 2003, we purchased the U.S. method patent rights to a surgical procedure known as the trans-obturator technique,which utilizes a sling device implanted through the trans-obturator foramen inthe treatment of female urinary incontinence.  In July 2003, we acquiredexclusive distribution rights to the ObTape® product in the United States, which is used in the trans-obturator technique.

On August 25, 2003, we acquired A-Life Ltd. located in Edinburgh Scotland from Vitrolife AB.  A-Life has developed proprietarytechnology related to double cross-linked hyaluronic acid dermal filler products. We have filed an application for CE mark and received approval to market theproducts in Europe and are currently conducting a clinical study to seekapproval of the products as an injectable dermal filler for facial aestheticapplications in the United States.  

On October 25, 2003, we acquired Inform Solutions, Inc., nowdoing business as Mentor Solutions, located in San Diego, California.  MentorSolutions is a leading provider of comprehensive, integrated practicemanagement software and revenue enhancement services in the plastic surgeryindustry.  

On December 10, 2003, we entered into an exclusive license agreement with Wisconsin Alumni Research Foundation (WARF) to develop,manufacture and distribute products utilizing their proprietary botulinum toxintechnology.  We have completed construction of a production facility and havebegun a clinical study in the United States to seek approval of the productinitially for aesthetic applications.

In December 2003, we completed the submission for our siliconegel PMA application to the FDA for breast augmentation, reconstruction andrevision.  The FDA indicated that our PMA "is sufficiently completeto permit a substantive review and is, therefore, suitable forfiling."  On January 8, 2004, the FDA released a "Draft Guidance forSaline, Silicone Gel, and Alternative Breast Implants".  This new draftguidance has additional requirements from the FDA's previously issued guidancedocument dated February 2003.  In August 2004, we amended our PMA based on theJanuary 2004 revised (new) FDA draft guidance and responded to other issuesraised by the FDA.  On April 11-13, 2005, an advisory panel composed of outsideexperts selected by the FDA met to consider questions presented to it by theFDA regarding our and our competitor's PMA submissions and to make arecommendation to the FDA regarding whether the PMA applications should beapproved.  The panel recommended approval of our PMA submission to the FDA,with conditions.  The FDA must deliberate on the recommendations of the panel.  Wecannot predict the timing or the outcome of this review.  In the meantime, wecontinue to address the FDA's questions, and the FDA review and approvalprocess may require additional substantial time and expense, with no assurancesof success.  

Principal Products and Markets

The following table shows the net sales attributable to ourprincipal product lines, each of which constitute one of our three reportablebusiness segments, and the percentage contributions of such net sales to totalnet sales for the periods indicated.

Year Ended March 31,

**2005**

2004

2003

(in thousands)

**Amount**

**%**

Amount

%

Amount

%

Aesthetic and General Surgery

** $**

**251,726 **

**52%**

 $

218,437

52%

 $

191,405

50%

Surgical Urology	

**129,292 **

**   27%**

108,370

26%

106,675

28%

Clinical and Consumer Healthcare

**102,379 **

**     21%**

95,361

22%

84,304

22%

** $**

**483,397 **

**    100%**

 $

422,168

    100%

 $

382,384

    100%

* *
5
*Aesthetic and General Surgery Products*

Our aesthetic and general surgery products fall into three generalcategories: breast implants, body contouring and other aesthetics.  Netsales for each of these product categories and the percentage contributions ofsuch net sales to total net sales for Aesthetic and General Surgery are asfollows:

Year Ended March 31,

**2005**

2004

2003

(in thousands)

**Amount**

**%**

Amount

%

Amount

%

Breast implants

** $**

**217,420**

**86.4%**

194,052

88.8%

172,024

89.9%

Body contouring

**18,609**

**7.4%**

15,276

7.0%

12,621

6.6%

Other aesthetics

**15,697**

**6.2%**

9,109

4.2%

6,760

3.5%

Aesthetic and General Surgery	

** $**

**251,726**

**100.0%**

218,437

100.0%

191,405

100.0%

We develop, produce, and market a broad line of breastimplants, including saline-filled implants and silicone gel-filled (MemoryGelTM)implants.  Our breast implants consist of a silicone elastomer shell thatis either filled during surgery with a saline solution or pre-filled during themanufacturing process with silicone gel.  Our MemoryGelTM products come invarying degrees of cohesiveness.  Additionally, all of our implants have eithera smooth or textured surface and are provided in a variety of sizes and shapesto meet the varying preferences of patients and surgeons.    

Mammary prostheses have applications in both cosmetic andreconstructive plastic surgery procedures. These prostheses are used inaugmentation procedures to enhance breast size and shape, correct breastasymmetries and help restore fullness after breast feeding.  Duringreconstruction procedures, mammary prostheses are utilized as a surgicalsolution to create a breast mound following a mastectomy.  Breastreconstruction is a surgical option for many women following a mastectomy,either at the time of surgery or a later date. 

We carry a full line of breast reconstruction productsincluding the Contour Profile Expander (CPX® ) family of breast expanders.  These expansion products,used in the first-stage of a two-stage breast reconstruction, create a pocketthat will ultimately hold the breast implant that is placed in a subsequentsecond-stage operation.  All of the CPX devices utilize our proprietaryBufferZoneTM self-sealing technology andCenterscopeTM injection port locators.  Wealso are the industry leader for single-stage breast reconstruction procedures,with our line of smooth and textured Becker implants, which are designed to beused as both an expander and an implant. 

We offer a line of extremity tissue expanders. Extremity tissue expansion involves the process of growing additional tissuefor reconstruction and skin graft procedures.  Some of the major applicationsof extremity tissue expansion include the correction of disfigurements such asburns, large scars and congenital deformities.

We market an ultrasound-assisted product used for theaspiration of soft tissues in general surgery and cosmetic surgery applicationsand have obtained U.S. Food and Drug Administration ("FDA") approvalto label the product for use in Ultra-sonic liposuction.  Our subsidiary,Byron Medical, Inc., offers a complete line of liposuction products includingtraditional power-assisted and ultrasonic liposuction product offerings anddisposable supplies.  As a result we are positioned as a broad linesupplier to the entire body contouring (liposuction) market.

In fiscal 2005, Mentor founded two new business lines in theAesthetics arena: Mentor Solutions and Facial Aesthetics. We had previously acquireda company called Inform Solutions and during the year  combined it into a new focusarea of our business called Mentor Solutions.  The Mentor Solutions groupoffers software, consulting and business management tools to help plasticsurgeons grow their business.

Inthe Facial Aesthetics area, we launched our new dermal filler product, PuragenTM,in a variety of international markets in May 2005.  PuragenTM is our proprietarynon-animal based, hyaluronic acid dermal filler that features an innovative doublecross-linked technology (DXLTM), making it the next generation in injectiblehyaluronic acid fillers.  We are currently conducting a clinical study ofPuragen TM in the United States, which is anticipated to be completed before theend of calendar 2005.
6
Weare developing a next-generation botulinum toxin type A product based onproprietary technology that yields a formulation designed to be purer thanother commercially available botulinum products.  During fiscal 2005, weinitiated the United States phase 1 dose escalation study for cosmeticindications.

*Surgical Urology Products*

Our surgical urology products fall into four generalcategories: erectile dysfunction products, cancer treatment products(brachytherapy), women's health products, and disposable urinary care products. Net sales for each of these product categories, and the percentage contributionsof such net sales to total net sales for Surgical Urology, are as follows:

Year Ended March 31,

**2005**

2004

2003

(in thousands)

**Amount**

**%**

Amount

%

Amount

%

Erectile dysfunction

**$**

**26,353**

**20.4%**

$

23,201

21.4%

$

24,733

23.2%

Brachytherapy

**15,828**

**12.2%**

14,615

13.5%

24,512

23.0%

Women's health

**22,537**

**17.4%**

15,552

14.4%

9,981

9.3%

Disposable urinary care/other

**64,574**

**50.0%**

55,002

50.7%

47,448

44.5%

Surgical Urology	

**$**

**129,292**

**100.0%**

$

108,370

100.0%

$

106,675

100.0%

Our erectile dysfunction products consist of a line ofpenile implants for the treatment of male sexual impotence.  Penileprostheses are implanted in men who cannot achieve a natural erection ofsufficient rigidity for sexual intercourse.  Penile implants have becomethe standard of care for men who have not responded to less invasive oral therapies. In order to respond to a variety of physician and patient preferences, wemanufacture several types of penile prostheses, including hydraulic inflatabledevices and a malleable prosthesis.  We have FDA approval to market theTitan® Inflatable penile prosthesis and theGenesisTM malleable penile prosthesis with a hydrophilic coating that offers anumber of advantages to both the physician and the patient.  We also haveConformite Europeene (CE) approval for the sale and marketing of penileimplants utilizing the same coating, ResistTM,  which is designed to reduce bacterial adherence. 

Our cancer treatment products consist primarily of two typesof brachytherapy seeds (iodine and palladium) for the treatment of prostatecancer, as well as associated supplies and delivery systems.  Our iodineseeds, ProstaSeed® , are manufactured by oursubsidiary, Mills Biopharmaceuticals, Inc.  For palladium seeds, weentered into a nonexclusive agreement in January 2003 to distribute BestTM Medical Palladium-103 brachytherapy seeds, and beganto distribute those seeds shortly thereafter.  However, due todifficulties in increasing manufacturing capacity in a short time frame, wewere unable to secure adequate supply from the vendor to fulfill customerdemand during fiscal 2004.  In fiscal 2005, we had a sufficientsupply of seeds, and expect that our current sources of supply are adequate tomeet anticipated customer demand.  

In Octoberof 2002, the FDA approved the IsoLoaderTM, our computer-based workstation andautomated cartridge-based needle loading and physics workstation, which automatesbrachytherapy needle loading, radioactive seed assay and reporting for use inbrachytherapy procedures.  In early 2003, we began to market the workstation.  Wealso received the necessary approvals from the Canadian Therapeutic ProductsDirectorate to market and sell the IsoloaderTM in Canada in April of 2002.  Inaddition, we market a variety of other brachytherapy products, which includeprescription loaded needles and strands, pre-loaded cartridges, and a completeline of pre-loaded style and original MICK® applicator needles.

In June of 2005, we launched our new IsoStrandTM product foruse in conjunction with the IsoLoaderTM workstation.  The key benefit of thisnew technology is that it allows the end-user to automate stranding and needleloading safely and efficiently, directly from the treatment plan on theIsoLoaderTM.  This key benefit meets the clinical shift towards intra-operativeplanning and the clinical demands for "real time" strands.

 
7
Our Women's Health offering consists of a line of innovativesurgical products to treat Stress Urinary Incontinence (SUI) and pelvic floordisorders.  These procedures provide relief for women suffering from stress urinaryincontinence and pelvic organ prolapse, and consists of the following products:
-  ObTape® is a polypropylene trans-obturator sling used totreat SUI.  ObTape®, which was initially sold in Europe through an exclusive supply and distribution arrangement.  In fiscal 2004, weacquired the exclusive rights to distribute these products in the United States and received 510(k) approval from the FDA to market ObTape®.  This product uses an innovative and patented Trans-obturatorsurgical approach that offers the benefits of a faster, less invasive surgicalprocedure to patients and a selection of specially designed surgical tools tothe physicians.
-  ArisTM, our newest trans-obturator sling product for the treatment of SUI, waslaunched on May 21, 2005.  ArisTM represents our newest technicalachievement for a knitted, monofilament polypropylene tape and offers thebenefits of being a light and thick mesh, with smooth edges and low elasticity.	
-  Suspend® Tutoplast®	Processed Fascia Lata, which  is treated using Tutogen Medical Inc.'sproprietary Tutoplast® process toensure safe and strong tissue grafts that are non freeze-dried.  Tutogenharvests and processes the donor tissue and we have the exclusive distributionrights to this innovative product used to treat SUI and pelvic organ prolapse. 
-  Axis® Tutoplast®	 Processed Dermis, which also uses Tutogen Medical Inc.'s proprietaryTutoplast® process to ensure safe and strongtissue grafts that are non freeze-dried.  We also have the exclusivedistribution rights to this product which offers the surgeon an additionaltissue choice for the treatment of SUI and pelvic organ prolapse.  

Our urinary care products consist of disposable urologicaldevices for use in the hospital and outpatient setting.  These devicesconsist of endourological stents, catheters, urinary drainage systems, stonebaskets, wound drainage products and other specialty urological items, most ofwhich are manufactured and marketed by our Porges subsidiary.  Theseproducts are used during and following surgery for the treatment of upperurinary tract disease such as kidney stones, ureteral stones and tumors, andfor the diagnosis and treatment of lower urinary track diseases such as BPH,prostate cancer, bladder cancer, urethral strictures and other voidingdisorders, including urinary incontinence.

*Clinical and Consumer Healthcare Products*

We manufacturer a broad line of daily management productswhich provide dignified solutions for urinary incontinence and retentionproblems.  We market a complete line of intermittent urinary catheters, maleexternal catheters and urine collection bags, as well as Foley catheters andtrays.  These disposable products are used in homes, hospitals, rehabilitationand extended care facilities around the world.  Approximately two-thirds of ourrevenues in this business segment are primarily from sales of intermittentcatheters for the management of urinary retention and to a lesser degree, maleexternal catheters for the management of urinary incontinence. Sales of otherancillary products account for the remaining revenues. 

Our Porges subsidiary specializes in urological disposables,diagnostic tools and various devices for surgery and postoperativefollow-up.  We introduced the first of these products into the U.S. market in fiscal 2002 and continue to expand the range of products into developingmarkets.  We also manufacture and market incontinence and ostomy products primarilyfor the home healthcare market such as drainage bags, ostomy pouches,intermittent catheters, male external catheters, and Foley catheters. 

Various ancillary urologic products are included in ourproduct portfolio including organic odor eliminators, moisturizing skin creamsand ointments, and pessaries for the management of pelvic organ prolapse.  Wealso distribute the BTA *Stat*® point-of-care bladder cancer screening test manufactured by Polymedco,Inc., under an exclusive supply and distribution agreement.

 
8
We continue to be a leading developer of specialtyintermittent catheters to meet the varied needs of our customers.  The Self-Cath Plus®,a patent-pending hydrophilic intermittent catheter, and theSelf-Cath Closed System have provided a platform for the development of the newSelf-Cath HydroGel®.  Launching in August of 2005, theSelf-Cath HydroGel® incorporates a unique combinationof features providing protection to minimize the incidence of  urinary tractinfections and a highly lubricious lubricant for smooth insertion. 

Marketing

We employ specialized domestic sales forces for ouraesthetic surgery, body contouring, and urologic specialties, which includesour women's health, erectile dysfunction, prostate brachytherapy and clinicaland consumer healthcare product lines.  Each sales force provides productinformation or specific data support and related services to physicians, nursesand other health care professionals.  We also market certain products,particularly our disposable incontinence products, through a domestic networkof independent hospital supply dealers and healthcare distributors, and throughretail pharmacies.

We promote our products through participation in andsponsorship of medical conferences and educational seminars, radio, newspaper,specialized websites, journal advertising, direct mail programs, and a varietyof marketing support programs.  In fiscal 2005, we launched the firstprimetime  advertising campaign in the industry for our saline breast implantproducts.  We ran four distinct commercials on ABC's *Extreme Makeover* programfor the 2004/05 season while at the same time launching our *Mentor4me.com*patient education program designed to help educate interested women aboutbreast augmentation surgery and help them locate surgeons.  During the yearthese commercials have also run during ABC's Daytime programming and ABC's *DesperateHousewives*program.  Mentor participates in supporting organizations thatprovide counseling and education for persons suffering from specific diseasestates, and we provide patient education materials for most of our products tophysicians for use with their patients.  The "Kids Can Cath!" catheterizationtraining program is aimed to provide creative tools to clinicians and parentsof children who live with spina bifida in order to maximize the level ofself-care for each child.  We also conduct patient awareness programs including"Straight Talk about E.D." and "Back in ControlTM" to help educate individuals on erectile dysfunctionand female stress urinary incontinence, respectively.

International Operations

We export most of our product lines, principally to Canada, Western Europe, Central and South America, and the Pacific Rim.  Products aresold through our direct international sales offices in Canada, the   United Kingdom, Germany, France, Japan, Benelux, Australia, Spain, Portugal and Italy, as well as through independent distributors in othercountries.  Total foreign net sales through distributors and directinternational sales offices were $195.2 million, $170.4 million, and $138.2million in fiscal 2005, 2004 and 2003, respectively.  Other than salesmade through our international sales offices, which are denominated in thelocal currency of the sales office, export sales are made in United Statesdollars.  

In addition, we manufacture mammary implants in TheNetherlands, disposable urology products in France and the United Kingdom and have recently initiated production of facial products in the United Kingdom.  Total long-lived assets located in foreign countries were $59.8million, $62.2 million, and $48.1 million in fiscal 2005, 2004 and 2003,respectively.  

For additional information regarding our international operations,see "Risk Factors - Our International Business Exposes Us to a Number ofRisks" and "Note R - Business Segment Information" of the"Notes to the Consolidated Financial Statements."

Competition

We believe we are one of the leading suppliers of cosmeticand reconstructive surgery products, penile implants, and disposable catheterproducts.  This belief is based upon information developed internally,public information sources, and information from independent research studiesof market share. 

9

In the domestic breast implant market, we compete primarilywith one other company, Inamed Corporation.  The primary competitivefactors in this market currently are product performance and quality, range ofstyles and sizes, proprietary design, warranty programs, customer service and,in certain instances, price.  In Europe, we compete with InamedCorporation and various smaller competitors.  On March 21, 2005, Medicis, a specialty pharmaceutical company with offerings in the dermatological, podiatric andaesthetics markets, and a competitor with our newly launched facial dermalfiller products, announced a definitive merger agreement with InamedCorporation.  As of June 9, 2005 the merger was not yet completed.

We compete primarily with only one other company worldwidein the inflatable penile implant market, American Medical Systems, Inc. Several companies sell competing malleable penile implants.  The primarycompetitive factors in the penile implant market are product performance andreliability, ease of implantation, proprietary design, and customerservice.  We believe that by providing several types of implants thatemphasize high performance and reliability, we can successfully respond tovarious physician and patient preferences.  Recently, the erectiledysfunction market has experienced renewed growth in the penile implant segment,which has recently stabilized following the introduction of two additional oralmedications. 

We compete with many other companies in the United States providing brachytherapy seeds for the treatment of prostate cancer, includingOncura, a division of Amersham Health, C.R. Bard, Inc., TheragenicsCorporation, North American Scientific, Inc., and others.  The primarycompetitive factors in this market are technologies that support efficientpreparation and implantation of radioactive sources through improved productdelivery, price, product offering, customer service, and consistentquality.  We believe that we have the third largest market share foriodine and palladium brachytherapy seeds.

We compete with a number of other companies in thepubovaginal sling and pelvic floor reconstruction market, including J&JGynecare, C.R. Bard, Inc., American Medical Systems, Inc., Boston Scientific'sMicrovasive division, and others.  As a first line treatment, the demandfactors for this market include having a wide selection of materials andoffering the surgeon multiple choices of procedure options to meet specificpatient requirements.  We offer a wide selection of choices including allograft,bioresorbable and synthetic materials that may be placed through a number ofsurgical techniques.  We also believe that our patented surgical methodprovides the least invasive treatment for stress urinary incontinence. 

Through our innovative design and customer-focused  marketingof catheters and other disposable incontinence products, we have been able tocompete successfully against larger companies in this market.  C.R. Bard,Inc., Hollister, Inc., Kendall (a division of Tyco HealthCare), and ColoplastCorporation are the dominant competitors in the worldwide market.  Wecompete primarily on the basis of product design and performance, and byproviding product support and related services to health care professionals andconsumers.  

Government Regulations

*General*

As a manufacturer of medical devices our manufacturingprocesses and facilities are subject to continuing review by the FDA andvarious state and international agencies ("Agencies").  These Agenciesinspect our processes and our facilities from time to time to determine whetherwe are in compliance with various regulations relating to manufacturingpractices and other requirements.  These Agencies have the power toprevent or limit further marketing of products based upon the results of theseinspections.  These regulations depend heavily on administrativeinterpretation. There can be no assurance that future interpretations made bythese Agencies will not adversely affect us.  Failure to comply with theseAgencies regulatory requirements may result in enforcement action by these Agencies,including product recalls, suspension or revocation of product approval,seizure of product to prevent distribution, imposition of injunctionsprohibiting product manufacture or distribution, and civil or criminalpenalties.  

Advertising and promotion of medical devices are regulatedby the FDA and the Federal Trade Commission ("FTC") in the U.S. and by analogous agencies internationally.  A determination that we are inviolation of regulatory requirements governing promotional activities couldlead to imposition of various penalties, including warning letters, productrecalls, injunctive relief, and civil or criminal penalties.

Products and materials manufactured internationally may comeunder Homeland Security statutes from time to time and could be considered for restrictedentry into the United States by FDA and U.S. Customs.  The restrictedentry of such products and materials could affect the manufacturing and sale ofproduct domestically and internationally. 

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*Regulation of Medical Devices*

Under the "Federal Food, Drug, and Cosmetic Act" ("FDCA")as amended, the FDA has the authority to adopt regulations that: (i) setstandards and general controls for medical devices; (ii) require demonstrationof safety and effectiveness or other forms of data support prior to marketingdevices which the FDA believes require pre-market approval or clearance; (iii)require test data to be submitted to the FDA prior to evaluation in humans;(iv) permit detailed inspections of device manufacturing facilities; (v)establish Good Manufacturing Practices ("GMPs") now referred to asthe Quality System Regulation ("QSR") that must be followed in devicemanufacture; (vi) require reporting of certain adverse events, devicemalfunctions, and other post-market information to the FDA; and (vii) prohibitdevice exports that do not meet certain requirements.  The FDA alsoregulates promotional activities by device companies.  Essentially all ofour products currently marketed are medical devices and are therefore subjectto FDA regulation in the U.S. and analogous foreign agencies for theinternational countries to which we export our products.

The FDCA established complex procedures for FDA regulationof devices.  Devices are placed in three classes:  Class I (generalcontrols to preclude misbranding or adulteration, compliance with labeling andother requirements), Class II (special controls and FDA clearance in additionto general controls), and Class III (a pre-market approval application("PMA") before commercial marketing).  Class III devices are the most extensively regulated.  Class III devices require each manufacturerto submit to the FDA a PMA that includes information demonstrating the safetyand effectiveness of the device.  The majority of our aesthetic surgeryand urology implants are in Class III, while most of our disposableincontinence products are in Classes I and II.

In 1991, we submitted a PMA for our silicone gel-filledmammary prostheses to the FDA.  In 1992, the FDA's outside advisory panelon aesthetic surgery products indicated that although there was insufficientdata to establish with reasonable certainty that silicone gel implants weresafe and effective, there was a public health need for these types ofimplants.  The FDA adopted the recommendations of the panel.

The FDA denied the pending applications for the use ofsilicone gel-filled breast implants for augmentation, but provided for thecontinued availability of the implants for reconstruction and revision purposeson the basis of a public health need.  Since 1993, women have beenrequired to enroll in a clinical program for future follow-up in order toreceive gel-filled implants for reconstruction.  Patients are required tosign an informed consent form and physicians must certify that saline implantsare not a satisfactory alternative.  We continue to ship these productsunder the terms of this clinical program, and these shipment activities requiredevice tracking and documentation support to ensure compliance andaccountability.

In 1993, the FDA published proposed guidelines for the PMAapplicable to our saline-filled breast implants.  We submitted all therequired data for our saline implants, and the FDA approved our application on May 10, 2000.  In conjunction with its review of the data, the FDA inspected ourmanufacturing facility in Irving, Texas and indicated the facility was insubstantial compliance with the applicable regulations.  

Concurrently, in 1993, the FDA also published proposedguidelines for the PMA applicable to our inflatable penile prostheses.  Wesubmitted all required data for our penile implants, and received FDA approvalon July 14, 2000.  In addition, on July 19, 2002, we received PMA approval from the FDA for our saline-filled testicular implants.

 

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In December 2003, we completed the submission for oursilicone gel PMA application to the FDA for breast augmentation, reconstructionand revision.  The FDA indicated that our PMA "is sufficientlycomplete to permit a substantive review and is, therefore, suitable forfiling."  On January 8, 2004, the FDA released a "Draft Guidance forSaline, Silicone Gel, and Alternative Breast Implants."  This new draftguidance has additional requirements from the FDA's previously issued guidancedocument dated February 2003.  In August 2004, we amended our PMA based on theJanuary 2004 revised (new) FDA draft guidance and responded to other issuesraised by the FDA.  On April 11-13, 2005, an advisory panel composed of outsideexperts selected by the FDA met to consider questions presented to it by theFDA regarding our and our competitor's PMA submissions and to make arecommendation to the FDA regarding whether the PMA applications should beapproved.  The panel recommended approval of our PMA submission to the FDA,with conditions.  The FDA must deliberate on the recommendations of the panel.  Wecannot predict the timing or the outcome of this review.  In the meantime, wecontinue to address the FDA's questions, and the FDA review and approvalprocess may require additional substantial time and expense, with no assurancesof success.  

We also have two pending applications for Medical DeviceLicenses in Canada for our silicone gel-filled breast implants.  An expertadvisory panel convened by the Canadian government on March 22, 2005 to review our pending application for Medical Device Licenses.  We have been notifiedof Health Canada's desire to hold a public forum on these devices sometimelater this calendar year.  We cannot predict the timing or outcome of thisreview or determine when or if Health Canada will approve our productapplications.  

*Biologics*

Certain other products being developed by us are regulatedby the FDA as biologics under the Public Health Service Act requiringpre-marketing approval, and are subject to regulations and requirements onpreclinical and clinical testing, manufacture, labeling, quality control,storage, advertising, promotion, marketing, distribution, and export. Prior to commercial sale of a biologic, a Biologics License Application("BLA") that includes results from required,  well-controlledclinical trials to establish the safety and effectiveness for the product'sintended use, and specified manufacturing information, must be submitted to,and approved by, the FDA.  FDA inspection of the manufacturing facilityduring review of the BLA is required to ensure that manufacturing processesconform to FDA-mandated GMPs.  Continued compliance with GMPs is requiredafter product approval, and post-approval changes in manufacturing processes orfacilities, product labeling, or other areas require FDA review andapproval.  

We have incurred, and will continue to incur, substantialcosts relating to laboratory and clinical testing of new and existing productsand the preparation and filing of documents required by the FDA for productapproval.  The process of obtaining marketing clearance and approvals fromthe FDA can be time consuming and expensive, and there is no assurance thatsuch clearances or approvals will be granted.  We also may encounterdelays in bringing new products to market as a result of being required by theFDA to conduct and document additional investigations of product safety andeffectiveness, which may adversely affect our ability to commercializeadditional products or additional applications for existing products.

*Additional Regulations*

As a manufacturer of medical devices and biologics, ourmanufacturing processes and facilities are subject to regulation and review byinternational regulatory agencies for products sold internationally.  Amedical device may only be marketed in the European Union ("EU") ifit complies with the Medical Devices Directive (93/42/EEC) ("MDD")and bears the CE mark as evidence of that compliance.  To achieve this,the medical devices in question must meet the "essentialrequirements" defined under the MDD relating to safety and performance,and we as manufacturer of the devices must undergo verification of ourregulatory compliance by a third party standards certification provider, knownas a "Notified Body".  We have obtained CE marking for ourproducts sold in the EU by demonstrating compliance with the ISO 9001, EN46001and ISO13485 international quality system standards.  Medical device lawsand regulations are also in effect in some of the other countries to which weexport our products.  These range from comprehensive device approvalrequirements for some or all of our medical device products, to requests forproduct data or certifications.  Failure to comply with theseinternational regulatory standards and requirements, and to changes in theinternational quality system standards, could affect our ability to market andsell products in these markets and may have a significant negative impact onsales and results of operations. 

 

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Additional products are being developed, which will beregulated as medicinal products in the EU and as such will require a marketingauthorization before they can be introduced into the market.  There aretwo routes by which this can be achieved: the centralized procedure whereby anapproval granted by the European Commission permits the supply of the productin question throughout the EU, or the Mutual Recognition Procedure("MRP") where a marketing authorization granted by one nationalauthority is recognized by the authorities of the other member states in whichwe intend to supply the products.  The centralized procedure is compulsoryfor biotechnology products and is optional for certain high-technologyproducts.  All such products which are not authorized by the centralizedroute must be authorized by the MRP unless the product is designed for a singleEU country, in which case a national application can be made.  In eachcase, the application must contain full details of the product and the researchthat has been carried out to establish its efficacy, safety and quality.

Our present and future business has been and will continueto be subject to various other laws and regulations, including state and locallaws relating to such matters as safe working conditions and disposal ofpotentially hazardous substances.  We may incur significant costs incomplying with such laws and regulations now, or in the future, and any failureto comply may have a material adverse impact on our business.

*Environmental Regulation*

We are subject to federal, state, local and foreignenvironmental laws and regulations.  Our manufacturing and research anddevelopment activities involve the controlled use of potentially hazardousmaterials, chemicals and biological materials, which require compliance withvarious laws and regulations regarding the use, storage, and disposal of suchmaterials.  We believe that our operations comply in all material respects withapplicable environmental laws and regulations in each country where we have abusiness presence. Although we continue to make expenditures for environmentalprotection, we do not anticipate any additional significant expenditures, incomplying with such laws and regulations, that would have a material impact onour earnings or competitive position.  We are not aware of any pendinglitigation or significant financial obligations arising from current or pastenvironmental practices that are likely to have a material adverse effect onour financial position.  We cannot assure, however, that environmentalproblems relating to properties owned or operated by us will not develop in thefuture, nor can we predict whether any such problems, if they were to develop,would require significant expenditures on our part.  In addition, we areunable to predict what legislation or regulations may be adopted or enacted inthe future with respect to environmental protection and waste disposal.

We are subject to regulation by the United StatesEnvironmental Protection Agency in each of our domestic manufacturingfacilities.  In addition, in Texas, we are subject to regulation by thelocal Air Pollution Control District as a result of some of the chemicals usedin our manufacturing processes.  In our Oklahoma facility, we are alsosubject to regulation by the United States Nuclear Regulatory Commission (NRC)due to the manufacture and distribution of brachytherapy seeds usingradioactive iodine I-125 and palladium Pd-103.  In our Wisconsin facility,we are also subject to regulation by the U.S. Department of Health and HumanServices, Centers for Disease Control, due to the nature of the biologicalagent used to manufacture our botulinum toxin product, *Clostridium botulinum*type A, which is still in the development phase.  Failure to comply with theregulations and requirements of these various agencies could affect our abilityto manufacture products and may have a significant negative impact on sales andresults of operations.

Medicare, Medicaid and Third-PartyReimbursement

Health care providers that purchase medical devices, such asour products, generally rely on third-party payors, including the Medicare andMedicaid programs and private payors, such as indemnity insurers, employergroup health insurance programs and managed care plans, to reimburse all orpart of the cost of the products.  In the United States, our products aresold principally to hospitals, surgery centers, surgeons and patients directlyand, in the case of certain home care products, through dealers anddistributors.  We invoice our customers and they remit directly tous.  In some cases, the patient and the procedure may be eligible forreimbursement by third-party payors, including Medicare, Medicaid and othersimilar programs, but this coverage is invisible to us on a case-by-casebasis.  However, we are aware that some of our customers are beingreimbursed, in full or in part, for our products or for procedures that utilizeour products, and we estimate that as much as 70% or more of our product salescould be reimbursed by these third-party payors.  This reimbursement canbe a significant market factor when the product cost represents a major portionof the total procedure cost and the reimbursement for that procedure (oralternative procedures) is changing, or influencing treatment decisions. As a result, demand for our products is dependent in part on the coverage andreimbursement policies of these payors.  The manner in which reimbursementis sought and obtained for any of our products varies based upon the type ofpayor involved and the setting in which the product is furnished and utilizedby patients. 

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Payments from Medicare, Medicaid and other third partypayors are subject to legislative and regulatory changes and are susceptible tobudgetary pressures.  Our customers' revenues and ability to purchase ourproducts and services is therefore subject to the effect of those changes andto possible reductions in coverage or payment rates by third-partypayors.  Any changes in the health care regulatory, payment or enforcementlandscape relative to our customers' health care services may significantlyaffect our operations and revenues.  Discussed below are certain factorswhich could have a significant impact on our future operations and financialcondition.  It is difficult to predict the effect of these factors on ouroperations; however, the effect could be negative and material.

*Medicare Overview*

Medicare is a federal program administered by the Centersfor Medicare and Medicaid Services ("CMS"), formerly known as HCFA,through fiscal intermediaries and carriers.  Available to individuals age65 or over, and certain other classes of individuals, the Medicare programprovides, among other things, health care benefits that cover, within prescribedlimits, the major costs of most medically necessary care for such individuals,subject to certain deductibles and co-payments.  There are threecomponents to the Medicare program relevant to our business:  Part A,which covers inpatient services, home health care and hospice care; Part Bwhich covers physician services, other health care professional services andoutpatient services; and Part C or Medicare+Choice, which is a program formanaged care plans.  

The Medicare program has established guidelines for thecoverage and reimbursement of certain equipment, supplies and services. In general, in order to be reimbursed by Medicare, a health care item orservice furnished to a Medicare beneficiary must be reasonable and necessaryfor the diagnosis or treatment of an illness or injury or to improve thefunctioning of a malformed body part.  The methodology for determining (1)the coverage status of our products; and (2) the amount of Medicarereimbursement for our products, varies based upon, among other factors, thesetting in which a Medicare beneficiary received health care items andservices.  Any changes in federal legislation, regulations and policyaffecting Medicare coverage and reimbursement relative to our products couldhave a material effect on our performance. 

*Medicare - Inpatient Hospital Setting*

A portion of our revenue is derived from our customers whooperate inpatient hospital facilities.  Acute care hospitals are generallyreimbursed by Medicare for inpatient operating costs based upon prospectivelydetermined rates.  Under the Prospective Payment System, or PPS, acute care hospitals receive a predetermined payment rate based upon the Diagnosis-RelatedGroup, or DRG, into which each Medicare beneficiary stay is assigned, regardlessof the actual cost of the services provided.  Certain additional or"outlier" payments may be made to a hospital for cases involvingunusually high costs.  Accordingly, acute care hospitals generally do notreceive direct Medicare reimbursement under PPS for the distinct costs incurredin purchasing our products.  Rather, reimbursement for these costs isdeemed to be included within the DRG-based payments made to hospitals for theservices furnished to Medicare-eligible inpatients in which our products areutilized.  Because PPS payments are based on predetermined rates and areoften less than a hospital's actual costs in furnishing care, acute carehospitals have incentives to lower their inpatient operating costs by utilizingequipment, devices and supplies, including those sold by us, that will reducethe length of inpatient stays, decrease labor or otherwise lower theircosts.  Our product revenue could be affected negatively if acute carehospitals discontinue product use due to insufficient reimbursement, or ifother treatment options are perceived to be more profitable. 

*Medicare - Outpatient Hospital Setting*

CMSimplemented the hospital Outpatient Prospective Payment System, or OPPS,effective July 1, 2000.  OPPS is the current payment methodology forhospital outpatient services, among others.  Services paid under the OPPSare classified into groups called Ambulatory Payment Classifications, or APC.  Services grouped within each APC are similar clinically and in terms of the resourcesthey require.  A payment rate is established for each APC through the application of a conversion factor that CMS updates on an annual basis. OPPS may cause providers of outpatient services with costs above the paymentrate to incur losses on such services provided to Medicare beneficiaries. 

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The Balanced Budget Refinement Act of 1999 provides fortemporary financial relief from the effects of OPPS through the payment ofadditional outlier payments and transitional pass-through payments tooutpatient providers reimbursed through OPPS who qualify for suchassistance.  Transitional pass-through payments are required for new orinnovative medical devices, drugs, and biological agents.  The purpose oftransitional pass-through payments is to allow for adequate payment of new andinnovative technology until there is enough data to incorporate cost for theseitems into the base APC group.  The qualification of a device fortransitional pass-through payments is temporary.  Most of the categoriesestablished under the pass-through system expired on January 1, 2003.  At that time, APC payment rates were adjusted to reflect the costs of devices(and drugs and biologics) that received transitional pass-throughpayments.  In January, 2004, a pass-through methodology was reintroducedfor brachytherapy seeds.  

Annually CMS proposes, and after consideration of publiccomment, implements changes to OPPS and payment rates for the followingcalendar year.  The OPPS methodology determines the amount hospitals willbe reimbursed for procedures performed on an outpatient basis and determinesthe profitability of certain procedures for the hospital and may impacthospital purchasing decisions.  

The products most affected by these most recent changes inreimbursement rules are our penile implants for the treatment of erectiledysfunction and our brachytherapy seeds for the treatment of prostatecancer.  We cannot predict the final effect that any change in OPPSregulations, including future annual updates, will have on our customers or ourpenile implant and brachytherapy seed revenues.  Any such effect, however,could be negative if APC groupings become less advantageous, reimbursementallowables decline, or if the OPPS is modified in any other manner detrimentalto our business.

*Medicare - Home Setting*

Our disposable urological products are provided to Medicarebeneficiaries in home care settings.  Medicare, under the Part B program,reimburses beneficiaries, or suppliers accepting assignment, for the purchaseor rental of covered Durable Medical Equipment and supplies for use in thebeneficiary's home or a home for the aged (as opposed to use in a hospital orskilled nursing facility setting).  As long as the Medicare Part Bcoverage criteria are met, certain of our products are reimbursed in the homesetting pursuant to a fee schedule payment methodology.  

There are increasing pressures on Medicare to control healthcare costs and to reduce or limit reimbursement rates for home medicalequipment, supplies and services, such as urological products.  Medicareis subject to statutory and regulatory changes, retroactive rate adjustments,administrative and executive orders and governmental funding restrictions, allof which could significantly decrease reimbursement payments to our customersfor our urological products, which may have a material impact on our revenues.

On February 11, 2003, CMS promulgated an interim final rule implementing its "inherent reasonableness"authority, which allows CMS and third-party insurance carriers to adjustpayment amounts by up to 15% per year for certain Medicare covered items andservices when the existing payment amounts are determined to be grosslyexcessive or deficient.  Using this authority, CMS and the carriers mayreduce reimbursement levels for certain items and services covered by MedicarePart B, which could have an adverse effect on our results of operations. 

On December 8, 2003, the Medicare Prescription Drug, Improvement and Modernization Act of 2003, or MMA, was enacted. The new law significantlychanges how Medicare Part B will pay for many medical supplies and productsused in the home setting.  Starting in 2007, Medicare will begin to phasein a nationwide competitive bidding program to replace the existing feeschedule payment methodology.  Under competitive bidding, suppliers wouldcompete for the exclusive or limited right to provide items to beneficiaries ina defined region.  CMS may use information on payments from thecompetitive bidding program to adjust payments in regions not subject tocompetitive bidding.  The impact of this competitive bidding program onour business is uncertain.  At this time, we do not know with certaintywhether urologicals will be subject to inherent reasonableness and/orcompetitive bidding, nor can we predict the impact of inherent reasonablenessand competitive bidding will have on our business. 

 

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Some of our medical supplies may be used by home healthagencies ("HHA") in connection with home care services furnished totheir patients.  HHAs are reimbursed by Medicare for their servicespursuant to a Home Health Prospective Payment System, under which most of theservices a Medicare patient receives under a home health plan of care arecovered by a single payment received by the home health agency for each 60-dayepisode of care. Home Health Resource Groups are used to classify patients forpurposes of determining payment rates.  The amount of the payment willultimately depend upon the Home Health Resource Group to which the patient isassigned, and is subject to a variety of adjustments.  The MedicarePrescription Drug, Improvement and Modernization Act of 2003 increased themarket basket update by 0.8%, and provided additional reimbursement increasesfor rural HHAs.  Because our HHA customers generally receive fixedpayments for their Medicare covered services, any decrease in reimbursementrates or any increase in HHA operating costs could have a negative impact onour revenues.

*Medicare - Skilled Nursing Facility Setting*

Skilled nursing facilities, or SNFs, which may purchase ourproducts, are reimbursed by Medicare under a prospective payment system forMedicare covered services.  Under this system, SNFs are paid apredetermined amount per patient, per day, based on the anticipated costs of treatingpatients. The amount to be paid is determined by assigning each patient uponadmission into one of many resource utilization group ("RUG")categories, based upon a patient's acuity level.  Through the RUGreimbursement system, the SNF receives a patient specific prospectivelydetermined daily payment amount intended generally to cover all inpatientservices and items for Medicare patients, including use of certain of ourproducts.  Because the RUGs system provides SNFs with fixed daily costreimbursement, SNFs have become less inclined than in the past to use productswhich had previously been reimbursed as variable ancillary costs.  CMS issued two increases in SNF rates effective October 1, 2003: a 3.0% increase of the annual update to the market basket and an additional 3.3% market basket increaseto correct the underestimate of the market basket forecast in prioryears.  Because our SNF customers generally receive fixed payments fortheir Medicare covered services, any decrease in reimbursement rates or anyincrease in SNF operating costs could have a negative impact on our revenues.

*Medicaid*

The Medicaid program is a cooperative federal/state programthat provides medical assistance benefits to qualifying low income andmedically needy persons.  State participation in Medicaid is optional andeach state is given discretion in developing and administering its own Medicaidprogram, subject to certain federal requirements pertaining to payment levels,eligibility criteria and minimum categories of services.  The coverage,method and level of reimbursement varies from state to state and is subject toeach state's budget restraints.  Changes to the coverage, method or levelof reimbursement for our products may affect future revenue negatively if reimbursementamounts are decreased or discontinued. 

*Private Payors*

Many third-party private payors, including indemnityinsurers, employer group health insurance programs and managed care plans,presently provide coverage for the purchase of our products.  The scope ofcoverage and payment policies varies among third-party private payors. Furthermore, many such payors are investigating or implementing methods forreducing health care costs, such as the establishment of capitated orprospective payment systems.  Cost containment pressures have led to anincreased emphasis on the use of cost-effective technologies and products byhealth care providers.  Future changes in reimbursement methods and costcontrol strategies may limit or discontinue reimbursement for our products andcould have a negative effect on revenues and results of operations.

*Health Care Fraud and Abuse Laws and Regulations*

The federal government has made a policy decision tosignificantly increase the financial resources allocated to enforcing thehealth care fraud and abuse laws.  Private insurers and various stateenforcement agencies also have increased their level of scrutiny of health careclaims and arrangements in an effort to identify and prosecute fraudulent andabusive practices in the health care industry.  We monitor compliance withfederal and state laws and regulations applicable to the health care industryin order to minimize the likelihood that we would engage in conduct or enterinto contracts that could be deemed to be in violation of the fraud and abuselaws.  The health care fraud and abuse laws to which we are subjectinclude the following, among others: 

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*Federal and State Anti-Kickback Laws and Safe Harbor Provisions. *Thefederal anti-kickback laws make it a felony to knowingly and willfully offer,pay, solicit or receive any form of remuneration in exchange for referring,recommending, arranging, purchasing, leasing or ordering items or servicescovered by a federal health care program, including Medicare or Medicaid, subjectto various "safe harbor" provisions.  The anti-kickbackprohibitions apply regardless of whether the remuneration is provided directlyor indirectly, in cash or in kind, and various state laws have similarprohibitions that are sometimes broader in nature.  Interpretations of thelaw have been very broad.  Under current law, courts and federalregulatory authorities have stated that the federal law is violated if even onepurpose (as opposed to the sole or primary purpose) of the arrangement is toinduce referrals.  A violation of the federal statute is a felony andcould result in civil and administrative penalties, including exclusion fromthe Medicare or Medicaid program, even if no criminal prosecution is initiated.

The Department of Health and Human Services has issuedregulations from time to time setting forth safe harbors, which would guaranteeprotection of certain limited types of arrangements from prosecution under thestatute if all elements of a particular safe harbor are met.  However, failureto fall within a safe harbor or within each element of a particular safe harbordoes not mean that an arrangement is *per se*in violation of the federalanti-kickback laws.  As the comments to the safe harbors indicate, thepurpose of the safe harbors is not to describe all illegal conduct, but to setforth standards for certain non-violative arrangements.  If an arrangementviolates the federal anti-kickback laws and full compliance with a safe harborcannot be achieved, we risk greater scrutiny by the Office of the InspectorGeneral, ("OIG"), and, potentially, civil and/or criminalsanctions.  We believe our arrangements are in compliance with the federalanti-kickback laws, and analogous state laws; however, regulatory orenforcement authorities may take a contrary position, and we cannot assure thatthese laws will ultimately be interpreted in a manner consistent with ourpractices.

*Federal False Claims Act.** ***We are subject to state and federallaws that govern the submission of claims for reimbursement.  The federalFalse Claims Act imposes civil liability on individuals or entities that submit(or "cause" to be submitted) false or fraudulent claims to thegovernment for payment.  Violations of the False Claims Act may result incivil monetary penalties for each false claim submitted treble damages andexclusion from the Medicare and Medicaid programs.  In addition, we couldbe subject to criminal penalties under a variety of federal statutes to theextent that we knowingly violate legal requirements under federal healthprograms or otherwise present (or cause to be presented) false or fraudulentclaims or documentation to the government.  In addition, the OIG mayimpose extensive and costly corporate integrity requirements upon a healthindustry participant that is the subject of a false claims judgment orsettlement.  These requirements may include the creation of a formalcompliance program, the appointment of a government monitor, and the impositionof annual reporting requirements and audits conducted by an independent revieworganization to monitor compliance with the terms of any such complianceprogram, as well as the relevant laws and regulations.  

The False Claims Act also allows a private individual tobring a "qui tam" suit on behalf of the government for violations ofthe False Claims Act, and if successful, the "qui tam" individualshares in the government's recovery.  A qui tam suit may be brought, withonly a few exceptions, by any private citizen who has material information of afalse claim that has not yet been previously disclosed.  Recently, thenumber of qui tam suits brought in the health care industry has increaseddramatically.  In addition, several states have enacted laws modeled afterthe False Claims Act.

Product Development

We are focused on the development of new products andimprovements to existing products, as well as obtaining FDA approval of certainproducts and processes, and we maintain the highest quality standards ofexisting products.  During fiscal years 2005, 2004 and 2003, we spent atotal of $ 32.8 million, $ 30.0 million and $ 23.0 million, respectively, forresearch and development primarily in support of our silicone gel breastimplant regulatory submissions in the United States and Canada, laboratory testing and clinical studies for our hyaluronic acid-based dermal fillerPuragenTM and our botulinum toxin products.

 

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Patents and Licenses

It is our policy to protect our intellectual property rightsrelating to our products whenever possible and appropriate.  Our patentsand licenses include those relating to penile prostheses, tissue expanders, acombination breast implant and tissue expander (Becker implant), pelvic floorproducts and related surgical implantation methods (trans-obturator approach),body contouring (liposuction) equipment and disposable catheters.  Welicense technology through supplier and licensing arrangements for certainproducts, including brachytherapy seeds and breast implants.  We believethat although our patents and licenses are material in their totality, nosingle patent or license is material to our business as a whole. 

In those instances where we have acquired technology fromthird parties, we have sought to obtain rights of ownership to the technologythrough the acquisition of underlying patents or licenses.  While webelieve design, development, regulatory and marketing aspects of the medicaldevice business represent the principal barriers to entry into such business,we also recognize that our patents and license rights may make it moredifficult for our competitors to market products similar to those weproduce.  We can give no assurance that our patent rights, whether issued,subject to license, or in process, will not be circumvented, terminated, orinvalidated.  Further, there are numerous existing and pending patents onmedical products and biomaterials.  We can give no assurance that ourexisting or planned products do not or will not infringe such rights or thatothers will not claim such infringement or that we will be able to preventcompetitors from challenging our patents or entering markets currently servedby us. 

Raw Material Supply and SingleSource Suppliers

We obtain certain raw materials and components for a numberof our products from single source suppliers, including our implant qualitysilicone elastomers and gel materials for mammary prostheses.  We believeour sources of supply could be replaced if necessary, but it is possible thatthe process of qualifying new materials and/or vendors for certain raw materialsand components could cause an interruption in our ability to manufacture ourproducts and potentially have a material negative impact on sales.  Nosignificant interruptions to raw material supplies occurred during fiscal 2005.

Our saline-filled mammary implants, inflatable penileprostheses, catheters and other products are available for sale in the United States under FDA approvals and/or clearances.  Gel-filled mammary implants areonly available in the United States as part of the adjunct clinicalstudy.  A change in raw material, components or suppliers for products mayrequire a new FDA submission, and subsequent review and approval.  Thereis no assurance that such a submission would be approved without delay, or atall.  Any delay or failure to obtain approval may have a significantadverse impact on our sales and results of operations.  

We have secured supplier arrangements for certainproducts.  Those products includes Tutogen® processed fascia lata for the Suspend® Sling, Tutogen® processed dermis for Axis®,  ObTape®, and ArisTM,,used inpelvic floor reconstruction, BTA *Stat*® bladder cancer test, and radioactive sources for ourpalladium brachytherapy seeds.  These suppliers are our sole-source ofthese products.  Any interruption in their ability to supply the productmay have an adverse impact on our sales and results of operations.  

Seasonality

Our quarterly results reflect slight seasonality, as thesecond fiscal quarter ending September 30 tends to have the lowest revenue ofall of the quarters.  This is primarily due to lower levels of sales ofbreast implants for augmentation, an elective procedure, as surgeons andpatients tend to take vacation, particularly in Europe, during thisquarter.   

Working Capital

We maintain normal industry levels of inventory in each ofthe three segments of our business.  This includes significant consignmentinventories of our aesthetics products to aid the surgeon in correctly sizingan implant to meet patient needs and to reduce the rate of returns of productsthat are purchased in order to facilitate sizing options.  Inventories aremanaged to levels consistent with high levels of customer service. Additionally, new product introductions require inventory build-ups to ensuresuccess. 

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Our accounts receivable credit terms are consistent withnormal industry practices in each of the markets that we sell ourproducts.  Aesthetic surgery product return policies allow for productreturns for full or partial credit for up to six months.  It is common practiceto order additional quantities and sizes to facilitate correct sizing to meetpatient needs.  Consequently, product return rates are high but areconsidered to be consistent with the industry rates.  See"Application of Critical Accounting Policies - Revenue Recognition"of "Management's Discussion and Analysis of Financial Condition andResults of Operations." 

Employees

As of April 30, 2005, we employed approximately 1,975people, of whom 1,123 were in manufacturing, 491 in sales and marketing, 161 inresearch and development and 200 in finance and administration.  In thefourth quarter of fiscal 2005, the Company initiated restructuring activitiesand resulted in a net reduction of approximately 5% of our workforceand theclosure of a manufacturing facility in the United Kingdom.  We have never had awork stoppage due to labor difficulties, and we consider our relations with ouremployees to be satisfactory.

Executive Officers of the Registrant

Our executive officers as of June 12, 2005 are listed below, followed by brief accounts of their business experience and certain otherinformation. 

Name

Age

Position

Joshua H. Levine

46

President and Chief Executive Officer

Loren L. McFarland

46

Vice President, Chief Financial Officer and Treasurer

David J. Adornetto

43

Vice President, Operations

Kathleen M. Beauchamp

40

Vice President, Sales and Marketing

A. Christopher Fawzy

35

General Counsel and Secretary

Clarke Scherff

58

Vice President, Regulatory Compliance, Quality Assurance  and Compliance Officer

Cathy Ullery

52

Vice President, Human Resources

Mr. Levine joined us in October 1996 as Vice President,Sales, Aesthetic Products.  In September 1998, he was promoted to domesticVice President, Sales and Marketing, Aesthetic Products.  In January 2000,Mr. Levine resigned to join a start-up practice management organization, ThePlastic Surgery Company where he was Chief Development Officer until hisresignation in September 2000.  (More than a year after his resignation,in March 2002, The Plastic Surgery Company filed a voluntary petition forbankruptcy under Chapter 11 of the U.S. Bankruptcy Code.)  In September2000, Mr. Levine rejoined us as Vice President, Domestic Sales & Marketingfor Aesthetic Products, and in November 2001, he assumed globalresponsibilities for all of our aesthetic sales and marketing activities. Mr. Levine was promoted to Senior Vice President, Global Sales & Marketingin June 2002.  In December 2003, Mr. Levine was promoted to President andChief Operating Officer, followed by his promotion to President and ChiefExecutive Officer in May 2004.  Prior to joining us, from 1989 to 1996,Mr. Levine was with Kinetic Concepts Inc., a specialty medical equipmentmanufacturer, in a variety of executive level sales and marketing positions,ultimately serving as Vice President and General Manager of KCI Home HealthCare Division. 

Mr. McFarland joined us in 1985 as General Accounting Manager.  He was promoted to Assistant Controller in 1987 and to Controller in1989.  In 2001, Mr. McFarland was promoted to Vice President of Financeand Corporate Controller.  In May 2004, he was promoted to the position ofChief Financial Officer and Treasurer.  From 1981 to 1985, Mr. McFarlandwas employed by Touche Ross and Co., a public accounting firm, as a CertifiedPublic Accountant and auditor.  

Mr. Adornetto joined us in 1992 and has served the Companyin various management capacities.  In May 1997, he was named Director ofFinance for our Manufacturing Operations Division, and in May 1999, he was promotedto Vice President of Finance for our subsidiary, Mentor Medical, Inc. In August2002, he was appointed Vice President of Strategic Planning and OperationalDevelopment and in December 2003, he was appointed Vice President ofOperations.  Prior to joining us, Mr. Adornetto was employed by Deloitte & Touche as a senior auditor and Certified Public Accountant.

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Ms. Beauchamp joined us in 1993 as an Aesthetics SalesRepresentative.  In 1997, she was promoted to National Sales Trainer.  She waspromoted in 1998 to Regional Manager in our former Ophthalmic division.  Sherejoined the Aesthetics division in late 1998 as the National Sales Manager forBody Contouring.  In 2000, she was promoted to Director of Sales for thedomestic Aesthetics business and assumed global responsibilities as VicePresident of Aesthetic Sales in 2002.  She was promoted to her current positionof Vice President of Sales and Marketing in December 2003.  Prior to heremployment with us, Ms. Beauchamp worked in sales positions with Pfizer, Inc.and Centocor, Inc.

Mr. Fawzy joined us in January 2001 as Staff Attorney, wherehe was responsible for our contractual arrangements, commercial and productlitigation, and general legal compliance.  In February 2002, Mr. Fawzy waspromoted to Corporate Counsel, and in December 2003, he was promoted to GeneralCounsel and is responsible for all of our legal functions.  Prior to hisemployment with us, Mr. Fawzy practiced law at Casey & Brannen, P.C., an Illinois-basedlaw firm, where he focused on commercial and civil litigation.

Mr. Scherff joined us in July 1995 as Director, RegulatoryAffairs following the acquisition of Optical Radiation Corporation, where heheld the position of Group Vice President, Quality Assurance/Regulatory Affairsfrom April 1993 to June 1995.  He was promoted to Vice President, Qualityand Regulatory Assurance in June 1997, to Vice President, Regulatory Complianceand Compliance Officer in October 2000, and resumed the duties of qualityassurance and designation as Vice President, Regulatory Compliance/QualityAssurance and Compliance Officer in April 2004.  Prior to Mr. Scherff'semployment with us, he held various positions of increasing responsibilityfor American Hospital Supply Corporation/Baxter Healthcare Corporation during1980 to 1993, ultimately serving as the Director of Quality Assurance. 

Ms. Ullery joined us in 1998 and served in severalcapacities in the Human Resources Department.  She was promoted toDirector of Human Resources in July 1999, and Vice President of Human Resourcesin May 2002.  Prior to her employment with us, Ms. Ullery was Director ofOrganizational Effectiveness for the City of Tucson from 1993 to 1997. >From 1982 to 1993, she held various positions of increasing responsibility forthe Arizona Education Association, an affiliate of the National EducationAssociation, ultimately serving as the Executive Manager for Field Services andMember Programs.

Available Information

We maintain a web site at www.mentorcorp.com.  Ourannual report on Form 10-K, quarterly reports on Form 10-Q, current reports onForm 8-K, and any amendments to those reports, are available, without charge,on our web site, www.mentorcorp/about/investor.htm, as soon as reasonablypracticable after they are filed electronically with the Securities andExchange Commission.  Paper copies are also available, without charge,from Mentor Corporation, 201 Mentor Drive, Santa Barbara, CA 93111, Attention:  Investor Relations.

Risk Factors

**Forward-Looking Information Under the Private SecuritiesLitigation Reform Action of 1995**

The Private Securities Litigation Reform Act of 1995provides a "safe harbor" for forward-looking statements.  TheAct was designed to encourage companies to provide prospective information aboutthem without fear of litigation.  The prospective information must beidentified as forward-looking and must be accompanied by meaningful cautionarystatements identifying important factors that could cause actual results todiffer materially from those projected in the statements.  The statementsabout our business, plans, strategies, intentions, expectations and prospectscontained throughout this document are based on current expectations. These statements are forward-looking and actual results may differ materiallyfrom those predicted as of the date of this report in the forward-lookingstatements, which involve risks and uncertainties.  In addition, pastfinancial performance is not necessarily a reliable indicator of futureperformance and investors should not use historical performance to anticipateresults or future period trends.  We undertake no obligation to revise orupdate publicly any forward-looking statements for any reason, even if newinformation becomes available or other events occur in the future.

 

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Our business faces many risks.  The risks described belowmay not be the only risks we face.  Additional risks that we do not yet know ofor that we currently think are immaterial may also impair our businessoperations.  If any of the events or circumstances described in the followingrisks actually occurs, our business, financial condition or results ofoperations could suffer and the trading price of our common stock or ourconvertible notes could decline. You should consider the following risks beforedeciding to invest in our common stock or convertible notes. 

***Significant product liability claims or product recalls mayforce us to pay substantial damage awards and other expenses that could exceedour accruals and insurance coverages.***

The manufacture and sale of medical devices exposes us tosignificant risk of product liability claims.  In the past, and currently, wehave had a number of product liability claims relating to our products, and wemay be subject to additional product liability claims in the future, some ofwhich may have a negative impact on our business.  If a product liability claimor series of claims is brought against us for uninsured liabilities or inexcess of our insurance coverage, our business could suffer.  Somemanufacturers that suffered such claims in the past have been forced to ceaseoperations or even to declare bankruptcy. Additionally, we could experience amaterial design or manufacturing failure in our products, a quality systemfailure, other safety issues, or heightened regulatory scrutiny that wouldwarrant a recall of some of our products and could result in exposure toadditional product liability claims. 

***We are subject to substantial government regulation, whichcould have a material adverse affect on our business.***

Theproduction and marketing of our products and our ongoing research anddevelopment activities, including pre-clinical testing and clinical trialactivities, are subject to extensive regulation and review by numerousgovernmental authorities both in the U.S. and abroad.  Most of the medicaldevices we develop must undergo rigorous pre-clinical and clinical testing andan extensive regulatory approval process before they can be marketed.  Certainof our products are required to undergo review by a panel of outside expertsselected by the FDA, which makes a recommendation to the FDA as to whether theproduct(s) should or should not be approved.  This process makes it potentiallylonger, more difficult and/or more costly to bring our products to market, andwe cannot guarantee that any of our unapproved products will be approved or howlong it may take for any one particular product to be approved.  Thepre-marketing approval process can be particularly expensive, uncertain andlengthy, and a number of devices for which FDA approval has been sought byother companies have never been approved for marketing.  In addition to testingand approval procedures, extensive regulations also govern manufacturing,packaging, labeling, storage, distribution, record-keeping, and advertising andmarketing procedures.  If we do not comply with applicable regulatoryrequirements, such violations could result in non-approval, suspensions ofclinical trials, suspension or withdrawal of regulatory approvals, productrecalls, civil penalties and criminal fines, product seizures, operatingrestrictions, injunctions, and criminal prosecution. 

Delays in,withdrawal, or rejection of the FDA or other government entity approval(s) ofour products may also adversely affect our business.  Such delays, withdrawals,or rejections may be encountered due to, among other reasons, government orregulatory delays, lack of demonstrated safety or efficacy during clinicaltrials, safety issues, manufacturing issues, slower than expected rate ofpatient recruitment for clinical trials, inability to follow patients aftertreatment in clinical trials, inconsistencies between early clinical trialresults and results obtained in later clinical trials, varying interpretationsof data generated by clinical trials, or changes in regulatory policy orrequirements in the U.S. and abroad.  In the U.S., there has been a continuingtrend toward more stringent FDA requirements in the areas of product approvaland enforcement, causing medical device manufacturers to experience longerresearch and development timelines, longer approval cycles, greater risk anduncertainty, and higher expenses. Internationally, there is a risk that we maynot be successful in meeting the quality standards or other certificationrequirements.  Even if regulatory approval of a product is granted, suchapproval may entail limitations on uses for which the product may be labeledand promoted, stringent post-marketing requirements, or may prevent us frombroadening the uses of our current products for different applications.  Inaddition, to the extent permissible by law, we may not receive FDA approval toexport our products in the future, and countries to which products are to beexported may not approve them for import. 

 
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Ourmanufacturing facilities also are subject to continual governmental review andinspection.  The FDA has stated publicly that compliance with manufacturingregulations will be scrutinized more strictly.  A governmental authority maychallenge our compliance with applicable federal, state and/or foreignregulations.  In addition, any discovery of previously unknown problems withone of our products or facilities may result in restrictions on the product orthe facility, including, but not limited to, product recalls, withdrawal of theproduct from the market or other enforcement actions. 

From timeto time, legislative or regulatory proposals are introduced that, ifimplemented, could alter the review and approval process relating to medicaldevices, or related the sale of our products.  It is possible that the FDA orother governmental authorities will issue additional regulations, which couldfurther reduce or restrict the sales of our presently marketed products orproducts under development.  Any change in legislation or regulations thatgovern the review and approval process relating to our current and/or futureproducts, or that restrict the manner by which we may sell our products, couldmake it more difficult and/or costly to obtain approval for new products,and/or to produce, market, and distribute existing products. 

***If we are unable to continue to develop and commercializenew technologies and products, we may experience a decrease in demand for ourproducts or our products could become obsolete****.*

The medicaldevice industry is highly competitive and is subject to significant and rapidtechnological change.  We believe that our ability to develop or acquirenew technologies is crucial to our success.  We are continually engaged inproduct research and development, improvement programs, and required clinicalstudies to develop new technologies and to maintain and improve our competitiveposition.  Any significant delays in the above or termination or failureof our clinical trials would materially and adversely affect our research,development and commercialization timelines.  We cannot guarantee that wewill be successful in enhancing existing products, or in developing oracquiring new products or technologies that will timely achieve regulatoryapproval or success in the marketplace.  

There isalso a risk that our products may not gain market acceptance among physicians,patients and the medical community generally.  The degree of marketacceptance of any medical device or other product that we develop will dependon a number of factors, including demonstrated clinical safety and efficacy,cost-effectiveness, potential advantages over alternative products,user/patient acceptance, and our marketing and distribution capabilities. Physicians will not recommend our products if clinical and/or other data and/orother factors do not demonstrate their safety and efficacy compared to othercompeting products, or if our products do not best meet the particular needs ofthe individual patient.

Our productsalso compete with a number of other similar medical products manufactured bymajor companies, and may also compete with new products currently underdevelopment by major companies and others.  On January 8, 2004, the FDA released a "Draft Guidance for Saline, Silicone Gel, and Alternative BreastImplants."  This new draft guidance has additional requirements from theFDA's previously issued guidance document dated February 2003.  Wecompleted our pre-market approval ("PMA") application to the FDA for oursilicone gel-filled implants for breast augmentation, reconstruction andrevision in December 2003, using the February 2003 guidance document previouslyreleased by the FDA.  The Agency indicated that our PMA "issufficiently complete to permit a substantive review and is, therefore,suitable for filing."  In August 2004, we amended our PMA based on theJanuary 2004 revised (new) FDA draft guidance and responded to other issuesraised by the FDA.  We continue to address the Agency's questions, and the FDAreview and approval process may require additional substantial time andexpense, with no assurances of success.  On April 11-13, 2005, an advisory panel composed of outside experts selected by the FDA met to consider questionspresented to it by the FDA regarding our and our competitor's PMA submissionsand to make a recommendation to the Agency regarding whether the PMAapplications should be approved.  The panel recommended approval of our PMAsubmission to the FDA, with conditions.  The FDA must deliberate on therecommendations of the panel.  We cannot predict the outcome of this review.  TheFDA may not agree or follow the panel's recommendation. The FDA by itself andbased on the panel recommendations could recommend additional post-approvalconditions or requirements that could impact our sales and earnings, dependingon the scope and complexity of the requirements.  Further change in FDAregulatory requirements, including those implemented through new or revised FDAguidance, (such as that announced on January 8, 2004 by the FDA), may delay ormay otherwise adversely affect our pending PMA application as well as itsreview or approval by the FDA.  A delay, denial, or "notapprovable" response by the FDA would have a material adverse effect onour commercialization timelines and competitive position, and ultimately our revenueand operating results.  If our competitor gains FDA approval to market its siliconegel-filled breast implant products before we do, our competitive position willlikely suffer.  If our new products do not achieve significant marketacceptance, or if our current products are not able to continue competingsuccessfully in the changing market, our sales and earnings may not grow asmuch as expected, or may even decline.   

22

We alsohave two pending applications for Medical Device Licenses in Canada for our silicone gel-filled breast implants.  An expert advisory panel convened bythe Canadian government on March 22, 2005 to review our pending application forMedical Device Licenses.  We have been notified of Health Canada's desire to hold a public forum on these devices sometime later this year.  Wecannot predict the timing or the outcome of this review, nor determine when orif Health Canada will approve our product application.  In addition, anyapproval could be granted with stringent post-marketing requirements that mayimpact our sales and earnings, depending on the scope and complexity of suchrequirements.

***If we suffer negative publicity concerning the safety of ourproducts, our sales may be harmed and we may be forced to withdraw products.***

Physicians and potential patients may have a number ofconcerns about the safety of our products, including our breast and otherimplants, whether or not such concerns have a basis in generally acceptedscience or peer-reviewed scientific research.  Negative publicity-whetheraccurate or inaccurate-concerning our products could reduce market orgovernmental acceptance of our products and could result in decreased productdemand or product withdrawal.  In addition, significant negative publicitycould result in an increased number of product liability claims, whether or notthese claims are supported by applicable law. 

***If changes in the economy and consumer spending reduceconsumer demand for our products, our sales and profitability could suffer.***

Certain elective procedures, such as breast augmentation,body contouring, and in some cases surgical treatment for male impotence aretypically not covered by insurance.  Adverse changes in the economy may causeconsumers to reassess their spending choices and reduce the demand for thesesurgeries and could have an adverse effect on consumer spending.  This shiftcould have an adverse effect on our sales and profitability. 

***If we are unable to implement new information technologysystems, our ability to manufacture and sell products, maintain regulatorycompliance and manage and report our business activities may be impaired,delayed or diminished, which would cause substantial business interruption andloss of sales, customers and profits.***

We recently implemented an enterprise resource planningsystem at our major locations that will be our primary business managementsystem.  We intend to continue to implement the system for nearly all of ourbusinesses worldwide.  Many other companies have had severe problems withcomputer system implementations of this nature and scope.  We are using acontrolled project plan and we believe we have assigned adequate staffing andother resources to the projects to ensure its successful implementation;however there is no assurance that the design will meet our current and futurebusiness needs or that it will operate as designed.  We are heavily dependenton such computer systems, and any failure or delay in the system implementationwould cause a substantial interruption to our business, additional expense, andloss of sales, customers, and profits. 

***If we are unable to acquire companies, businesses ortechnologies as part of our growth strategy or to successfully integrate pastacquisitions, our growth, sales and profitability could suffer.***

A significant portion of our recent growth has been theresult of acquisitions of other companies, businesses and technologies.  Weintend to continue to acquire other businesses and technologies to facilitateour future business strategies.  There can be no assurance that we will be ableto identify appropriate acquisition candidates, consummate transactions orobtain agreements with terms favorable to us.  Further, once a business isacquired, any inability to integrate the business, failure to retain anddevelop its workforce, or establish and maintain appropriate communications,performance expectations, regulatory compliance procedures, accountingcontrols, and reporting procedures could adversely affect our future sales andearnings.

 

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***State legislaturesand taxing authorities may create new laws or change their interpretation ofexisting state and local tax laws that may affect future product demand orcreate unforeseen tax liabilities.***

If any state legislature or other government authoritycreates new laws to assess sales taxes on medical procedures determined by themto be cosmetic, our physician and patient customers may have to pay more forour products and future demand may decrease.  In addition, if taxingauthorities determine that our products are cosmetic and thus taxable based ontheir interpretations of existing tax laws or that our products are otherwisetaxable, they may disallow currently available exemptions related to medicalproducts and procedures.  Such taxing authorities may then determine that weowe additional taxes related to product sales from prior periods.  Thesedeterminations would have a negative effect on our results of operations.

***If our intellectual property rights do not adequatelyprotect our products or technologies, others could compete against us moredirectly, which would hurt our profitability.***

Our success depends in part on our ability to obtain patentsor rights to patents, protect trade secrets, operate without infringing uponthe proprietary rights of others, and prevent others from infringing on ourpatents, trademarks and other intellectual property rights.  We will be able toprotect our intellectual property from unauthorized use by third parties onlyto the extent that it is covered by valid and enforceable patents, trademarksor licenses.  Patent protection generally involves complex legal and factualquestions and, therefore, enforceability of patent rights cannot be predictedwith certainty; thus, any patents that we own or license from others may notprovide us with adequate protection against competitors.  Moreover, the laws ofcertain foreign countries do not recognize intellectual property rights orprotect them to the same extent as do the laws of the United States. 

In addition to patents and trademarks, we rely on tradesecrets and proprietary know-how.  We seek protection of these rights, in part,through confidentiality and proprietary information agreements.  Theseagreements may not provide sufficient protection or adequate remedies forviolation of our rights in the event of unauthorized use or disclosure ofconfidential and proprietary information.  Failure to protect our proprietaryrights could seriously impair our competitive position. 

***If third parties claim we are infringing their intellectualproperty rights, we could suffer significant litigation or licensing expensesor be prevented from marketing our products.***

Our commercial success depends significantly on our abilityto operate without infringing the patents and other proprietary rights ofothers.  However, regardless of our intent, our technologies may infringe uponthe patents or violate other proprietary rights of third parties.  In the eventof such infringement or violation, we may face expensive litigation and may beprevented from selling existing products and pursuing product development orcommercialization. 

***We depend on single and sole source suppliers for certainraw materials and licensed or manufactured products and the loss of anysupplier could adversely affect our ability to manufacture or sell many of ourproducts.***

We currently rely on single or sole source suppliers for rawmaterials used in many of our products, including silicone.  In the eventthat they cannot meet our requirements, we cannot guarantee that we would beable to obtain a sufficient amount of quality raw materials in a timelymanner.  We also depend on third party manufacturers for components andlicensed products, including our women's health products and our palladiumbrachytherapy seed product.  If there is a disruption in the supply ofthese products, our sales and profitability would be adversely affected. 

24

***Our international business exposes us to a number of risks.***

More than one-third of our sales are derived frominternational operations.  Accordingly, any material decrease in foreign saleswould have a material adverse effect on our overall sales and profitability.Most of our international sales are denominated in Euros, British Pounds,Canadian Dollars or U.S. Dollars.  Depreciation or devaluation of the localcurrencies of countries where we sell our products may result in our productsbecoming more expensive in local currency terms, thus reducing demand, whichcould have an adverse effect on our operating results.  Our operations andfinancial results may be adversely affected by other international factors,including: 

    •     foreign government regulationof medical products; 

    •     product liability, intellectualproperty and other claims; 

    •     new export licenserequirements; 

    •     political or economicinstability in our target markets; 

    •     trade restrictions;

    •     changes in tax laws andtariffs; 

    •     managing foreign distributorsand manufacturers; 

    •     managing foreign branchoffices and staffing; 

    •     competition; and

    •     fluctuations in foreigncurrency exchange rates.

***Health care reimbursement or reform legislation couldmaterially affect our business.***

If any national health care reform or other legislation orregulations are passed that imposes limits on the amount of reimbursement forcertain types of medical procedures or products, or on the number or type ofmedical procedures that may be performed, or that has the effect of restrictinga physician's ability to select specific products for use in patientprocedures, such changes could have a material adverse effect on the demand forour products.  Our revenues depend largely on U.S. and foreign governmenthealth care programs and private health insurers reimbursing patients' medicalexpenses.  Physicians, hospitals, and other health care providers may notpurchase our products if they do not receive satisfactory reimbursement fromthese third-party payers for the cost of procedures using our products.  In the  U.S., there have been, and we expect that there will continue to be, a numberof federal and state legislative and regulatory proposals to implement greatergovernmental control over the healthcare industry and its related costs.  Theseproposals create uncertainty as to the future of our industry and may have amaterial adverse effect on our ability to raise capital or to formcollaborations.  In a number of foreign markets, the pricing and profitabilityof healthcare products are subject to governmental influence or control.  Inaddition, legislation or regulations that impose restrictions on the price thatmay be charged for healthcare products or medical devices may adversely affectour sales and profitability. 

***If our use of hazardous materials results in contaminationor injury, we could suffer significant financial loss.***

Our manufacturing and research activities involve thecontrolled use of potentially hazardous materials.  We cannot eliminate therisk of accidental contamination or injury from these materials.  In the eventof an accident or environmental discharge, we may be held liable for anyresulting damages, which may exceed our financial resources and any applicableinsurance coverage. 

***Future changes in financial accounting standards may causeadverse unexpected revenue or expense fluctuations and affect our reportedresults of operations.***

A change in accounting standards could have a significanteffect on our reported results and may even affect our reporting oftransactions completed before the change is effective.  New pronouncements andvarying interpretations of existing pronouncements have occurred and may occurin the future.  Changes to existing rules or current practices may adverselyaffect our reported financial results and require restatement of previouslyissued results for retroactive application of the new accounting standard. This was evidenced by the adoption of EITF 04-8 which was adopted in thequarter ended December 2004, resulting in the restatement of fiscal 2004diluted earnings per share and weighted average shares outstanding.  

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***Hedging transactions and other transactions may affect thevalue of the notes.***

In connection with the original issuance of our 23⁄4%convertible subordinated notes in December 2003, we entered into convertiblenote hedge and warrant transactions with respect to our common stock, withCredit Suisse First Boston International, an affiliate of Credit Suisse FirstBoston LLC, the initial purchaser of the notes, to reduce the potential dilutionfrom conversion of the notes up to a price of our common stock of approximately$39.43 per share.  In connection with these hedging arrangements, Credit SuisseFirst Boston International, and/or its affiliates, has taken and, we expect,will continue to take positions in our common stock in secondary markettransactions and/or will enter into various derivative transactions.  Suchhedging arrangements could adversely affect the market price of our commonstock.  In addition, the existence of the notes may encourage short selling inour common stock by market participants because the conversion of the notescould depress the price of our common stock. 

***Litigation may harm our business or otherwise distract ourmanagement.***

Substantial, complex or extended litigation could cause usto incur large expenditures and distract our management, and could result insignificant monetary or equitable judgments against us.  For example, lawsuitsby employees, patients, customers, licensors, licensees, suppliers, businesspartners, distributors, stockholders, or competitors could be very costly andcould substantially disrupt our business.  Disputes from time to time with suchcompanies or individuals are not uncommon, and we cannot assure that we willalways be able to resolve such disputes out of court or on terms favorable tous. 

***Our publicly-filed SEC reports are reviewed by the SEC from time to time and any significant changes required as a result of any such review mayresult in material liability to us and have a material adverse impact on thetrading price of our common stock.***

The reports of publicly-traded companies are subject toreview by the SEC from time to time for the purpose of assisting companies incomplying with applicable disclosure requirements and to enhance the overalleffectiveness of companies public filings, and comprehensive reviews by the SEC of such reports are now required at least every three years under the Sarbanes-Oxley Act of2002.  SEC reviews often occur at the time companies file registrationstatements such as the registration statement we filed in connection with ourconvertible note offering, but reviews may also be initiated at any time by the SEC.  While we believe that our previously filed SEC reports comply, and weintend that all future reports will comply in all material respects with thepublished rules and regulations of the SEC, we could be required to modify orreformulate information contained in prior filings as a result of an SEC review.  Any modification or reformulation of information contained in such reports could besignificant and result in material liability to us and have a material adverseimpact on the trading price of our securities, including our common stock orour convertible notes.

***Our operating results may fluctuatesubstantially, and could precipitate unexpected movement in the price of ourcommon stock and convertible notes.*** 

Our commonstock trades on the New York Stock Exchange under the symbol "MNT."  On March 31, 2005, the closing price of our common stock on the New York StockExchange was $32.10 per share.  On December 22, 2003, we completed an offering of $150 million of convertible subordinated notes ("notes") due January 1, 2024 pursuant to Rule 144A under the Securities Act of 1933.  The notes bearinterest at 23⁄4% per annum, are convertible into shares of our common stock atan adjusted conversion price of $29.25 per share and are subordinated to allexisting and future senior debt.  The market prices of our stock andconvertible securities are subject to significant fluctuations in response tothe factors set forth above and other factors, many of which are beyond ourcontrol including such factors as changes in pricing policies by ourcompetitors and the timing of significant orders and shipments.

Such factors, as well as other economic conditions, mayadversely affect the market price of our securities, including our common stockand convertible notes.  There could be periods in which we experienceshortfalls in revenue and/or earnings from levels expected by securitiesanalysts and investors, which could have an immediate and significant adverseeffect on the trading price of our securities, including our common stock andour convertible notes.

 
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**ITEM 2.**

**PROPERTIES.**
      
At March 31, 2005, we owned and leased the followingfacilities: 

**Location**

**Total Sq. Ft.**

**Principal Segment and Use**

Owned Properties

Minnesota

208,000   

Surgical Urology, Clinical and Consumer Healthcare:  manufacturing, warehousing and administrative offices

France

124,000   

Surgical Urology, Clinical and Consumer Healthcare:  manufacturing, warehousing and administrative offices

Netherlands

65,000   

Aesthetic and General Surgery:   manufacturing, warehousing and administrative offices

Oklahoma

25,000   

Surgical Urology:   manufacturing, warehousing and administrative offices

United Kingdom

13,000   

Clinical and Consumer Healthcare:  manufacturing, warehousing and administrative offices

435,000   

Leased Properties

Texas

134,000   

Aesthetic and General Surgery:   manufacturing, warehousing and administrative offices

California

126,000   

Services all Segments:  corporate offices, research and development, and sales and marketing

France

102,000   

Surgical Urology, Clinical and Consumer Healthcare:  manufacturing, warehousing and administrative offices

United Kingdom

68,000   

Clinical and Consumer Healthcare, Aesthetic and General  Surgery:  manufacturing, warehousing and administrative offices

Arizona

32,000   

Aesthetic and General Surgery:   manufacturing, warehousing and administrative offices

Minnesota

16,000   

Surgical Urology, Clinical and Consumer Healthcare:  manufacturing, warehousing and administrative offices

Wisconsin

10,000   

Aesthetic and General Surgery:  research and development

488,000   

Our leases have terms ranging from 1 to 21 years, many of which have options to renew on terms we consider favorable.  In additionto the facilities mentioned above, we have international sales officesthroughout ten countries where we lease office and warehouse space ranging from1,000 to 8,000 square feet.  We anticipate that we will be able to extendor renew the leases that expire in the near future on terms satisfactory to us,or if necessary, locate substitute facilities on acceptable terms.

We believe our facilities are generally suitable andadequate to accommodate our current operations and additional suitablefacilities are readily available to accommodate future expansion as necessary.

For information regarding lease obligations see Note N"Commitments" under "Notes to the Consolidated FinancialStatements."

 
27
**ITEM 3.**

**LEGAL PROCEEDINGS.**

InFebruary 2004, we filed a patent infringement suit in the United StatesDistrict Court for the District of Minnesota against American Medical Systems,Inc. ("AMS").  The suit alleged that AMS was inducinginfringement and contributing to the infringement of our United States PatentNo. 6,638,211 B2 ("211 Patent"), a patent involving a method for thetreatment of urinary incontinence in women, by AMS offering for sale andselling its Monarc Subfacial Hammock in the United States.  Thesuit sought******compensatory and treble damages.  AMS subsequentlyserved us with a Complaint for declaratory judgment, which AMS had filed earlier in the same District Court, seeking a declaration that AMS did not infringe any valid claim of the '211 Patent and that the claims of the '211Patent were invalid and unenforceable against AMS.  Because the casesinvolved the same facts, they were assigned to the same judge.  On September 13, 2004, during the early stages of the litigation, we entered into asettlement agreement with AMS under which both parties agreed todismiss their respective lawsuits.  Under the settlement agreement,the parties agreed to concurrently enter into a non-exclusive cross-licenseagreement covering patents and patent applications related to the field offemale pelvic health.  Under the cross-license agreement, AMS made a one-time payment to us in the amount of $2.5 million for access to the '211Patent.

On March 4, 2004, John H. Alico, et. al., d/b/a PTF RoyaltyPartnership ("PTF") filed a lawsuit against us in the BusinessLitigation Session of the Superior Court of Massachusetts, Suffolk County inwhich PTF alleges, among other things, breach of a merger agreement thatinvolved our acquisition of Mentor O&O, Inc. ("O&O"), anunrelated entity at that time, which was dated as of March 14, 1990 ("Merger Agreement") (prior to the merger, O&O had no affiliation withus).  PTF alleges that we breached the terms of the Merger Agreement byfailing to exert commercially reasonable and diligent efforts to obtainapproval by the FDA for a product used for the treatment of urinaryincontinence and by failing to accurately account for and pay royalties due thereunder. PTF seeks damages in excess of $18 million, which is the maximum amount ofroyalties PTF could have received under the Merger Agreement.  Afteralmost ten years, in or about January 2001, we elected to discontinue pursuingFDA approval for the product, given the FDA's repeated and ongoing concernsregarding the product's use for urinary incontinence.  We complied withall of our obligations under the Merger Agreement, which specifically providedthat we were under no obligation to engage in efforts or expenditures inrespect of the product which we in good faith deemed to be inadvisable based onvarious factors.  Accordingly, we intend to vigorously defend thelawsuit.  Dr. Richard Young, a member of our Board of Directors sinceMarch 1990, is a partner of PTF and is a named plaintiff in the aboveaction.  Dr. Young was a shareholder and principal of O&O prior to themerger and was instrumental in facilitating the transition after the merger. Pursuant to Dr. Young's request, thePTF Partnership Agreement has recently been amended to permit withdrawal ofpartners from the PTF Royalty Partnership upon notice.  Thereafter, on June 3, 2005, Dr. Young submitted his notice of withdrawal to the Partnership, and theparties have prepared a stipulation for the court in which they seek theremoval of Dr. Young from the caption of the complaint and as a named party tothe litigation.

In addition, in the ordinary course of our business weexperience other varied types of claims that sometimes result in litigation orother legal proceedings.  Although there can be no certainty, we do notanticipate that any of these proceedings will have a material adverse effect onus.

**ITEM 4.**

**SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.**

No matters were submitted for a vote of our shareholdersduring the fourth quarter of the fiscal year ended March 31, 2005.****
28
**PART II**

**ITEM 5.**

**MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER  MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.**

Our common stock has traded on the New York Stock Exchangeunder the symbol "MNT" since August 2003.  Prior to August 2003,our common stock was traded on the Nasdaq National Market.  The high andlow sales prices of our common stock, as reported by the Nasdaq or the NYSE, asapplicable, for the two most recent fiscal years are set forth below. 

**Year Ended March 31, 2005**

High

Low

Quarter ended March 31, 2005

 $

35.80 

 $

29.98 

Quarter ended December 31, 2004

 $

35.18 

 $

29.20 

Quarter ended September 30, 2004

 $

35.94 

 $

29.59 

Quarter ended June 30, 2004

 $

34.43 

 $

29.80 
    
**Year Ended March 31, 2004**

High

Low

Quarter ended March 31, 2004

 $

31.33 

 $

23.87 

Quarter ended December 31, 2003

 $

24.37 

 $

20.00 

Quarter ended September 30, 2003

 $

25.00 

 $

19.09 

Quarter ended June 30, 2003

 $

22.43 

 $

17.01 

According to the records of our transfer agent, there wereapproximately 906 holders of record of our common stock on June 9, 2005.  However, the majority of shares are held by brokers and other institutions on behalfof shareholders.

Dividend Policy

In fiscal 2004, we declared and paid a quarterly dividend of$.02 per share of common stock for the first fiscal quarter.  On August 1, 2003, the Board of Directors authorized a significant increase in our cashdividend.  The quarterly dividend payable on the common stock wasincreased from $.02 to $.15 per share.  In fiscal 2005, we declared andpaid a quarterly dividend of $.15 per share of common stock for the firstfiscal quarter.  On September 23, 2004, the Board of Directors authorized afurther increase in our quarterly cash dividend payable on the common stockfrom $.15 to $.17 per share.  It is our intent to continue to pay dividends forthe foreseeable future subject to, among other things, Board approval, cashavailability and alternative cash needs.  Our existing credit agreementlimits the aggregate amount of dividends payable in any fiscal year to 60% ofour net income for the four most recent fiscal quarters.

 Quarterly Dividends

Year Ended March 31,

**2005**

2004

2003

First Quarter

** $**

**0.15 **

 $

0.02 

 $

0.015 

Second Quarter

**0.17 **

0.15 

0.015 

Third Quarter

**0.17 **

0.15 

0.020 

Fourth Quarter

**0.17 **

0.15 

0.020 

Total

** $**

**0.66 **

 $

0.47 

 $

0.070 

Issuer Purchases of Equity Securities

Our Board of Directors has authorized a stock repurchaseprogram, primarily to offset the dilutive effect of our employee stock optionplans, to provide liquidity to the market and to reduce the overall number ofshares outstanding.  All shares repurchased under the program are retiredand are no longer deemed to be outstanding.  The timing of repurchases issubject to market conditions, cash availability, and blackout periods duringwhich we are restricted from repurchasing shares.  We believe, but cannotbe certain, that we will continue to repurchase shares during fiscal 2006,although we cannot estimate or guarantee the amount of shares to be repurchasedduring this time.  There were no share repurchases during the fourthquarter of fiscal 2005, and at March 31, 2005, 1.3 million shares remainedauthorized for repurchase.  Additionally, after the repurchase of the 1.3million shares currently authorized for repurchase, our new Credit Agreementlimits the amount that can be used to repurchase shares to net income from the previousfour quarters less dividends.
29 
**ITEM 6.**

**SELECTED FINANCIAL DATA.**

The selected consolidated financial information presentedbelow is obtained from our audited consolidated financial statements for eachof the five years ending March 31, 2005.   This selected financialdata should be read together with our consolidated financial statements andrelated notes, as well as the discussion under the caption "Management'sDiscussion and Analysis of Financial Condition and Results of Operations."

Year Ended March 31,

(in thousands, except per share data)

**2005**

2004

2003(1)

2002(2)

2001(2)

**Statement of Income Data:**

Net sales

** $**

**483,397 **

 $

422,168 

 $

382,384 

 $

321,062 

 $

268,894 

Gross profit

**309,706 **

261,385 

229,507 

190,607 

164,198 

Operating income

**83,639 **

79,069 

76,977 

57,516 

41,787 

Income before income taxes -	

** **

   Continuing operations

**81,227 **

80,140 

79,039 

59,216 

46,549 

Income taxes - continuing operations

**26,346 **

25,361 

23,219 

17,396 

14,731 

Income from continuing operations

**54,881 **

54,779 

55,820 

41,820 

31,818 

Discontinued operations, net of income tax

**- **

- 

- 

- 

260 

Net income

** $**

**54,881 **

 $

54,779 

 $

55,820 

 $

41,820 

 $

32,078 

Basic earnings per share(3):

** **

   Continuing operations

** $**

**1.31 **

 $

1.20 

 $

1.20 

 $

0.88 

 $

0.67 

   Discontinued operations

**- **

- 

- 

- 

0.01 

     Basic earnings per share

** $**

**1.31 **

 $

1.20 

 $

1.20 

 $

0.88 

 $

0.68 

Diluted earnings per share(3):

** **

   Continuing operations

** $**

**1.17 **

 $

1.13 

 $

1.15 

 $

0.85 

 $

0.66 

   Discontinued operations

**- **

- 

- 

- 

- 

     Diluted earnings per share

** $**

**1.17 **

 $

1.13(4)

 $

1.15 

 $

0.85 

 $

0.66 

Dividends per common share

** $**

**0.66 **

 $

0.47 

 $

0.07 

 $

0.06 

 $

0.05 

Average outstanding shares(3):

** **

   Basic

**41,921 **

45,543 

46,428 

47,278 

47,254 

   Diluted

**49,667 **

49,272(4)

48,388 

48,926 

48,372 

**Balance Sheet Data:**

** **

Working capital

** $**

**197,013 **

 $

206,435 

 $

167,996 

 $

126,556 

 $

112,461 

Total assets

**477,601 **

498,779 

398,088 

324,636 

290,837 

Long-term accrued liabilities, less current      portion

** **

**10,587 **

17,996 

13,970 

12,873 

10,691 

Convertible subordinated notes

**150,000 **

150,000 

- 

- 

- 

Shareholders' equity

** $**

**175,155 **

 $

198,304 

 $

276,710 

 $

224,178 

 $

196,306 

 

(1)     Results in fiscal 2003 and thereafter include the impact of thePortex acquisition in May 2002.

(2)     Results after fiscal 2001 include the impact of the Porges S.A.acquisition in February 2001.

(3)     Per share amounts and shares outstanding have been adjusted toreflect a two-for-one stock split effected January 21, 2003.

(4)     Per share amounts and diluted shares outstanding for fiscal 2004 havebeen restated to reflect the additional shares that would be issued uponconversion of our 23⁄4% convertible notes, in accordance with the adoption of EmergingIssue Task Force (EITF) Issue No. 04-8 in the quarter ended December 2004.

 
30
**ITEM 7.**

**MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL  CONDITION AND RESULTS OF OPERATIONS.**

The following discussion should be read together with ourconsolidated financial statements and related notes, which are included in thisreport, and the "Risk Factors" information in the"Business" section of this report.  

**APPLICATION OF CRITICAL ACCOUNTING POLICIES**

Management's Discussion and Analysis of Financial Conditionand Results of Operations addresses our consolidated financial statements,which have been prepared in accordance with accounting principles generallyaccepted in the United States.  The preparation of these financialstatements requires us to make estimates and assumptions that affect thereported amounts of assets and liabilities, the disclosure of contingent assetsand liabilities at the date of the financial statements, and the reportedamounts of revenues and expenses during the reporting period.  On anon-going basis, we evaluate our estimates and judgments.  We base ourestimates and judgments on historical experience and on various other factorsthat are believed to be reasonable under the circumstances, the results ofwhich form the basis for making judgments about the carrying values of assetsand liabilities that are not readily apparent from other sources.  Actualresults may differ from these estimates under different assumptions or conditions. 

We believe the following critical accounting policies, amongothers, affect our more significant judgments and estimates used in thepreparation of our consolidated financial statements. 

Revenue Recognition

We recognize product revenue, net of discounts, returns, andrebates in accordance with Statement of Financial Accounting Standards("SFAS") No. 48, "Revenue Recognition When the Right of ReturnExists," and Staff Accounting Bulletin ("SAB") No. 104,"Revenue Recognition."

As required by these standards, revenue is recorded whenpersuasive evidence of a sales arrangement exists, delivery has occurred, thebuyer's price is fixed or determinable, contractual obligations have beensatisfied, and collectibility is reasonably assured.  These requirementsare met, and sales and related cost of sales are recognized upon the shipmentof products, or in the case of consignment inventories, upon the notificationof usage by the customer.  We record estimated reductions to revenue forcustomer programs and other volume-based incentives.  Should the actuallevel of customer participation in these programs differ from those estimated,additional adjustments to revenue may be required.  We also allow creditfor products returned within our policy terms.  We record an allowance forestimated returns at the time of sale based on historical experience, recentgross sales levels and any notification of pending returns.  Should theactual returns differ from those estimated, additional adjustments to revenueand cost of sales may be required. 

Accounts Receivable

We market our products to a diverse customer base,principally throughout the United States, Canada and Western Europe.  Wegrant credit terms in the normal course of business to our customers, primarilyhospitals, doctors and distributors.  We perform ongoing creditevaluations of our customers and adjust credit limits based upon paymenthistory and the customer's current credit worthiness, as determined throughreview of their current credit information.  We continuously monitorcollections and payments from customers and maintain allowances for doubtfulaccounts for estimated losses resulting from the inability of some of ourcustomers to make required payments.  Estimated losses are based onhistorical experience and any specifically identified customer collectionissues.  If the financial condition of our customers, or the economy aswhole, were to deteriorate resulting in an impairment of our customers' abilityto make payments, additional allowances may be required.  These additionalallowances for estimated losses would be included in selling, general andadministrative expenses. 

 

31

Inventories

We value our inventory at the lower of cost, based on thefirst-in first-out ("FIFO") cost method, or the current estimatedmarket value of the inventory.  We write down our inventory for estimatedobsolescence or unmarketable inventory equal to the difference between the costof inventory and the estimated market value based upon assumptions about futuredemand and market conditions.  If actual future demand or marketconditions differ from those projected by us, additional inventory valuationadjustments may be required.  These additional valuation adjustments wouldbe included in cost of sales.

Warranties and Related Reserves

We provide an accrual for the estimated cost of productwarranties and product liability claims at the time revenue isrecognized.  Such accruals are based on estimates, which are based onrelevant factors such as historical experience, the warranty period, estimatedcosts, levels of insurance and insurance retentions, identified product qualityissues, if any, and, to a limited extent, information developed by theinsurance company using actuarial techniques.  These accruals are analyzedperiodically for adequacy.  While we engage in extensive product qualityprograms and processes, including actively monitoring and evaluating thequality of our component suppliers, the warranty obligation is affected byreported rates of product problems and costs incurred in correcting productproblems.  Should actual reported problem rates or the resulting costsdiffer from our estimates, adjustments to the estimated warranty liability maybe required.  These adjustments would be included in selling, general andadministrative expenses. 

Goodwill and Intangible Asset Impairment

We evaluate long-lived assets, including goodwill and otherintangibles, for impairment whenever events or changes in circumstancesindicate that the carrying value of an asset may not be recoverable.  Inaddition, we evaluate goodwill and other intangibles annually in the fourthquarter of each fiscal year.  In assessing the recoverability of goodwilland other intangibles, we must make assumptions regarding estimated future cashflows and other factors to determine the fair value of the respectiveassets.  We adopted SFAS No. 142, "Goodwill and Other IntangibleAssets," effective April 1, 2002 and analyzed goodwill and intangibles for impairment. Impairment tests were performed at adoption, and in the fourthquarter of fiscal years 2003 and 2004, and no impairment was noted as a resultof these analyses.  The impairment tests performed in fiscal 2005 indicated certainimpaired assets, for which we recorded impairment charges in fiscal 2005. These impairment charges are included in the results of operations. See Note I- "Intangible Assets and Goodwill" of the "Notes to the ConsolidatedFinancial Statements."

32

**RESULTS OF OPERATIONS**

The following table sets forth various items from theConsolidated Statements of Income as a percentage of net sales for the periodsindicated:

Year Ended March 31,

**2005**

**2004**

2003

Net sales

**100.0%**

100.0%

100.0%

** **

 Cost of sales

**35.9   **

38.1   

40.0   

Gross profit

**64.1   **

61.9   

60.0   

** **

  Selling, general, and  administrative

**36.5   **

36.1   

33.9   

 Research and development

**6.8   **

          7.1   

          6.0   

 Severance charges

**1.8   **

-   

-   

 Restructuring & long-lived asset impairment charges

**1.7   **

-   

-   

** **

Operating income

**17.3   **

18.7   

20.1   

 Interest expense

**(1.1)  **

(0.4)  

(0.3)  

 Interest income

**0.4   **

0.4   

0.6   

 Other income, net

**0.2   **

0.3   

0.3   

** **

Income before income taxes

**16.8   **

19.0   

20.7   

Income taxes

**5.4   **

6.0   

6.1   

Net income

**11.4%**

13.0%

14.6%

**YEARS ENDED MARCH 31, 2005 AND 2004**

Sales

Net sales for fiscal 2005 increased $61 million to $483million from $422 million in fiscal 2004, an increase of 14.5%.  Theincrease in net sales for fiscal 2005 resulted from an increase in net sales inboth the domestic and international markets.  Foreign exchange ratemovements, primarily the stronger Euro, had a favorable year-to-year impact oninternational net sales of $12 million, or approximately three percentagepoints of the year-over-year growth.  We expect our net sales to increasein fiscal 2006 at a low double digit rate over net sales in fiscal 2005. 

We have three principal product lines, each of whichconstitutes one of our business segments.  Set forth below is a summary of our netsales for each of the last two fiscal years, by segment.

Net Sales by Principal Product  Line
(in  thousands)
**2005**

  2004

Percent Change
Aesthetic  & General Surgery Products
** $**

**251,726 **

 $

218,437 

15.2%
Surgical  Urology Products
**129,292 **

108,370 

19.3%
Clinical  & Consumer Healthcare Products
**102,379 **

95,361 

7.4%
** **
** $**

**483,397 **

 $

422,168 

14.5%
   
33

Net salesof aesthetic and general surgery products increased 15% to $251.7 million from$218.4 million in the prior year.  Net sales of breast implant productsincreased 12% to $217.4 million from $194.1 million in the prior year. Approximately $20.4 million of the increase in breast implant products isattributable to organic growth in unit sales of our breast implants andassociated products and approximately $3.0 million is the result of a favorableimpact of foreign exchange rate movements.  Increased net sales weredriven by growth in the augmentation and reconstruction markets bothdomestically and internationally.  We saw overall growth in domestic unit salesof breast implant products of approximately 12%.  Although we try to avoidcompeting on price, we continue to see competitive price pressure in both thedomestic and international markets for breast implants.  Net sales of bodycontouring products increased 22% to $18.6 million from $15.3 million in theprior year.  Liposuction continues to be the leading surgical cosmeticprocedure in the United States, and sales of our capital equipment, associateddisposable products, and higher average selling prices were the leadingcontributors to our body contouring sales growth.  Other aesthetic products netsales increased 72.3% to $15.7 million from $9.1 million in the prior year,primarily as a result of increased revenue from physician participation in our"Extreme Mentor" direct to consumer television advertising program.  We expectto continue our direct to consumer advertising programs into fiscal 2006.

Net salesof surgical urology products increased 19.3% to $129.3 million from $108.4 millionin the prior year.  The fastest growing product area was our women'shealth offering, in which net sales increased 45% to $22.5 million from $15.6million in the prior year.  This increase was primarily attributable to ourObTape® trans-obturator sling, which was introduced in the United States in August 2003 for the treatment of stress urinary incontinence.  Net salesof our disposable urinary care products increased 17.4% to $64.6 million from$55.0 million in the prior year.  The majority of this increase wasattributable to increased sales at our international branches, which alsoreceived the benefit of favorable exchange rate movements.  Penile implantsales increased 13.6% to $26.4 million, from $23.2 million in the prior year,due to increased market acceptance of our Titan® penile device,which carries a higher average selling price than its predecessor product, theAlpha I, both domestically and in Europe, and a reduction in the trend ofpatients sampling competitive drug therapies for erectile dysfunction, whichhad negatively impacted prior year sales.  Brachytherapy product net salesincreased by 8.3% to $15.8 million, from $14.6 million in the prior year,primarily as a result of higher unit sales due to the absence of supplyinterruptions, which occurred in the prior year.  The favorable impact offoreign exchange rate variations for the surgical urology product segment,which primarily benefits our disposable urinary care products, was $5.0 millionfor the year.

Net sales of clinical and consumer healthcare productsincreased 7.4% to $102.4 million from $95.4 million in the prior year.  Netsales growth was generally aided by the effect of the stronger Euro as nearlyhalf of these product sales are invoiced in currencies other than the U.S.Dollar; this positive effect was approximately $3.8 million for thesegment.  The remainder of the growth is attributable to an overallincrease in unit sales in all product groupings, partially offset by decreasesin average selling prices.  Net sales of intermittent catheters increased 14.9%,or $4.6 million to $35.5 million.  Net sales of male external catheters increased8.3%, or $1.3 million, to $19.4 million.  Net sales of otherdisposable healthcare and ostomy products increased 2.4% to $47.5 million from$46.4 million in the prior year, primarily due to the favorable impact offoreign exchange rate movements.

Cost of Sales 

Cost of sales for fiscal 2005 was 35.9% of net sales,compared to 38.1% in fiscal 2004.  Cost of sales for the aesthetic andgeneral surgery products decreased to 24.3% from 27.7% of net sales, primarilydue to favorable pricing on raw materials and overall improved manufacturingefficiencies at our Texas and Netherlands facilities.  Cost of sales forsurgical urology products decreased to 45.9% from 48.6% of net sales, primarilydue to increased sales of women's health products, which have a higher marginthan other surgical urology products.  Cost of sales for clinical andconsumer healthcare products increased to 51.9% from 49.9% of net sales in theprior year, primarily due to manufacturing inefficiencies at certain of ourforeign manufacturing facilities and lower average selling prices to ourinternational distributors. 

34

Selling, General and Administrative

Selling, general and administrative expenses increased $24million to 36.5% of net sales in fiscal 2005 compared to 36.1% of net sales infiscal 2004.  We had generally higher levels of expenses at ourforeign sales and manufacturing subsidiaries of approximately $5.8, of which approximately$4.0 million reflects the effect of foreign currency rate movements, primarilythe stronger Euro.  Also contributing to the increase was approximately $3.3million in incentive compensation expenses associated with achieving specificoperating targets, our recently launched direct to consumer televisionadvertising program of approximately $3.0 million, and higher legal related expensesof approximately $3.2 million due to increased litigation expenses and otherlegal and corporate matters.  In addition, to a lesser extent, increased costsassociated with compliance with the Sarbanes-Oxley Act and increased support ofsales and marketing contributed to the year over year increase.  The increasein general and administrative expense was partially offset by lower productwarranty and product liability expenses of approximately $1.3 million. 

Research and Development

Research and development spending primarily supports our keystrategic product development programs.

Research and development expenses in fiscal 2005 increased $2.8million to $32.8 million from $30.0 million in fiscal 2004, but decreased as apercentage of net sales to 6.8% from 7.1% in fiscal 2004.  The majority ofthe increase was attributable to the aesthetic and general surgery segment andwas primarily due to increased support for our silicone gel-filled breastimplant regulatory submissions in the United States and Canada, increased patient volume in our adjunct study, new clinical studies and laboratory testingfor our hyaluronic acid-based dermal filler product, PuragenTM, and ourbotulinum toxin project.  During the first quarter of fiscal 2005, we recordeda $0.8 million charge related to the termination of a brachytherapy developmentproject and related automated manufacturing equipment.  We  continue to be committedto a variety of clinical studies and laboratory tests in connection with ourgel-filled and saline-filled mammary implants and other products.  

SeveranceCharges

On February 16, 2005, Christopher J. Conway and Adel Michael each resigned as a director andexecutive officer of the Company.  In connection with resignation and severanceagreements entered into with them, we incurred $8.5 million in expenses inFebruary 2005, as set forth in the table below:

Cash

Accelerated

Total

Expense

Options

Severance

Christopher J. Conway

 $

2,288,000 

 $

2,146,000 

 $

4,434,000

Adel Michael

1,825,000 

2,260,000 

4,085,000

 $

4,113,000 

 $

4,406,000 

 $

8,519,000

As one ofthe co-founders of our Company, and following 36 years of service, Mr. Conwayreceived certain severance compensation in the form of cash payments totaling$2.3 million and non-cash benefits in the amount of $2.1 million related to theaccelerated vesting of his unvested and unexpired stock options.  In addition, Mr.Adel Michael, our former Vice Chairman, received severance compensation in theform of cash benefits in the amount of $1.8 million and non-cash benefits inthe amount of $2.3 million related to the accelerated vesting of his unvestedand unexpired employee stock options.     

Restructuringand Long-Lived Asset Impairment Charges  

During thefourth quarter of fiscal year 2005, we incurred $8.2 million in expensesrelated certain long-lived assets that were determined to be impaired, andrestructuring of certain of our operations to achieve improved efficiencies. The impairment charges totaled $3.2 million.  Of this amount, $2.9 millionrelated to intangible assets within the surgical urology segment, and $0.3million within the aesthetics and general surgery segment.  The restructuringcharges totaled $5.0 million and resulted in a net reduction of approximately5% of our workforce and the closure of a manufacturing facility in the United Kingdom.  Of this amount, $1.1 million related to the aesthetics and general surgerysegment, $1.9 million related to the surgical urology segment, and $2.0 millionrelated to the clinical and consumer healthcare segment.

35

Interest and Other Income and Expense

Interest expense increased to $5.4 million in fiscal 2005,compared to $1.8 million in fiscal 2004.  Approximately $4.9 million ofthe expense relates to the 2 3⁄4% coupon and issuance cost amortization for our $150million convertible subordinated notes issued in December 2003.  The increasein interest expense is attributable to a full year of interest and amortizationof issuance costs on these notes as interest expense for fiscal 2004, includedonly four months of accrued interest payable and amortization of bond issuecosts.  The remaining interest expense is interest on balances outstandingunder our foreign lines of credit, which benefited from lower rates of interestand lower levels of borrowings.  

Interest income increased to $2.0 million in fiscal 2005,from $1.7 million in fiscal 2004.  The increase is due to higher prevailinginterest rates on short term investments, and slightly longer maturities,partially offset by lower levels of cash balances available for investment. 

Other income primarily includes gains or losses on sales ofmarketable securities and foreign currency gains or losses related to ourforeign operations.  Other income decreased to $1.0 million from $1.2million in the prior year.  This decrease was the result of the less favorableimpact of the Euro's relative strength compared to the U.S. Dollar, and a decreasein realized and unrealized gains and losses in our portfolio of marketablesecurities.  These decreases were partially offset by a one-time gains ofapproximately $0.5 million relating to insurance proceeds received to coverlost sales margin on finished goods inventory that was damaged, and a gain ofapproximately $0.5 million relating to the sale of a building in the United Kingdom in the fourth quarter of fiscal 2005.

Income Taxes

Our effective rate of corporate income taxes was 32.4% infiscal year 2005, an increase of 0.8% of pretax income from the 31.6% rate infiscal year 2004.  This increase is a result of higher state taxes andreduced research and development credits, partially offset by greater taxbenefits associated with our foreign operations.

Net Income and Earnings Per Share

Net income in fiscal 2005 increased slightly to $54.9million from $54.8 million in fiscal 2004.  Earnings per share increased9.2% to $1.31 per share in fiscal 2005 from $1.20 per share in fiscal 2004. Diluted earnings per share increased 3.5% to $1.17 for the fiscal year comparedto a restated $1.13 for fiscal 2004.  (As required by EITF 04-8, we haveretroactively restated diluted earnings per share figures for fiscal 2004 forthe impact of our convertible subordinated notes issued in December 2003.)  Theeffect of share repurchases was partially offset by the dilutive effect toearnings per share following the adoption of EITF 04-8 which required theinclusion, for calculation purposes, of additional shares that are contingentlyissuable.  As a result of our stock repurchase program, we have fewer sharesoutstanding, resulting in a positive impact on the year-over-year comparison ofdiluted earnings per share.

Net income in fiscal 2005 remained relatively unchanged,although diluted earnings per share was positively impacted by fewer sharesoutstanding due to our stock repurchase program.  Increased net sales andlower cost of goods sold in fiscal 2005 were offset by higher operatingexpenses, including severance, restructuring and long-lived asset impairmentcharges, as well as higher interest expense resulting in net income being essentiallyunchanged from 2004.  We expect diluted earnings per share for fiscal 2006to be in the range of $1.60 to $1.65.

Inflation

We do not believe that inflation has had a material effecton our financial condition and results of operation for the reporting periodspresented in this report.  We cannot be certain that inflation will nothave a material adverse effect on our business in the future. 

36

**YEARS ENDED MARCH 31, 2004 AND 2003**

Net sales

Net sales for fiscal 2004 increased $40 million to $422million from $382 million in fiscal 2003, an increase of 10.4%.  The increasein net sales for fiscal 2004 resulted from increased sales in both the domesticand international markets.  Foreign exchange rate movements, primarily thestronger Euro, had a favorable year-to-year impact on international net salesof $21 million, or approximately five percentage points of the year-over-yeargrowth.  

Net Sales by Principal Product  Line
(in  thousands)
****2004

  2003

Percent		Change
Aesthetic  & General Surgery Products
 $

218,437 

 $

191,405 

14.1%
Surgical  Urology Products
108,370 

106,675 

1.6%
Clinical  & Consumer Healthcare Products
95,361 

84,304 

13.1%
** **
 $

422,168 

 $

382,384 

10.4%

During fiscal 2004 ,net sales of aesthetic and generalsurgery products increased 14% to $218.4 million from $191.4 million in theprior year.  Net sales of breast implant products increased 13% to $194.1million from $172.0 million in the prior year.  Approximately $17.0million of the increase in breast implant products is attributable to organicgrowth in unit sales of our breast implants and associated products andapproximately $5.1 million was the result of favorable foreign exchange ratemovements.  Net sales of body contouring products increased 21% to $15.3million from $12.6 million in the prior year.  The increase in bodycontouring product sales was primarily attributable to increased liposuctionprocedural volumes, as awareness and acceptance of this procedure increased. In addition, other product net sales increased $2.2 million, which wasprimarily attributable to our acquisition of Inform Solutions, now doingbusiness as Mentor Solutions, and ancillary product sales. 

Net sales of surgical urology products in fiscal 2004increased 1.6% to $108.4 million from $106.7 million in the prior year. Increases in net sales of women's health products and disposable urinary careproducts, along with a favorable impact of foreign exchange rate movements of$9.4 million were partially offset by a $1.5 million decrease in penile implantnet sales and a $9.9 million decrease in brachytherapy product sales from theprior year.  Net sales of women's health products increased 56% to $15.5million from $10.0 million in the prior year primarily due to the introductionof the ObTape sling to the U.S. market in August 2003 and the favorable impactof foreign exchange rate movements.  Net sales of disposable urinary careand other products increased 13.6% to $55 million from $47.5 million in theprior year.  The increase was primarily a result of the favorable impactof foreign exchange rate movements.  Net sales of penile implant productsfor the year decreased 6% to $23.2 million from $24.7 million in the prioryear.  In the fourth quarter of fiscal 2004, we restructured our domesticurology sales force and provided cross-training across the full range of oururology product line, which we believe attributed to a short-term negativeimpact on our penile implant product sales.  In addition, we believe netsales were also negatively impacted by the recent introduction of new drugtherapies for erectile dysfunction in the United States.  Brachytherapy netsales decreased $9.9 million to $14.6 million from $24.5 million, a decrease of40% from the prior year.  This decrease is a result of severalfactors.  On January 31, 2003, our exclusive distribution and supplyagreement with NASI, which was our sole source of iodine and palladium seeds,expired resulting in an interruption of our supply of seeds.  On February 1, 2003, we completed our acquisition of Mills Biopharmaceuticals, Inc. and begansupplying our customers with iodine seeds manufactured by Mills.  Inaddition, we reached a nonexclusive one-year agreement with Best Medical, Inc.(Best) to distribute BestTM Palladium-103brachytherapy seeds.  However, due to Best's difficulties in increasingmanufacturing capacity in a short time frame, and our inability to securesufficient new vendor supply of palladium brachytherapy seeds, we were unableto fill all customer orders.  In addition, alternative procedures, changesin Medicare reimbursement, and additional competitive pressures have decreasedprocedural volumes and decreased average selling prices of our brachytherapyproducts.  These market factors and supply interruptions resulted in lostsales of approximately $3 million per quarter for the first three quarters offiscal 2004 and lost sales of approximately $1 million in the fourthquarter.  

 

37

Net sales of clinical and consumer healthcare products infiscal 2004 increased 13% to $95.4 million from $84.3 million in the prioryear.  Net sales growth was generally aided by the effect of the strongerEuro as nearly half of these product sales are invoiced in currencies otherthan the U.S. Dollar; this effect was approximately $6.4 million for thesegment.  The remainder of the growth was attributable to recentdirect-to-consumer advertising, and the introduction of the Self-Cath PlusTM lubricious catheter in fiscal 2002, which positivelyimpacted unit sales.  Net sales of intermittent catheters increased 9%, or$2.5 million to $31.0 million, and were partially offset by a decrease of 8%,or $1.5 million in net sales of male external catheters as compared in theprior year.  The decrease in male external catheter sales was primarilyattributable to the timing of distributor purchases.  Net sales of otherdisposable healthcare and ostomy products increased 28% to $46.3 million from$36.2 million in the prior year primarily due to favorable foreign exchangerate movements and unit sales growth. 

Cost of Sales 

Cost of sales for fiscal 2004 was 38.1% of net sales,compared to 40.0% in fiscal 2003.  Cost of sales for the aesthetic andgeneral surgery products decreased to 27.7% from 28.1% of net sales, primarilydue to efficiencies of scale and improved manufacturing efficiencies at our Texas facility, partially offset by manufacturing inefficiencies at our manufacturingfacility in The Netherlands.  Cost of sales for surgical urology productsdecreased to 48.6% from 51.2% of net sales, primarily due to the decrease inbrachytherapy sales which have a lower margin than other surgical urologyproducts and the vertical integration of our subsidiary, MillsBiopharmaceuticals, as the manufacturer of our own iodine brachytherapyseeds.  Cost of sales for clinical and consumer healthcare productsdecreased to 49.9% from 52.7% of net sales in the prior year, primarily due toproduct mix shift towards higher margin products and manufacturing efficienciesin our Minnesota facility. 

Selling, General and Administrative

Selling, general and administrative expenses increased $23million to 36.1% of net sales in fiscal 2004 compared to 33.9% of net sales infiscal 2003.  Approximately $8 million of the increase reflects the effectof foreign currency rate movements, primarily the stronger Euro.  We hadgenerally higher levels of expenses at our foreign sales and manufacturingsubsidiaries of approximately $4.4 million and new general and administrativeexpenses at recently acquired subsidiaries of approximately $2.2 million. During fiscal 2004 we implemented a global enterprise resource planning("ERP") system.  As a result, certain non-capitalizable expenses,training costs, depreciation and start-up inefficiencies contributed to higherlevels of expenses.  These costs were approximately $3 million.  Sellingand marketing expenses included approximately $1 million of additional expensesrelated to the reorganization of the urology sales forces for cross trainingand costs related to a reduction in the number of employees.  The balanceof the increase is generally related to higher levels of selling and marketingefforts. 

Research and Development

Research and development expenses in fiscal 2004 increased$7.0 million to $30.0 million and to 7.1% of net sales from 6.0% in fiscal2003.  Approximately $5.8 million of the increase was attributable to theaesthetic and general surgery segment and was primarily due to increasedactivity in our breast implant studies to support our silicone gel-filledbreast implant PMA, increased patient volume in our adjunct study, and ourrecent acquisition of A-Life Ltd., which was in the process of developing a hyaluronicacid based soft tissue filler for aesthetic facial applications.  Theremaining increase of $1.2 million was attributable to our ongoing developmentactivities in our surgical urology segment and the development of automatedmanufacturing technologies, and development expenses related to brachytherapyseeds.  Our gel implant PMA was filed with the FDA in December 2003 and weamended our application to meet new Draft Guidance for Saline, Silicone Gel,and Alternative Breast Implants released by the FDA during fiscal 2004.

38

Interest and Other Income and Expense

Interest expense increased to $1.8 million in fiscal 2004,compared to $1.0 million in fiscal 2003.  Interest expense includedinterest on our foreign lines of credit and imputed interest on long-term liabilitiesrecorded at net present value related to certain acquisitions of assets duringfiscal 2001 and 2002.  In December 2003, we issued 23⁄4% convertiblesubordinated notes totaling $150 million.  Interest expense for fiscal2004 includes four months of accrued interest payable and amortization of bondissue costs.  The increase in interest expense is attributable to theinterest on these notes, partially offset by lower rates of interest, lowerlevels of borrowings on our operating lines and decreased levels of imputedinterest on acquisition liabilities.  

Interest income decreased to $1.7 million in fiscal 2004,from $2.5 million in fiscal 2003.  The decrease was due to lowerprevailing interest rates on short-term investments, partially offset by higherlevels of cash balances available for investment.  

Other income in fiscal 2004 primarily includes gains orlosses on sales of marketable securities and foreign currency gains or lossesrelated to our foreign operations.  Other income, net increased to $1.2million from $0.6 million in the prior year.  This increase was the resultof the favorable impact of the Euro's relative strength compared to the U.S.dollar, partially offset by a decrease in realized and unrealized gains andlosses in our portfolio of marketable securities.  During fiscal 2003 werecorded a one-time pre-tax impairment charge of $1,857,000 related to ourinvestment in Paradigm Medical.  Also in fiscal 2003, we sold ourremaining investment in NASI and we recorded a pre-tax gain of $403,000.

Income Taxes

Our effective rate of corporate income taxes was 31.6% infiscal year 2004, an increase of 2.2% of pretax income from the 29.4% rate infiscal year 2003.  The increase in the effective tax rate represented areturn to our historic effective tax rate, as the prior year's rates reflectedrefunds received in the third quarter of fiscal year 2003 related to theamendment of tax returns for our foreign sales corporation.

Net Income and Earnings Per Share

Net income in fiscal 2004 decreased 2% to $54.8 million from$55.8 million in fiscal 2003.  Earnings per share was $1.20 per share inboth fiscal 2004 and 2003.  Diluted earnings per share was $1.13 perdiluted share, as restated to reflect the additional shares that would beissued upon conversion of our 23⁄4 % convertiblenotes, in accordance with the adoption of EITF Issue No. 04-8 in December 2004,in  fiscal 2004 and $1.15 in fiscal 2003.  The effect of lower net incomein fiscal 2004 was offset by the positive impact of fewer shares outstandingdue to our stock repurchase program.  Increased net sales and lower costof goods sold in fiscal 2004 were offset by higher operating expenses, whichresulted in a decrease in operating income.  Fiscal 2004 net income waspartially impacted by a slightly higher effective tax rate compared to fiscal2003.  

**LIQUIDITY AND CAPITAL RESOURCES**

We had cash, cash equivalents and short-term marketablesecurities of $113 million and $127 million at March 31, 2005 and 2004, respectively.  Other than the proceeds of the December 2003 offering ofconvertible subordinated notes, cash provided by operating activities has beenour primary recurring source of funds. 

We invest excess cash in marketable securities that arehighly liquid, of high-quality investment grade, and predominantly havematurities of less than one year from the date of purchase.  The Company'sshort-term marketable securities consist primarily of money market mutualfunds, U.S. state and municipal government and government agency obligations,Federal Home Loan Bank and Mortgage Association bonds, auction rate securities,and investment grade corporate obligations, including commercial paper.  

39

Cash flow changes

Cash provided by operating activities of $94 million infiscal 2005 and $74 million in fiscal 2004 was greater than net income in both2005 and 2004 due to the net impact of non-cash adjustments to income.  Non-cashadjustments include depreciation and amortization, compensation expense relatedto the acceleration of stock options, tax benefits from stock options,impairment of long-lived assets, imputed interest on long-term liabilities, aswell as adjustments for gains and losses from the sale of investments.  Forfiscal year ended March 31, 2005, there was a positive working capital changeresulting from cash provided by an increase in accounts payable and accruedliabilities offset by cash used for accounts receivable and inventoryincreases.  However, the days sales outstanding metric improved decreasing from82 days at March 31, 2004, to 77 days at March 31, 2005.  

Cash used in investing activities is primarily attributableto net purchases of marketable debt securities, capital expenditures and cashconsideration used in acquisitions.  Total cash used in investing activities was$38 million in fiscal 2005 and $45 million in fiscal 2004.  We reinvested ourcash in marketable debt securities in net amounts of $28 million and $7 millionin fiscal 2005 and 2004, respectively.

Our capital expenditures totaled $9.7 million in fiscal 2005as a result of upgrades to our production facilities and equipment, and thecompletion of our botulinum toxin production facility.  We anticipate doublingour capital expenditures to approximately $20 million in fiscal 2006, as wewill continue to invest in facility improvements and production equipment. During fiscal 2004, we invested approximately $18 million to upgrade productionequipment and facilities, complete our iodine brachytherapy seed productioncapabilities, automate production technologies, and upgrade and replace ourinformation technology systems with a new Enterprise Resource Planning System ("ERP")by JD Edwards.  In addition, in fiscal 2004, we invested $6 million procuringintangible rights to products and technologies.

There were no acquisitions in fiscal 2005.  In fiscal 2004,$14 million in cash was used for acquisitions.   

On August 25, 2003, we completed the acquisition of A-LifeLtd, a subsidiary of Vitrolife AB.  The consideration totaled $7.5 millionof which $7.4 million was paid in cash from existing cash balances. 

On September 9, 2003, we entered into several transactionsto acquire from AMI, LLC, the exclusive license, marketing and distributionrights for certain products, and a related supply agreement with Prosurg,Inc.  We paid $3 million in cash and issued 133,630 restricted shares ofour common stock valued at fair market value of $3 million.  

On October 25, 2003, we acquired Inform Solutions, Inc., fortotal consideration of $3 million in cash.  The agreement committed us tomake additional payments totaling up to $1.7 million based upon achievement offuture sales and earnings thresholds over three years following the acquisition.  Approximately $0.2 million waspaid during fiscal 2005 and approximately $1.5 million remains.

Cash provided by (used in) financing activities is primarilyrelated to our stock repurchases, dividends paid, employee stock optionexercises, and debt financing activities.

We have a stock repurchase program, primarily to offset thedilutive effect of our employee stock option program, to provide liquidity tothe market, and to reduce the overall number of shares outstanding.  Allshares repurchased under the program are retired and are no longer deemed to beoutstanding.  During the quarter ended December 31, 2004, 2.3 million shares were repurchased for $79.8 million.  The December repurchase included the repurchaseof 2.25 million shares from two investment partnerships managed by VA Partners,LLC, which was at the time, our largest shareholder.  Mr. Jeff Ubben, amanaging member of VA Partners, LLC, is a member of our Board of Directors. The repurchase of such shares was at or below closing market price quotationson the NYSE, and the transactions were pre-approved by our Audit Committee.  At March 31, 2005, 1.3 million shares remained authorized for repurchase.  Thetiming of our repurchases is subject to market conditions, cash availability,and blackout periods during which we are restrictedfrom repurchasing shares.  There is no guarantee that shares authorizedfor repurchase by the Board will ultimately be repurchased.  Additionally,after the repurchase of the 1.3 million shares currently authorized forrepurchase, our new Credit Agreement limits the amount that can be used to repurchaseshares to net income from the previous four quarters less dividends.  
40
In September 2004, the Board of Directors authorized anincrease in the quarterly dividend rate from $.15 per share to $.17 per share. Previously, in July 2003, the Board of Directors declared an increase in thequarterly dividend rate from $.02 per share to $.15 per share.  It is ourintent to continue to pay dividends for the foreseeable future subject to,among other things, Board approval, cash availability, debt restrictions andalternative cash needs.  At the current annual dividend rate of $.68 pershare, the aggregate annual dividend would be approximately $29 million. 

We receive cash from the exercise of employee stockoptions.  Employee stock option exercises provided $11.5 million and $10.1million of cash in fiscal 2005 and 2004, respectively.  Proceeds from theexercise of employee stock options will vary from period to period based upon,among other factors, fluctuations in the market value of our common stock relativeto the exercise price of such options.

Financing

*Senior Credit Facility*

On May 26, 2005, we entered into a three-year Credit Agreement ("Credit Agreement") that provides uswith a $200 million senior revolving credit facility, subject to a $20 millionsublimit for the issuance of standby and commercial letters of credit, a $10million sublimit for swing line loans, and a $50 million alternative currencysublimit.  At our election and subject to lender approval, the amount availablefor borrowings under the Credit Agreement may be increased by an additional $50million.  Funds are available under the Credit Agreement to finance permittedacquisitions, stock repurchases up to certain dollar limitations, and for othergeneral corporate purposes.  As of June 14, 2005, there were no borrowings outstanding under the Credit Agreement. 

Interest on borrowings(other than swing line loans) under the Credit Agreement is at a variable ratethat is calculated, at our option, at the prime rate, or LIBOR plus an additionalpercentage that varies between 1% and 1.65%, depending on our senior leverageratio at the time of the borrowing.  Swing line loans bear interest at theprime rate plus additional basis points, depending on our senior leverage ratioat the time of the loan.  In addition, we paid certain fees to the lenders toinitiate the Credit Agreement and will pay an unused commitment fee based onour senior leverage ratio and unborrowed lender commitments.

Borrowings under the CreditAgreement are guaranteed by two of our domestic subsidiaries and are alsosecured by a pledge of 100% of the outstanding capital stock of two of our otherdomestic subsidiaries and by 65% of the outstanding capital stock of our Frenchsubsidiary.  In addition, if the ratio of total funded debt to adjusted earningsbefore interest, taxes, depreciation and amortization (or "adjusted EBITDA"),exceeds 2.50 to 1.00, then we are obligated to grant to the lenders a firstpriority perfected security interest in essentially all of our domestic assets.

The Credit Agreement imposes certain financial andoperational restrictions, including financial covenants that require us tomaintain a maximum consolidated funded debt leverage ratio of not greater than4.00 to 1.00, a senior funded debt ratio of not greater than 2.50 to 1.00, a minimumquarterly adjusted EBITDA, and a minimum fixed charge ratio of greater than1.25 to 1.00.  The covenants also restrict our ability, among other things, tomake certain investments, incur certain types of indebtedness or liens, makeacquisitions in excess of $20 million except in compliance with certaincriteria, and repurchase shares of common stock, pay dividends or dispose ofassets above specified thresholds.  The Credit Agreement also containscustomary events of default, including payment defaults, material inaccuraciesin our representations and warranties, covenant defaults, bankruptcy andinvoluntary proceedings, monetary judgment defaults in excess of specifiedamounts, cross-defaults to certain other agreements, change of control, andERISA defaults. 

*Convertible Subordinated Notes*

On December 22, 2003, we completed an offering of $150 million of convertible subordinated notes due January 1, 2024, pursuant to Rule 144A under the Securities Act of 1933.  The notesbear interest at 23⁄4% per annum and are convertible into shares of our commonstock at an initial conversion price of $29.289 per share and are subordinated toall existing and future senior debt.  Concurrent with the issuance of theconvertible subordinated notes, we entered into a convertible bond hedge andwarrants transactions with respect to our common stock, the exposure for whichis held by Credit Suisse First Boston LLC for a net cash payment of $18.5million.  Both the bond hedge and the warrants transactions may be settledat our option either in cash or net shares and expire January 1, 2009.  The convertible bond hedge and warrants transactions combined are intended toreduce the potential dilution from conversion of the notes by effectivelyincreasing the conversion price per share, from our perspective, toapproximately $39.43.  

41

*Other Financing*

In addition, in fiscal2001, we established several lines of credit with local foreign lenders tofacilitate operating cash flow needs at our foreign subsidiaries.  Theselines are at market rates of interest, unsecured, are guaranteed by us, andtotal $7.4 million, of which $2.2 million was outstanding, and $5.2 million wasavailable at March 31, 2005.  

In fiscal 2002, a line of credit of $6.7 million wasestablished to finance the construction of a new facility in Leiden, the Netherlands.  Upon completion, the line of credit was converted to a revolvingfacility.  The borrowings accrue interest at EURIBOR plus 0.75% and are securedby the new facility and other assets in The Netherlands.  At March 31, 2005, $1.0 million was outstanding and $5.7 million was available under thisline.  

At March 31, 2005, our total short-term borrowings under alllines of credit were $3.2 million and the weighted-average interest rate was5.42%.  The total amount of additional borrowings available to us underall lines of credit was $10.9 million and $28.1 million at March 31, 2005 and 2004, respectively.  The decrease in the amounts available from the prior yearis primarily due to the expiration of our previous $25 million credit agreementin September 2004.  

Contractual Obligations and Commitments

The following table summarizes our significant contractualobligations and other commitments at March 31, 2005, and the effect such obligations are expected to have on our liquidity and cash flows in futureperiods.  

Payments Due by Period

(in thousands)

Less than

1-3

4-5

More than

**Contractual Obligations**

Total

1 Year

Years

Years

5 Years

Convertible notes

 $

150,000

$                - 

$    150,000

$             -

 $

-

Operating lease obligations	

45,520

6,096

16,603

10,141

12,680

Purchase obligations

23,382

23,382

-

-

-

Interest on debt

15,483

4,125

11,358

-

-

Lines of credit

3,182

3,182

-

-

-

Credit agreement (commitment fees)

          1,400

400

800

200

Acquisition and other milestones

2,512

1,812

700

-

-

Other long-term liabilities	

9,524

843

2,364

1,507

4,810

   Total	

 $

251,003

$        39,840

 $

181,825 

 $

11,848

 $

17,490

The nature of our business creates a need to enter intopurchase obligations with suppliers.  In accordance with accountingprinciples generally accepted in the United States, these unconditionalpurchase obligations are not reflected in the accompanying consolidated balancesheets.  Inventory related and other purchase obligations do not exceedour projected requirements over the normal course of business.  

We enter into various product and intellectual propertyacquisitions and business combinations.  In connection with some of theseactivities, we agree to make payments to third parties when specific milestonesare achieved, such as receipt of regulatory approvals or achievement ofperformance or operational targets.  

The expected timing of payment of the obligations discussedabove is estimated based on current information.  Timing of payments andactual amounts paid may be different depending on the time of receipt of goodsor services or changes to agreed-upon amounts for some obligations. Amounts disclosed as contingent or milestone-based obligations are dependent onthe achievement of the milestones or the occurrence of the contingent eventsand can vary significantly.

We do not have any off-balance sheet arrangements that arecurrently material or reasonably likely to be material to our financialposition or results of operations. 

 

42

We believe that funds generated from operations, our cash,cash equivalents and marketable securities and funds available under our lineof credit agreements will be adequate to meet our working capital needs andcapital expenditure investment requirements and commitments for the foreseeablefuture.  However, it is possible that we may need to raise additionalfunds to finance unforeseen requirements or to consummate acquisitions of otherbusinesses, products or technologies through the sale of equity or debtsecurities to the public or to selected investors, or by borrowing money fromfinancial institutions.  In addition, even though we may not needadditional funds, we may still elect to sell additional equity or debtsecurities or borrow for other reasons.  There are no assurances that wewill be able to obtain additional funds on terms that would be favorable to us,or at all.  If funds are raised by issuing additional equity securities orconvertible debt securities, the ownership percentage of existing shareholderswould be reduced.  In addition, equity or debt securities issued by us mayhave rights, preferences or privileges senior to those of our common stock.

**FORWARD-LOOKING STATEMENTS**

Certain words in this report like "believe,""intend," "anticipate," "expect,""estimate," "seek," "project", "plan","will", and similar expressions are intended to identify, in certaincases, forward-looking statements within the meaning of the Private SecuritiesLitigation Reform Act of 1995.  These statements involve known and unknownrisks, uncertainties and other factors that may cause actual results to differmaterially from the predicted results.  Such factors which may affectforward-looking statements include, among others, the following:
-  Significantproduct liability, warranty claims, or other claims; 
-  Errors inestimates, assumptions and judgments used in accounting; 
-  Non-compliancewith FDA and other regulatory agencies; 
-  Inadequatereimbursement by government agencies and others for our products;  
-  Difficultiesimplementing and integrating new information technologies systems; and 
-  Other factorsoutlined in our previously filed public documents, copies of which may beobtained without cost from us. 

Given these uncertainties, investors are cautioned not toplace too much weight on such statements.  We are not obligated to updatethese forward-looking statements.

**ITEM 7A.**

**QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET  RISK.**

The following discussion about our market risks involvesforward-looking statements.  Actual results could differ materially fromthose projected in the forward-looking statements.  We are exposed tomarket risk related to fluctuations in interest rates and foreign exchangerates.  We generally do not use derivative instruments. 

*Interest Rate Risk*

We maintain a portfolio of highly liquid cash equivalents,with maturities of three months or less from the date of purchase.  Wealso have current marketable securities, consisting primarily of money marketmutual funds, U.S., state and municipal bonds, and commercial paper that are oflimited credit risk and have contractual maturities of less than two years and investmentsin Federal Home Loan Bank and Federal Mortgage Association bonds withmaturities of two to five years.  Given the relative short-term nature ofthese investments, we do not expect to experience any material impact upon ourresults of operation as a result of changes to interest rates related to theseinvestments.

On December 22, 2003, we completed an offering of $150 million of convertible subordinated notes due January 1, 2024 pursuant to Rule 144A under the Securities Act of 1933.  The notes bear interest at afixed rate of 23⁄4% per annum.  Our subsidiaries also maintain certainlevels of variable rate debt such as operating lines of credit.  Themajority of our debt carries a fixed rate percentage and therefore is notsubject to significant interest rate risk.  A 100 basis point change ininterest rates would not have a material impact on our results of operations orfinancial condition related to the variable rate debt described.

43

*Exchange Rate Risk*

A portion of our operations consist of sales activities inforeign markets.  We manufacture our products primarily in the United States and Europe and sell them outside the U.S. through a combination ofinternational distributors and wholly owned sales offices.  Sales tothird-party distributors and to the wholly owned sales offices are transactedin U.S. Dollars, Euros, British Pounds, and Canadian Dollars.  Our foreignsales offices primarily invoice customers in their local currency.

As a result, our financial results could be significantlyaffected by factors such as changes in foreign currency exchange rates or weakeconomic conditions in the foreign markets mentioned.  The principal riskexposure we face results from fluctuation in foreign exchange rates.  Weexperience transactional exchange rate risk when one of our subsidiaries enterinto transactions denominated in currencies other than their localcurrency.  In the last two fiscal years the effect of exchange rate riskhas been favorable upon our operating results and financial condition.  Wedo not currently hedge any of the foreign exchange rate exposures.  Asignificant and rapid change in foreign exchange rates could have a materialadverse effect upon our results of operations.

**ITEM 8.**

**FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.**

The information required by this Item is submitted pursuantto Item 15 of this Annual Report on Form 10-K and incorporated herein byreference.

**ITEM 9.**

**CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON  ACCOUNTING AND FINANCIAL DISCLOSURE.**

None.

**ITEM 9A.**

**CONTROLS AND PROCEDURES.**

We maintain disclosure controls and procedures (as definedin Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of1934, as amended (the "Exchange Act")) that are designed to ensurethat information required to be disclosed in our reports filed under theExchange Act, is recorded, processed, summarized and reported within the timeperiods specified in the SEC's rules and forms, and that such information isaccumulated and communicated to our management, including our Chief ExecutiveOfficer and Chief Financial Officer, as appropriate, to allow timely decisionsregarding required disclosure.  In designing and evaluating the disclosurecontrols and procedures, management recognized that any controls andprocedures, no matter how well designed and operated, can provide onlyreasonable assurance of achieving the desired control objectives, andmanagement necessarily was required to apply its judgment in evaluating thecost-benefit relationship of possible controls and procedures.

We carried out an evaluation under the supervision of andwith the participation of management, including our Chief Executive Officer andChief Financial Officer, of the effectiveness of the design and operation ofour disclosure controls and procedures as of March 31, 2005, the end of the period covered by this report.  Based on that evaluation, our ChiefExecutive Officer and Chief Financial Officer concluded that our disclosurecontrols and procedures were effective at the reasonable assurance level as of March 31, 2005.

Further, management determined that, there have been nochanges in our internal control over financial reporting (as defined inRules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarterended March 31, 2005 that materially affected, or are reasonably likely tomaterially affect, our internal control over financial reporting.

44

**Management's  Report on Internal Control Over Financial Reporting**

Management of the Company is responsible for establishingand maintaining adequate internal control over financial reporting, as suchterm is defined in Rule 13a-15(f) under the Securities Exchange Act of 1934. The Company's internal control over financial reporting is designed to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles in the U.S.  However, all internalcontrol systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide onlyreasonable assurance with respect to financial statement preparation andreporting.

Management assessed the effectiveness of the Company'sinternal control over financial reporting as of March 31, 2005.  In making this assessment, management used the criteria set forth by the Committee ofSponsoring Organization of the Treadway Commission (COSO) in InternalControl-Integrated Framework.  Based on our assessment, management believesthat the Company maintained effective internal control over financial reportingas of March 31, 2005 based on those criteria.

Management's assessment of the effectiveness of theCompany's internal control over financial reporting has been audited by Ernst& Young, LLP, an independent registered public accounting firm, as statedin their report appearing below, which expresses unqualified opinions onmanagement's assessment and on the effectiveness of the Company's internalcontrol over financial reporting as of March 31, 2005.

 
45
**Report ofIndependent Registered Public Accounting Firm**

**on InternalControl Over Financial Reporting**

The Board of Directors and Shareholders of MentorCorporation

We have audited management's assessment, included in theaccompanying Management's Report on Internal Control Over Financial Reporting,that Mentor Corporation (the "Company") maintained effective internal controlover financial reporting as of March 31, 2005, based on criteria established in Internal Control - Integrated Framework issued by the Committee ofSponsoring Organizations of the Treadway Commission (the COSO criteria).  TheCompany's management is responsible for maintaining effective internal controlover financial reporting and for its assessment of the effectiveness ofinternal control over financial reporting.  Our responsibility is to express anopinion on management's assessment and an opinion on the effectiveness of thecompany's internal control over financial reporting based on our audit.

We conducted our audit in accordance with the standards ofthe Public Company Accounting Oversight Board (United States).  Those standardsrequire that we plan and perform the audit to obtain reasonable assurance aboutwhether effective internal control over financial reporting was maintained inall material respects.  Our audit included obtaining an understanding ofinternal control over financial reporting, evaluating management's assessment,testing and evaluating the design and operating effectiveness of internalcontrol, and performing such other procedures as we considered necessary in thecircumstances.  We believe that our audit provides a reasonable basis for ouropinion.

A company's internal control over financial reporting is aprocess designed to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles.  Acompany's internal control over financial reporting includes those policies andprocedures that (1) pertain to the maintenance of records that, in reasonabledetail, accurately and fairly reflect the transactions and dispositions of theassets of the company; (2) provide reasonable assurance that transactions arerecorded as necessary to permit preparation of financial statements inaccordance with generally accepted accounting principles, and that receipts andexpenditures of the company are being made only in accordance withauthorizations of management and directors of the company; and (3) providereasonable assurance regarding prevention or timely detection of unauthorizedacquisition, use, or disposition of the company's assets that could have amaterial effect on the financial statements.

Because of its inherent limitations, internal control overfinancial reporting may not prevent or detect misstatements.  Also, projectionsof any evaluation of effectiveness to future periods are subject to the riskthat controls may become inadequate because of changes in conditions, or thatthe degree of compliance with the policies or procedures may deteriorate. 

In our opinion, management's assessment that MentorCorporation maintained effective internal control over financial reporting asof March 31, 2005, is fairly stated, in all material aspects, based on the COSOcriteria.  Also, in our opinion, Mentor Corporation maintained, in all materialrespects, effective internal control over financial reporting as of March 31, 2005, based on the COSO criteria.

We have also audited, in accordance with the standards ofthe Public Company Accounting Oversight Board (United States), the consolidatedbalance sheets of Mentor Corporation as of March 31, 2005 and 2004 and related consolidated statements of operations, stockholders' equity and cash flowsfor each of the three years in the period ended March 31, 2005 of Mentor Corporation and our report dated May 13, 2005 expressed an unqualified opinionthereon.

                                                                                    /s/Ernst & Young LLP

Los Angeles, CaliforniaMay 13, 2005

 

 
46
**ITEM 9B.**

**OTHER INFORMATION.**

None.

**PART III**

**ITEM 10.**

**DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT.**

**DIRECTORS**

The following sets forth certain information concerning ourdirectors, as of July 29, 2005:

**Director**

**Age**

**Director Since**

**Positions and Offices Held**

Joseph   E. Whitters

47

2004

Chairman  of the Board

Michael   L. Emmons

64

2004

Director

Walter   W. Faster

72

1980

Director

Eugene   G. Glover

62

1969

Director  

Joshua  H. Levine

47

2004

President,  Chief Executive Officer and Director

Michael   Nakonechny

77

1980

Director

Ronald   J. Rossi

65

1999

Director

Jeffrey W. Ubben

44

2003

Director

Dr.  Richard W. Young

78

1990

Director

***Joseph E. Whitters*** held various financial, accountingand tax positions at First Health Group Corp., a managed health care company,from 1986 until January 2005, including being the CFO from 1988 until 2004.  InJanuary 2005, First Health Group Corp. was acquired.  Prior to joining FirstHealth Group Corp., Mr. Whitters was employed in various financial, accountingand tax positions by United HealthCare Corp., Overland Express and PeatMarwick.  Mr. Whitters is a certified public accountant.  He is also a directorof Omnicell, Inc. and Luminent Mortgage Capital.

***Michael L. Emmons*** retired from Accenture, a worldwideconsulting firm (formerly known as Andersen Consulting), in August 2001 wherehe had developed and managed its worldwide tax function since 1995.  Prior tojoining Accenture, he had been a tax partner with Arthur Andersen &Co., where he was employed for over 28 years in various tax and managementpositions.  Mr. Emmons is a certified public accountant and an attorney.

***Walter W. Faster*** retired as Vice President,Corporate Growth and Development for General Mills, Inc., a manufacturer ofpackaged foods and other consumer goods, in 1997.  Prior to his retirement, heserved in various executive marketing and finance capacities with GeneralMills, Inc. from 1963 to 1997.  Prior to that, he served as a managementconsultant with Booz, Allen and Hamilton, an international consulting firm.

***Eugene G. Glover*** is a founder of the Company andheld the position of Vice President, Engineering from 1969 to 1986.  In October2000, he was appointed Senior Vice President, Advanced Development.  He retiredas an employee of the Company as of August 31, 2004.

 
47
***Joshua H. Levine*** joined us in October 1996 as VicePresident, Sales, Aesthetic Products.  In September 1998, he was promoted toDomestic Vice President, Sales and Marketing, Aesthetic Products.  In January2000, Mr. Levine resigned to join a start-up practice management organization,The Plastic Surgery Company, where he was Chief Development Officer until hisresignation in September 2000.  More than a year after his resignation, inMarch 2002, The Plastic Surgery Company filed a voluntary petition inbankruptcy under Chapter 11 of the U.S. Bankruptcy Code.  InSeptember 2000, Mr. Levine rejoined us as Vice President, Domestic Salesand Marketing for Aesthetic Products, and in November 2001, he assumed globalresponsibilities for all of aesthetic sales and marketing activities. Mr. Levine was promoted to Senior Vice President, Global Sales andMarketing in June 2002.  In December 2003, Mr. Levine was promoted toPresident and Chief Operating Officer, followed by his promotion to Presidentand Chief Executive Officer in May 2004.  Prior to joining us, from 1989 to1996, Mr. Levine was with Kinetic Concepts, Inc., a specialty medicalequipment manufacturer, in a variety of executive level sales and marketingpositions, ultimately serving as Vice President and General Manager of KCI HomeHealth Care Division.

***Michael Nakonechny*** has been President of NAKAssociates Corp., a closely held engineering consulting company, since 1981. He also served as Chairman of the Board, President, Chief Executive Officer andSecretary of Transducer Systems, Inc., a manufacturer of electro-mechanicaltransducers, from November 1968 to January 1989.

***Ronald J. Rossi*** was Chief Executive Officer ofLoJack Corporation, a company which develops and markets stolen vehiclerecovery technology, from November 2000 until February 1, 2005 and continues to serve as its Chairman of the Board, aposition to which he was first elected in March 2001.  Mr. Rossi has been amember of the Board of UST, Inc. a consumer products company,since June 2004.  Mr. Rossi served as President of Oral-B Worldwide, amaker of oral personal care products and a subsidiary of The Gillette Company,from 1998 to 2000.  He also served as President of Gillette North AmericaGrooming Division from 1988 to 1998 and prior to that held various executiveand sales and marketing positions at The Gillette Company.

***Jeffrey W. Ubben*** is a founder and has been a Managing Member of VAPartners, L.L.C., an investment partnership, since 2000.  From 1995 to2000, Mr. Ubben was a Managing Partner of Blum Capital, an investmentmanagement firm.  Prior to that, he was a portfolio manager for FidelityInvestments from 1987 to 1995.  Mr. Ubben is a director of Per SeTechnologies, Inc. and Gartner Inc.

***Dr. Richard W. Young*** has been a private investor sinceApril 1992.  Prior to that, he was Chairman and Chief Executive Officer ofMentor O & O, Inc. from April 1985 until its purchase by theCompany in 1990.  Following its purchase by the Company, Dr. Young servedas a consultant of the Company until 1992.  Dr. Young was also Presidentof Houghton Mifflin Company, a publishing firm, from 1982 to 1985 and ExecutiveVice President of Polaroid Corporation, an instant imaging company, from 1972to 1982.  Dr. Young is a director of Bay State Milling Company, a flourmilling company.

**Certain Litigation**

On March 4, 2004, John H. Alico, et. al., d/b/a PTFRoyalty Partnership ("PTF") filed a lawsuit against us in theBusiness Litigation Session of the Superior Court of Massachusetts, SuffolkCounty in which PTF alleges, among other things, breach of a merger agreementthat involved our acquisition of Mentor O&O, Inc. ("O&O"), anunrelated entity at that time, which was dated as of March 14, 1990("Merger Agreement") (prior to the merger, O&O had no affiliationwith the Company).  PTF alleges that we breached the terms of the MergerAgreement by failing to exert commercially reasonable and diligent efforts toobtain approval by the FDA for a product used for the treatment of urinaryincontinence and by failing to accurately account for and pay royalties duethereunder.  PTF seeks damages in excess of $18 million, which is themaximum amount of royalties PTF could have received under the MergerAgreement.  

 

 
48
After almost ten years, in or about January 2001, weelected to discontinue pursuing FDA approval for the product, given the FDA'srepeated and ongoing concerns regarding the product's use for urinaryincontinence.  We complied with all of our obligations under the MergerAgreement, which specifically provided that we were under no obligation toengage in efforts or expenditures in respect of the product which it in goodfaith deemed to be inadvisable based on various factors.  Accordingly, weintend to vigorously defend the lawsuit.  Dr. Richard Young, a member of ourBoard of Directors since March 1990, was a partner of PTF and was a namedplaintiff in the above action.  Dr. Young was a shareholder and principalof O&O prior to the merger and was instrumental in facilitating thetransition after the merger.  Pursuant to Dr. Young's request, the PTFPartnership Agreement was recently amended to permit withdrawal of partnersfrom the PTF Royalty Partnership upon notice.  On June 3, 2005, Dr. Young submitted his notice ofwithdrawal to the Partnership, and a joint stipulation removing Dr. Young fromthe caption of the complaint and as a named party to the litigation was enteredby the court in June 2005. 

**Director Independence, Audit Committee and Audit Committee Financial Expert**

Our Board of Directors has standingCompensation, Audit and Nominating and Governance Committees.  The AuditCommittee oversees our financial reporting and internal control processes onbehalf of the Board of Directors, as well as the independent audit of ourconsolidated financial statements by our independent auditors.  The Board hasdetermined that all of the directors, other than Messrs. Glover and Levine,including those who serve on the Audit, Compensation and Nominating andGovernance Committees, are "independent" under the listing standards of the NewYork Stock Exchange, as well as in the assessment of the Board and that themembers of the Audit Committee are also "independent" for purposes of Section10A(m)(3) of the Securities Exchange Act of 1934.  The Board based thisdetermination primarily on a review of the responses of the directors andexecutive officers to questions regarding employment and compensation history,affiliations and family and other relationships and on discussions with thedirectors. The Audit Committee of the Board of Directors currently consists of Michael L. Emmons, Walter W. Faster, Michael Nakonechny and Joseph E. Whitters.  Although more than one member ofthe Audit Committee of our Board of Directors qualifies as an Audit Committee financial expert, theBoard has designated Mr. Emmons****as that expert.  

**Section 16(a) Beneficial Ownership Reporting Compliance**

Section 16(a) of the Securities Exchange Act of 1934, asamended, requires our directors and executive officers, among others, to filewith the Securities and Exchange Commission (the "SEC") and New York Stock Exchange an initial report ofownership of our stock on Form 3 and reports of changes in ownership on a Form4 or a Form 5.  Persons subject to Section 16 are required by SEC regulations to furnish us with copies of allSection 16(a) forms that they file.  Under SEC rules, certain forms of indirect ownership andownership of our stock by certain family members are covered by these reportingrules.  As a matter of practice, our administrative staff assists our executiveofficers and directors in preparing initial reports of ownership, reports ofchanges in ownership and in filing these reports on their behalf.

To our knowledge, based solely upon a review of the copiesof such reports furnished to us and written representations that no otherreports were required, during the fiscal year ended March 31, 2005, all Section 16(a) filing requirements applicable to itsofficers, directors and greater than ten percent beneficial owners werecomplied with, except with respect to the following items, which  were not timelyfiled:  Mr. Conway's Form 4s for two transactions reporting sales of our stock,Mr. Whitters' Form 4s reporting two separate stock option grants, and Mr.Levine's Form 4 to report a purchase of our stock.  Form 4s reporting thesetransactions were subsequently filed.  In addition, Form 4s for variousofficers were not timely filed (Mr. Levine, Mr. McFarland, Dr. Maher Michael, Ms.Beauchamp, Ms. Ullery, Mr. Scherff, and Mr. Shepard) for the simultaneous grantof stock options to each such officer; these Form 4s were subsequently filedone business day late. 

**Code of Ethics**

**           **Wehave adopted a Code of Ethics for Senior Financial Officers, a copy of which isavailable on ourwebsite, and can be found under the Investor Relations and Corporate Governancelinks.  Our website is www.mentorcorp.com.  Copies are also available in print,free of charge, by writing to Investor Relations, Mentor Corporation, 201 Mentor Drive, Santa Barbara, California 93111.  We may post amendments to or waivers of the provisions ofthe Code of Ethics for Senior Financial Officers, if any, on the website.
49
**Executive Officers**

The executive officers of theCompany, as of July 29, 2005, are as follows:

**Name**

**Age**

**Positions with the Company**

Joshua  H. Levine

47

President  and Chief Executive Officer

Loren  L. McFarland

46

Vice  President, Chief Financial Officer and Treasurer

David  J. Adornetto

43

Vice  President, Operations

Kathleen  M. Beauchamp

40

Vice  President, Sales and Marketing

A.  Christopher Fawzy

35

Secretary  and General Counsel

Clarke  Scherff

58

Vice  President, Regulatory Compliance, Quality Assurance and Compliance Officer

Cathy  S. Ullery

52

Vice  President, Human Resources

For additional information with respect to Mr. Levine who isalso a director of the Company, see the description following the table aboveidentifying our directors.

***Loren L. McFarland*** joined us in 1985 as GeneralAccounting Manager.  He was promoted to Assistant Controller in 1987 and toController in 1989.  In 2001, Mr. McFarland was promoted to Vice Presidentof Finance and Corporate Controller.  In May 2004, he was promoted to theposition of Chief Financial Officer and Treasurer.  From 1981 to 1985,Mr. McFarland was employed by Touche Ross and Co., a public accountingfirm, as a Certified Public Accountant and auditor.

***David J. Adornetto*** joined us in 1992 and has servedthe Company in various management capacities.  In May 1997, he was namedDirector of Finance for the Company's Manufacturing Operations Division, in May1999 he was promoted to Vice President Finance for the Company's subsidiary,Mentor Medical, Inc., and in August 2002 he was appointed Vice PresidentStrategic Planning and Operational Development.  In December 2003, Mr.Adornetto was promoted to his current position of Vice President, Operations. Prior to joining us, Mr. Adornetto was employed by Deloitte & Touche as asenior auditor and Certified Public Accountant.

***Kathleen M. Beauchamp*** joined us in 1993 as an AestheticsSales Representative.  In 1997, she was promoted to National Sales Trainer. She was promoted in 1998 to Regional Manager in our former Ophthalmicdivision.  She rejoined the Aesthetics division in late 1998 as the NationalSales Manager for Body Contouring.  In 2000, she was promoted to Director ofSales for the domestic Aesthetics business and assumed global responsibilitiesas Vice President of Aesthetic Sales in 2002.  She was promoted to her currentposition of Vice President, Sales and Marketing in December, 2003.  Prior to heremployment with us, Ms. Beauchamp worked in sales positions with Pfizer, Inc.and Centocor, Inc.

***A. Christopher Fawzy*** joined us in January 2001 as StaffAttorney, where he was responsible for the Company's contractual arrangements,commercial and product litigation, and general legal compliance.  In February2002, Mr. Fawzy was promoted to Corporate Counsel.  In December 2003, he waspromoted to General Counsel and remains responsible for all legal functions ofthe Company.  Prior to his employment with us, Mr. Fawzy practiced law at Casey& Brannen, P.C., an Illinois-based law firm, where he focused on commercialand civil litigation.

***Clarke Scherff*** joined us in July 1995 as Director, RegulatoryAffairs following the acquisition of Optical Radiation Corporation, where heheld the position of Group Vice President, Quality Assurance/Regulatory Affairsfrom April 1993 to June 1995.  He was promoted to Vice President, Quality andRegulatory Assurance in June 1997, to Vice President, Regulatory Compliance andCompliance Officer in October 2000, and resumed the duties of quality assuranceand designation as Vice President, Regulatory Compliance/Quality Assurance andCompliance Officer in April 2004.  Prior to Mr. Scherff's employment with us,he held various positions of increasing responsibility for American HospitalCorporation/Baxter Healthcare Corporation during 1980 to 1993, ultimatelyserving as the Director of Quality Assurance.
50
***Cathy S. Ullery*** joined us in 1998 and served in several capacitiesin the Human Resources Department.  She was promoted to Director, HumanResources in July 1999, and Vice President, Human Resources in May 2002.  Priorto her employment with the Company, Ms. Ullery was Director, OrganizationalEffectiveness for the City of Tucson from1993 to 1997.  From 1982 to 1993, she held various positions of increasingresponsibility for the Arizona Education Association, an affiliate of theNational Education Association, ultimately serving as the Executive Manager forField Services and Member Programs.

**Certifications**

In accordance with Section 302 of the Sarbanes-Oxley Act of202, we have filed our Chief Executive Officer and Chief Financial Officer 302certifications as exhibits to our Annual Report on Form 10-K for the fiscalyear ended March 31, 2005.  In accordancewith Section 303A.12 of the New York Stock Exchange listing standards, we havealso filed our NYSE 303A.12(a) Chief Executive Officer certification with theNew York Stock Exchange.
51
**ITEM 11.**

**EXECUTIVE COMPENSATION.**

**Summary of Cash andCertain Other Compensation**

The following table sets forth certain summary compensationinformation concerning the named executive officers for each of our last threefiscal years.

** **

** **

**Annual Compensation**

**Long Term Compensation Awards**

** **

**Name and Principal Position (1)**

**Fiscal  Year**

**Salary ($)**

**Bonus ($)**

**Securities Underlying Options (#)**

**All Other Compensation (2)  ($)**

Joshua  H. Levine (3)  President and Chief Executive Officer 

2005  2004  2003

$375,079  $288,813  $206,881

$310,145  $1,375  $112,401

100,000  85,000  42,000

$17,235  $21,608  $15,263

Christopher  J. Conway (4)Chairman and Chief Executive Officer

2005  2004  2003

$410,796  $425,724  $413,763

-  $2,130  $304,289

50,000  100,000  70,000

$4,394,230  $29,374  $27,191

Bobby  K. Purkait (5)  Senior Vice President  Science & Technology

2005  2004  2003

$370,353  $272,838  $265,837

$274,177  $126,365  $131,670

7,500  30,000  56,000

$531,577  $22,421  $17,174

Adel  Michael (6)Vice Chairman, Chief Financial Officer and Treasurer

2005  2004  2003

$518,248  $344,768  $334,328

-  $1,725  $226,125

50,000  110,000  56,000

$3,834,545  $14,139  $16,499

Kathleen M. Beauchamp (7)Vice  President  Sales and Marketing

2005  2004

$241,942  $264,723

$174,864  $7,365

25,000  36,200

$18,806  $16,450

David J. Adornetto (8)Vice  President  Operations

2005

$241,942

$168,399

25,000

$15,800

Loren L. McFarland (9)Vice  President, Chief Financial  Officer and Treasurer

2005

$234,413

$174,950

25,000

$11,852

Cathy S. Ullery (10)Vice  President  Human Resources

2005  2004  2003

$189,772  $159,654  $144,695

$109,539  $800  $75,255

25,000  20,000  28,000

$14,464  $17,898  $12,698

(1)

The principal position for each executive officer reflects  the executive officers and title held by each of them for the fiscal year  ended March 31, 2005.

(2)

All Other Compensation represents matching amounts  contributed by the Company on behalf of the named individual under the terms  of the Company's 401(k) Plan, the Company provided term life insurance,  executive vehicle program, and severance, if applicable.
   
52
(3)

Mr. Levine became an executive officer of the Company in  September 2001.  In December 2003, Mr. Levine was appointed President and  Chief Operating Officer and in May 2004 he was appointed President and Chief  Executive Officer.  All Other Compensation for fiscal 2005 totaling $17,235  is comprised of $10,568 covered under the executive vehicle program, $6,033  in matching amounts contributed by the Company on behalf of Mr. Levine under  terms of the Company's 401(k) Plan; and $634 in Company provided term life  insurance.   All Other Compensation totaling $21,608 and $15,263 for fiscal  2004 and 2003, respectively, is comprised of $14,663 and $9,600 covered under  the executive vehicle program; $6,515 and $5,451 in matching amounts  contributed by the Company on behalf of Mr. Levine under terms of the  Company's 401(k) Plan; and $430 and $212 in Company provided term life  insurance.

(4)

Mr. Conway resigned as Chairman of the Board in February  2005 and relinquished his position as Chief Executive Officer in May 2004.   The table reflects compensation for the full fiscal years ending March 31, 2005, 2004, and 2003.  All Other  Compensation for fiscal 2005 totaling $4,394,230 is comprised of $2,172,600  in cash severance payments, $29,826 in auto lease payments, $25,000 in office  reimbursement, $10,220 covered under the executive vehicle program, $8,559 in  matching amounts contributed by the Company on behalf of Mr. Conway under  terms of the Company's 401(k) Plan, and $2,700 in Company provided term life  insurance.  Also included in this amount, and pursuant to the terms of a  severance agreement with the Company, is non-cash compensation for the  acceleration and full vesting of previously unvested stock options to acquire  185,000 shares of common stock held by Mr. Conway.  The accelerated options were  valued at $2,145,325, the difference between the exercised price and the fair  market value on the date of termination.  All Other Compensation totaling  $29,374, and $27,191 for fiscal 2004 and 2003, respectively, is comprised of  $17,575 and $17,087 covered under the executive vehicle program, $6,097 and  $6,523 in matching amounts contributed by the Company on behalf of Mr. Conway  under terms of the Company's 401(k) Plan; and $5,702 and $3,581in Company  provided term life insurance.

(5)

Mr. Purkait resigned his position as Senior Vice President  in March 2005.   The table reflects compensation for the full fiscal years  ending March 31, 2005, 2004, and 2003.  All Other  Compensation for fiscal 2005 totaling  $531,577 is comprised of $510,510 in  cash severance payments, $14,587 covered under the executive vehicle program,  $5,723 in matching amounts contributed by the Company on behalf of Mr.  Purkait under terms of the Company's 401(k) Plan, and $757 in Company  provided term life insurance.  All Other Compensation totaling $22,421, and  $17,174 for fiscal 2004 and 2003, respectively, is comprised of $15,752 and  $10,691 covered under the executive vehicle program, $6,056 and $5,891in  matching amounts contributed by the Company on behalf of Mr. Purkait under  terms of the Company's 401(k) Plan; and $613 and $592 in Company provided  term life insurance.

(6)

Mr. Michael resigned as Vice Chairman in February 2005 and  relinquished his position as Chief Financial Officer and Treasurer in May  2004. The table reflects compensation for the full fiscal years ending March 31, 2005, 2004, and 2003.  All Other  Compensation for fiscal 2005 totaling $3,834,545 is comprised of $1,500,000  in cash severance payments, $57,145 in auto lease payments, $5,524 covered  under the executive vehicle program, $9,213 in matching amounts contributed  by the Company on behalf of Mr. Michael under terms of the Company's 401(k)  Plan, and $2,191 in Company provided term life insurance.  Also included in  this amount, and pursuant to the terms of a severance agreement with the  Company, is non-cash compensation for the acceleration and full vesting of  previously unvested stock options to acquire 193,000 shares of common stock  held by Mr. Michael.  The accelerated options were valued at $2,260,472, the  difference between the exercised price and the fair market value on the date  of termination.  All Other Compensation totaling $14,139, and $16,499 for  fiscal 2004 and 2003, respectively, is comprised of $5,283 and $7,359  covered under the executive vehicle program, $6,532 and $7,493 in matching  amounts contributed by the Company on behalf of Mr. Michael under terms of  the Company's 401(k) Plan; and $2,324 and $1,647 in Company provided term  life insurance.
53
(7)

Ms. Beauchamp was appointed an executive officer of the  Company in December 2003. The table reflects compensation for the full fiscal  year in which she became an executive officer.  All Other Compensation  totaling $18,806 and $16,450 for fiscal 2005 and 2004, respectively, is  comprised of $12,869 and $10,000 covered under the executive vehicle program,  $5,650 and $6,296 in matching amounts contributed by the Company on behalf of  Ms. Beauchamp under terms of the Company's 401(k) Plan, and $287and $154 in  Company provided term life insurance.

(8)

Mr. Adornetto was appointed an executive officer of the  Company in July 2004. The table reflects compensation for the full fiscal  year in which he became an executive officer.  All Other Compensation  totaling $15,800 for fiscal 2005 is comprised of $9,600 covered under the  executive vehicle program, $5,913 in matching amounts contributed by the  Company on behalf of Mr. Adornetto under terms of the Company's 401(k) Plan,  and $287 in Company provided term life insurance.

(9)

Mr. McFarland was appointed an executive officer of the  Company in May 2004.  The table reflects compensation for the full fiscal  year in which he became an executive officer.  All Other Compensation  totaling $11,852 for fiscal 2005 is comprised of $5,196 covered under the  executive vehicle program, $6,260 in matching amounts contributed by the  Company on behalf of Mr. McFarland under terms of the Company's 401(k) Plan,  and $396 in Company provided term life insurance.

(10)

Ms. Ullery was appointed an executive officer of the  Company in September 2002.  The table reflects compensation for the full  fiscal years ending March   31, 2005, 2004, and  2003.  All Other Compensation totaling $14,464 for fiscal 2005 is comprised  of $8,383 covered under the executive vehicle program, $5,693 in matching amounts  contributed by the Company on behalf of Ms. Ullery under terms of the  Company's 401(k) Plan, and $388 in Company provided term life insurance.  All  Other Compensation totaling $17,898, and $12,968 for fiscal 2004 and 2003,  respectively, is comprised of $12,811 and $8,966  covered under the  executive vehicle program, $4,790 and $3,812 in matching amounts contributed  by the Company on behalf of Ms. Ullery under terms of the Company's 401(k)  Plan; and $297 and $190 in Company provided term life insurance.

** **
54
**OptionsGrants**

The following table sets forth certain informationconcerning individual grants of stock options during the fiscal year ended March 31, 2005 to each of the named executiveofficers.

**Option Grants in Last Fiscal Year**

** **

**Individual Grants**

** **

**Name**

**Number of Securities Underlying Options Granted (1)**

**% of Total Options Granted to Employees In Fiscal Year**

**Exercise or  Base Price ($/share) (2)**

**Expiration Date**

**Potential Realizable Value at  Assumed Annual Rates of Stock Price Appreciation For Option Terms ($) (3)        5%                  10%**

Joshua  H. Levine

100,000 

12.3%

$

32.47 

5/26/14

$

2,042,020 

$

5,174,882 

Christopher  J. Conway

50,000 

 6.2%

$

32.47 

5/26/14

$

1,021,010 

$

2,587,441 

Bobby  K. Purkait

7,500 

   .9%

$

31.63 

7/16/14

$

149,189 

$

378,076 

Adel  Michael

50,000 

 6.2%

$

32.47 

5/26/14

$

1,021,010 

$

2,587,441 

Kathleen  M. Beauchamp 

25,000 

3.1%

$

32.15 

6/09/14

$

505,474 

$

1,280,971 

David  J. Adornetto

25,000 

3.1%

$

32.15 

6/09/14

$

505,474 

$

1,280,971 

Loren.  L. McFarland 

25,000 

3.1%

$

32.15 

6/09/14

$

505,474 

$

1,280,971 

Cathy  S. Ullery

25,000 

3.1%

$

32.15 

6/09/14

$

505,474 

$

1,280,971 

               (1)
All  options were granted under the Company's Amended 2000 Long-Term Incentive  Plan.  Each option will generally become exercisable for the option  shares in four equal and successive annual installments over the optionee's  period of service with the Company, beginning one year after the grant  date.  Each option has a maximum term of ten years, subject to earlier  termination immediately prior to a change in control (as defined in the  Amended 2000 Long-Term Incentive Plan); alternatively, the administrator of  the Amended 2000 Long-Term Incentive Plan may provide for replacement of  outstanding options with options to purchase shares of the surviving  corporation, or for a cash payment in exchange for the cancellation of  outstanding options.  In accordance with the severance agreements with  Messrs. Conway and Michael, discussed under "Summary of Cash and Certain  Other Compensation", their respective options as reflected in the above  table, as well as other previously-granted and unvested options, were  accelerated and became fully vested upon the effective date of their  respective severance agreements.
(2)
               The exercise price of each option is equal to the fair market               value of the common stock on the date of grant.  The               exercise price may be paid in cash or pursuant to a cashless               exercise procedure under which the optionee provides irrevocable               instructions to a brokerage firm to sell the purchased shares and               to remit to the Company, out of the sale proceeds, an amount               equal to the exercise price plus all applicable withholding               taxes.
(3)
Potential  realizable value is based on an assumption that the market price of the stock  appreciates at the stated rate, compounded annually, from the date of grant  until the end of the ten-year option term.  These values are calculated  based on regulations promulgated by the Securities and Exchange Commission  and do not reflect the Company's estimate of future stock price  appreciation.  There is no assurance that the actual stock price  appreciation over the ten-year option term will be at the assumed 5% or 10%  levels, or at any other defined level.55
**Aggregated Option Exercises and Year-End OptionValues**

The following table sets forth certain informationconcerning each exercise of stock options during the fiscal year ended March 31, 2005 by each of the named executiveofficers and the aggregated fiscal year-end value of the unexercised options ofeach such executive officer.

**Aggregated Option Exercises in Last Fiscal Year   and Fiscal Year-End Option Values**

**Name**

**Shares Acquired on Exercise (#)**

**Value Realized    ($) (1)**

**Number of  Securities Underlying  Unexercised Options atFiscal Year-End    Exercisable  Unexercisable**

**Value of Unexercised  In-The-Money Options  At Fiscal Year End ($) (2)   Exercisable Unexercisable**

Joshua H. Levine

- 

- 

105,250 

199,750 

$

1,772,630 

$

1,238,190 

Christopher J. Conway

- 

- 

1,104,000 

- 

$

21,989,820 

$

- 

Bobby K. Purkait

14,000 

$

374,290 

263,178 

78,000 

$

5,390,513 

$

995,695 

Adel Michael

140,000 

$

3,492,474 

346,000 

- 

$

4,327,890 

$

- 

Kathleen M. Beauchamp

- 

- 

27,050 

65,150 

$

407,541 

$

486,935 

David J. Adornetto

- 

- 

69,650 

70,750 

$

1,326,333 

$

547,105 

Loren L. McFarland

- 

- 

131,000 

52,000 

$

2,847,580 

$

352,105 

Cathy S. Ullery

- 

- 

66,500 

64,000 

$

1,195,266 

$

537,710 

               (1)
Value  realized is based on the fair market value of our common stock on the date of  exercise minus the exercise price and does not necessarily indicate that the  optionee sold such stock.
(2)
An  In-The-Money option is an option which has an exercise price for the common  stock that is lower than the fair market value of the common stock on a  specified date.  The fair market value of our common stock at March 31, 2005 was $32.10 per share.
**Employment Agreements**

On April 27, 2005, the Compensation Committee approved new base salaries andtarget bonus percentages for its executive officers, and approved changes to ourstandard executive employment agreement, as discussed below.   Prior to suchapproval, we had entered into the following employment agreements:

We entered into an employment agreement with Mr. Levineeffective as of May 26, 2004.  The agreementprovides that he is to receive (i) an initial base salary of $385,000, (ii) anannual incentive bonus of up to 60% of base salary, (iii) grants of options topurchase shares of common stock in amounts consistent with our executivecompensation program, and (iv) in the case of termination without cause orresignation for good reason (as those terms are defined therein), severancecompensation equal to 24 months of base salary plus one additional month foreach full year of service, and (v) in the case of termination due to a changein control of the Company (as defined in the applicable agreement), pro-ratabonus for the year plus severance pay equal to 24 months salary and oneadditional month for each full year of service. 

We entered into employment agreements with each of Mr.McFarland, Mr. Adornetto and Ms. Beauchamp effective as of August 5, 2004.  Each of these agreements providesthat the executive is to receive (i) an initial base salary of $250,000, (ii)an annual incentive bonus of up to 50% of base salary, (iii) grants of optionsto purchase shares of common stock in amounts consistent with our executivecompensation program, and (iv) in the case of termination without cause orresignation for good reason (as those terms are defined therein), severancecompensation equal to 12 months of base salary plus one additional month foreach full year of service. 
56
Weentered into an employment agreement with Ms. Ullery effective as of August 5,2004.  The agreement provides that she is to receive (i) an initial basesalary of $200,000, (ii) an annual incentive bonus of up to 40% of base salary,(iii) grants of options to purchase shares of common stock in amounts consistentwith our executive compensation program, and (iv) in the case of terminationwithout cause or resignation for good reason (as those terms are definedtherein), severance compensation equal to 12 months of base salary plus oneadditional month for each full year of service. 

Weentered into an employment agreement with Mr. Fawzy effective as of August 5,2004.  The agreement provides that he is to receive (i) an initial basesalary of $180,000 increasing to $195,000 effective January 1, 2005, (ii) anannual incentive bonus of up to 40% of base salary, (iii) grants of options topurchase shares of common stock in amounts consistent with our executivecompensation program, and (iv) in the case of termination without cause orresignation for good reason (as those terms are defined therein), severancecompensation equal to 12 months of base salary plus one additional month foreach full year of service. 

Weentered into an employment agreement with Mr. Scherff effective as of August 5,2004.  The agreement provides that he is to receive (i) an initial basesalary of $180,702, (ii) an annual incentive bonus of up to 40% of base salary,(iii) grants of options to purchase shares of common stock in amounts consistentwith our executive compensation program, and (iv) in the case of terminationwithout cause or resignation for good reason (as those terms are definedtherein), severance compensation equal to 12 months of base salary plus one additionalmonth for each full year of service. 

TheCompensation Committee's April 27, 2005 approval of new base salaries,target bonus percentages, and revisions to the Company's standard executiveemployment agreement, were as follows:

*Base Salary and Target BonusPercentages*: The following table sets forth the new base salaries and target bonuspercentages approved by the Compensation Committee for the listed individuals: 

**Name**

**Base Salary**

**Target Bonus  Percentage	of Base Salary**

Joshua H. Levine

$ 500,000

100%

Loren L. McFarland

$ 300,000

 75%

Kathleen M. Beauchamp

$ 300,000

 75%

David J. Adornetto

$ 275,000

 75%

A. Christopher Fawzy

$ 240,000

 60%

Cathy S. Ullery

$ 206,000

 60%

Clarke Scherff

$ 189,000

 60%

*Other Approved Revisions to Employment Agreements*:  The following descriptionsets forth certain other revisions to the employment agreements listed aboveapproved by the Compensation Committee with respect to the provisions relatedto termination without cause or resignation for good reason.  The approvedrevisions provide for:

•     payment of fullCOBRA premiums for twenty-four (24) months following termination;

•     severancecompensation equal to 36 months' of executives then current base salary; and

•     a pro-ratedamount, based on timing of the executive officer's termination or resignationrelative to the end of the then current fiscal year, of the target bonuspercentage applicable to such executive officer; provided, however, that ifsuch termination occurs with in twelve (12) months following a change ofcontrol, the amount shall be 100% of the target bonus percentage for the yearof termination.

 
57
**Compensation of Directors**

Board members who are employees ofthe Company receive no additional compensation for their services asdirectors.  Each non-employee member of our Board of Directors, other than theChairman of the Board, receives a quarterly fee of $12,500, or a total annualfee of $50,000.  The Chairman of the Board, who is a non-employeeDirector, receives a quarterly fee of $37,500, for a total annual fee of$150,000.  The Chairperson of the Audit Committee receives an additional$5,000 annually.  The annual fee for Mr. Ubben's service as a director ispaid directly to VA Partners, LLC, the investment partnership he founded andfor which he is the Managing Member. 

**Compensation Committee Interlocksand Insider Participation**

During fiscal 2005 Messrs. Faster, Nakonechny, Rossi,Ubben and Young served on the Compensation Committee.  No member of theCompensation Committee was an officer or employee of the Company at any timeduring fiscal 2005 or at any other time.  

On December 13, 2004, we repurchased 1,500,000 shares ofour common stock from two investment partnerships managed by VA Partners, LLC,at the time our largest shareholder, at a purchase price of $33.85 per share,the closing price of the common stock on the NYSE on that date.  OnDecember 14, we repurchased an additional 750,000 shares of our common stockfrom the same investment partnerships at $34.00 per share, a discount to the$34.41 closing price on the NYSE on that date.  The 2.25 million shareswere repurchased for a total of $76.3 million pursuant to our continuing stockrepurchase program and represented approximately 5% of outstanding sharesbefore the occurrence of the transactions.   VA Partners, LLC, throughseveral of its investment partnerships, owned 6.9 million shares representingapproximately 16% of our outstanding common stock prior to thesetransactions.  Mr. Jeff Ubben, a managing member of VAPartners, LLC, is a member of Mentor's Boardof Directors.  Our Audit Committee evaluated and pre-approved thetransactions.
58
**ITEM 12.**

**SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND   RELATED STOCKHOLDER MATTERS.**

**Ownership of Securities**

The following table sets forth certain information known to uswith respect to the beneficial ownership of the common stock of the Company asof June 30, 2005, by (i) each person who beneficially owns more than fivepercent (5%) of such stock, (ii) each director and nominee for director of theCompany, (iii) each of the executive officers named in the compensation tablesbelow, and (iv) all current directors and executive officers as a group.

**Name of Beneficial Owner**

**Amount and Nature of Beneficial  Ownership**(1)

**Approximate Percent of Class**

Neuberger  Berman, Inc. (2)  Neuberger Berman, LLC

  6,292,908

  14.6%

Jeffrey W. Ubben (3)

4,149,818

9.6%

VA  Partners, LLC (4)

4,149,818

9.6%

Fidelity  Management & Research Company (5)

2,160,200

5.0%

Eugene  G. Glover (6)

995,814

2.3%

Christopher  Conway(7)

797,750

1.8%

Walter   W. Faster

237,438

*

Joshua  H. Levine

174,580

*

Loren  L. McFarland

131,750

*

Michael   Nakonechny

120,000

*

Richard  W. Young

102,150

*

Cathy  S. Ullery

94,850

*

David  J. Adornetto

89,400

*

Adel  Michael (8)

78,835

*

Bobby  K. Purkait (9)

77,196

*

Ronald   J. Rossi

68,180

*

Kathleen  M. Beauchamp

45,200

*

Joseph   E. Whitters

7,500

*

Michael   L. Emmons

-0-

-

All  current directors and executive officers as a group (15 persons)

6,298,280

14.3%

*Less than 1%
59
(1)
Unless  otherwise indicated, each of the shareholders has sole voting and investment  power with respect to the shares beneficially owned, except to the extent  spouses share authority under applicable law.  Beneficial ownership is  determined in accordance with the rules of the Securities and Exchange  Commission and generally includes voting or investment power with respect to  securities.  Shares of common stock issuable pursuant to options that  are currently exercisable or exercisable within 60 days of June 30, 2005  are deemed to be outstanding and to be beneficially owned by the person  holding such options for the purpose of computing the percentage ownership of  such person, but are not treated as outstanding for the purpose of computing  the percentage ownership of any other person.  The figures include  options to purchase common stock exercisable within 60 days of June 30,  2005 and held by:  Mr. Glover, 106,007 shares; Mr. Conway, 0  shares; Mr. Faster, 120,000 shares; Mr. Levine, 164,500 shares; Mr.  McFarland, 130,750; Mr. Nakonechny, 60,000 shares; Dr. Young, 60,000 shares; Ms.  Ullery, 94,750 shares; Mr. Adornetto, 89,400 shares; Mr. Rossi, 0 shares; Ms.  Beauchamp, 45,100 shares; Mr. Whitters, 0 shares; Mr. Emmons, 0 shares, and  all current directors and executive officers as a group, 951,507 shares.

(2)
According  to a Schedule 13G, Amendment No. 5 filed with the Securities and Exchange  Commission on February 9, 2004, includes (i) 6,292,908 shares  beneficially owned by Neuberger Berman, LLC and Neuberger Berman Management,  Inc., each a wholly-owned subsidiary of Neuberger Berman, Inc., and Neuberger  Berman Genesis Fund (ii) 199,500 shares beneficially owned by Neuberger  Berman, LLC and Neuberger Berman Management, Inc. and (iii) 1,954,149 shares  beneficially owned by Neuberger Berman, LLC.  Neuberger Berman, Inc. has  sole voting power with respect to 297,751 of these shares, shared voting  power with respect to 4,725,500 of these shares, and shared dispositive power  with respect to all of these shares.  The address of each of these  parties is 605 Third    Avenue, New York, New York 10158-3698.

(3)
According  to a Amendment number 7 to Schedule 13D filed June 10, 2005, the figure includes 4,149,818 shares of common stock  beneficially owned by VA Partners, L.L.C. as general partner of ValueAct  Capital Partners Co-Investors, L.P. and ValueAct Capital Master Fund, L.P.  and VA Partners, L.L.C., and as investment advisor of ValueAct Capital  International, Ltd.  Mr. Ubben is attributed beneficial ownership of  these shares as a managing member of VA Partners, L.L.C., but disclaims  beneficial ownership except to the extent of his pecuniary interest in each  fund.

(4)
According  to a Amendment number 7 to Schedule 13D filed June 10, 2005, the figure includes 4,149,818 shares beneficially owned  by VA Partners, L.L.C. serving as the general partner of ValueAct Capital  Partners Co-Investors, L.P., ValueAct Capital Master Fund, L.P., and VA  Partners, L.L.C., and as investment advisor of ValueAct Capital  International, Ltd.  The address for each of these parties is 435 Pacific Avenue, 4th Floor, San Francisco, CA  94133.

(5)
According  to a Schedule 13F, Amendment No. 1 filed with the Securities and Exchange  Commission on May 18,   2005, includes  1,530,800 shares beneficially owned by Fidelity Management & Research  Corp., 537,700 shares beneficially owned by Fidelity Management Trust  Company, 91,700 shares beneficially owned by Strategic Advisors  Incorporated.  The address for each of these parties is 82 Devonshire Street, Boston, MA  02109.

(6)
Includes  889,807 shares held by a trust of which Mr. Glover is the sole trustee. 	

(7)
Mr.  Conway resigned as a director and executive officer of the Company on February 16, 2005 and reported that he owns 797,750  shares as of June 30,   2005.

(8)
Mr.  Michael resigned as a director and executive officer of the Company on February 16, 2005 and reported he owned 78,835  shares as of June 30,   2005.

(9)
Mr.  Purkait's employment contract with the Company was terminated on March 25, 2005. He reported ownership of 77,196 shares.   The figure includes 33,598 shares of options exercisable within 60 days of June 30, 2005.
60
**Equity Compensation Plan Information**

We currently maintain two equity compensation plans: the1991 Stock Option Plan (the "1991 Plan") and the Amended 2000 Long-TermIncentive Plan (the "2000 Plan").  Each of these plans has been approved by ourshareholders.  

The following table sets forth, for our equity compensationplans, the number of shares of common stock subject to outstanding options, theweighted-average exercise price of outstanding options, and the number ofshares remaining available for future award grants as of March 31, 2005.
**Plan Category**
**Number of shares of Common Stock to be issued upon exercise of outstanding  options**

**Weighted-average exercise price of outstanding options**

**Number of shares of Common Stock remaining available for  future issuance under equity compensation plans (excluding shares reflected  in the  first column)**

Equity  compensation plans  approved by shareholders

6,164,7311

$16.83

2,438,9861

Equity  compensation plans not approved by shareholders

N/A

N/A

N/A

Total

6,164,731

$16.83

2,438,986

1 All of the shares that remained available for future issuance wereavailable under the 2000 Plan.  No new awards may be granted under the 1991Plan.  

**ITEM 13.**

**CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS.**

On December 13, 2004, we repurchased 1,500,000 shares ofour common stock from two investment partnerships managed by VA Partners, LLC,at the time our largest shareholder, at a purchase price of $33.85 per share,the closing price of the common stock on the NYSE on that date.  OnDecember 14, we repurchased an additional 750,000 shares of our common stockfrom the same investment partnerships at $34.00 per share, a discount to the$34.41 closing price on the NYSE on that date.  The 2.25 million shareswere repurchased for a total of $76.3 million pursuant to our Company'scontinuing stock repurchase program and represented approximately 5% ofoutstanding shares before the occurrence of the transactions.   VAPartners, LLC, through several of its investment partnerships, owned 6.9million shares representing approximately 16% of our outstanding common stockprior to these transactions.  Mr. JeffUbben, a managing member of VA Partners, LLC, is a member of Mentor's Board of Directors.  TheCompany's Audit Committee evaluated and pre-approved the transactions.

Since 1991 we have had an exclusive agreement with RochesterMedical Corporation ("Rochester") a publicly traded company, tomarket and distribute certain external catheter products developed by Rochester.  The Company purchased $3.1million of products from Rochester under the agreement during fiscalyear 2005.  Three siblings of Christopher J. Conway, our former Chairman, own approximately 24% of Rochester shares.  Two of the siblings serve as directors and executiveofficers of Rochester.

Dr. Maher Michael, M.D., was employed as Vice President andMedical Director of the Company through March 2005.  Dr. Maher Michael, M.D.,is the brother of Mr. Adel Michael, former Vice Chairman.  In fiscal 2005,Dr. Michael was paid total cash compensation of $605,455, including basesalary of $237,866, plus a bonus of $100,980, other benefits of $11,609, andseverance of $255,000.  In fiscal 2005, Dr. Michael also received non-cashcompensation of options to purchase 7,500 shares of Mentor's common stock at an exercise priceof $32.15 per share.
61**ITEM 14.****PRINCIPAL ACCOUNTANT  FEES AND SERVICES.**
Pursuant to authority delegated to the Audit Committee bythe Board of Directors, the Audit Committee appointed the firm of Ernst &Young LLP to act as our principal independent auditors for the fiscal yearsended 2004 and 2005 and the following table sets forth the aggregate feesbilled to the Company by Ernst & Young LLP for services rendered during thefiscal years ended 2004 and 2005:

**Fiscal 2005**

Fiscal 2004

Audit Fees (1)

** $**

**1,201,420 **

 $

432,260 

Audit-Related  Fees (2)

**118,075 **

152,448 

Tax Fees (3)

**78,553 **

126,399 

All Other  Fees (4)

**5,000 **

- 

TOTAL

** $**

**1,403,048 **

 $

711,107 

(1)
Audit  Fees - These are fees for professional services performed by Ernst &  Young LLP for the audit of the Company's annual financial statements and  review of financial statements included in our 10-Q filings, and Section 404  attest services, consents and comfort letters and services that are normally  provided in connection with statutory and regulatory filings or engagements.

(2)
Audit-Related  Fees - These are fees for assurance and related services performed by Ernst  & Young LLP.  This includes assistance performing due diligence in  connection with potential acquisitions.   

(3)
Tax  Fees - These are fees for professional services performed by Ernst &  Young LLP with respect to tax compliance, tax advice and tax planning.  This  includes preparation or review of original and amended tax returns for the  Company and/or its subsidiaries and tax work stemming from our debt offering  and other "Audit-Related" items.

(4)
All  Other Fees - This category is for fees related to Information Technology  participation in a security seminar sponsored by Ernst & Young LLP and  for the Ernst & Young LLP online subscription service.

Under its Charter, the Audit Committee must pre-approve allengagements of our independent auditor unless an exception to such pre-approvalexists under the Securities Exchange Act of 1934 or the rules of the Securitiesand Exchange Commission.  Each year, the independent auditor's retention toaudit our financial statements, including the associated fee, is approved bythe committee.  At the beginning of the fiscal year, the Audit Committee willevaluate other known potential engagements of the independent auditor,including the scope of work proposed to be performed and the proposed fees, andapprove or reject each service, taking into account whether the services arepermissible under applicable law and the possible impact of each non-auditservice on the independent auditor's independence from management.  At eachsubsequent Audit Committee meeting, the committee will receive updates on theservices actually provided by the independent auditor, and management maypresent additional services for approval.  The committee has delegated to theChairman of the committee the authority to evaluate and approve engagements onbehalf of the committee in the event that a need arises for pre-approvalbetween committee meetings.  If the Chairman so approves any such engagements,he will report that approval to the full committee at the next committeemeeting.

SinceMay 6, 2003, each new engagement of Ernst &Young LLP has been approved in advance by the Audit Committee and none of thoseengagements made use of the de minimus exception to pre-approval contained inthe Commission's rules.
62
**PART IV**

** **

**ITEM 15.**

**EXHIBITS AND FINANCIAL STATEMENT SCHEDULES. **
       
(a)(1)

Consolidated Financial Statements

  Report of Ernst & Young LLP, Independent Registered Public Accounting Firm   

Consolidated Balance Sheets as of March 31, 2005 and 2004     

Consolidated Statements of Income for the Years Ended March 31, 2005, 2004 and 2003   

Consolidated Statements of Changes in Shareholders' Equity  for the Years Ended March 31, 2005, 2004 and 2003   

Consolidated Statements of Cash Flows for the Years Ended March 31, 2005, 2004 and 2003   

Notes to Consolidated Financial Statements   

(a)(2)

Consolidated Financial Statement Schedules

  Schedule II - Valuation and Qualifying Accounts and Reserves   

All other schedules are omitted because they are not  required, inapplicable, or the information is otherwise shown in the  consolidated financial statements or notes thereto.   

(a)(3)

Exhibits

  The information required by this item is incorporated by reference to the  Exhibit Index in this report.   
63
**REPORT OF INDEPENDENT REGISTEREDPUBLIC ACCOUNTING FIRMON THE FINANCIAL STATEMENTS**

The Board of Directors and Shareholders of MentorCorporation

We have audited the accompanying consolidated balance sheetsof Mentor Corporation as of March 31, 2005 and 2004, and the relatedconsolidated statements of income, changes in shareholders' equity and cashflows for each of the three years in the period ended March 31, 2005.  Our audits also included the financial statement schedule listed in the Index atItem 15(a)(2).  These financial statements and schedule are theresponsibility of the Company's management.  Our responsibility is toexpress an opinion on these financial statements and schedule based on ouraudits.

We conducted our audits in accordance with the standards ofthe Public Company Accounting Oversight Board (United States).  Thosestandards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amountsand disclosures in the financial statements.  An audit also includesassessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall financial statementpresentation.  We believe that our audits provide a reasonable basis forour opinion.

In our opinion, the financial statements referred to abovepresent fairly, in all material respects, the consolidated financial positionof Mentor Corporation at March 31, 2005 and 2004, and the consolidated results of its operations and its cash flows for each of the three years in the periodended March 31, 2005, in conformity with U.S. generally accepted accountingprinciples.  Also, in our opinion, the related financial statementschedule, when considered in relation to the basic financial statements takenas a whole, presents fairly in all material respects the information set forththerein.

We also have audited, in accordance with the standards ofthe Public Company Accounting Oversight Board (United States), theeffectiveness of Mentor Corporation's internal control over financial reportingas of March 31, 2005, based on criteria established in Internal Control -Integrated Framework issued by the Committee of Sponsoring Organizations of theTreadway Commission and our report dated May 13, 2005 expressed an unqualifiedopinion thereon.

/s/ERNST & YOUNG LLP

Los Angeles, California May 13, 2005
64
**MENTOR CORPORATION****CONSOLIDATED BALANCE SHEETS**

March 31,

(in thousands)

**2005**

2004

**Assets**

Current assets:

 Cash and cash equivalents

** $**

**76,666 **

 $

118,225 

 Marketable securities

**36,228 **

8,519 

 Accounts receivable, net of allowance for doubtful  accounts        of $7,081 in 2005 and $6,801 in 2004

**110,749 **

106,016 

 Inventories

**74,679 **

67,912 

 Deferred income taxes

**23,976 **

22,488 

 Prepaid expenses and other

**16,574 **

13,205 

Total current assets

**338,872 **

336,365 
   
** **

Property and equipment, net

**72,287 **

77,529 

Intangible assets, net

**32,155 **

51,014 

Goodwill, net

**24,080 **

23,711 

Other assets

**10,207 **

10,160 

** $**

**477,601 **

 $

498,779 
   
** **

**Liabilities and shareholders' equity**

** **

Current liabilities:

** **

 Account payable and accrued liabilities

** $**

**128,833 **

 $

113,324 

 Income taxes payable

**2,917 **

285 

 Dividends payable

**6,927 **

6,309 

 Short-term bank borrowings

**3,182 **

10,012 

Total current liabilities

**141,859 **

129,930 
   
** **

Deferred income taxes

**- **

2,549 

Long-term accrued liabilities

**10,587 **

17,996 

Convertible subordinated notes

**150,000 **

150,000 

Commitments and contingencies

** **
   
** **

Shareholders' equity:

** **

 Common Stock, $.10 par value:

** **

     Authorized - 150,000,000 shares;  issued and outstanding

** **

    40,745,626 shares in 2005;

** **

    42,059,136 shares in 2004;

**4,075 **

4,206 

 Capital in excess of par value

**8,419 **

- 

 Accumulated other comprehensive income	

**25,162 **

19,122 

 Retained earnings

**137,499 **

174,976 
   
**175,155 **

198,304 

** $**

**477,601 **

 $

498,779 

See notes to consolidated financial statements.

 65
**MENTOR CORPORATIONCONSOLIDATED STATEMENTS OF INCOME**

Year Ended March 31,

(in thousands, except per share data)

**2005**

2004

2003

Net sales

** $**

**483,397 **

 $

422,168 

 $

382,384 

** **

 Cost of sales

**173,691 **

160,783 

152,877 

Gross Profit

**309,706 **

261,385 

229,507 

** **

 Selling, general, and administrative

**176,473 **

152,275 

129,552 

 Research and development

**32,839 **

30,041 

22,978 

 Severance charges

**8,519 **

- 

- 

 Restructuring & long-lived asset impairment charges

**8,236 **

- 

- 

**226,067 **

182,316 

152,530 

** **

Operating income

**83,639 **

79,069 

76,977 

** **

 Interest expense

**(5,388)**

(1,844)

(1,022)

 Interest income

**2,008 **

1,663 

2,456 

 Other income

**968 **

1,252 

628 

** **

Income before income taxes

**81,227 **

80,140 

79,039 

** **

Income taxes

**26,346 **

25,361 

23,219 

** **

Net income

** $**

**54,881 **

 $

54,779 

 $

55,820 

** **

Earnings per share

** **

  Basic earnings per share

** $**

**1.31 **

 $

1.20 

 $

1.20 

  Diluted earnings per share *

** $**

**1.17 **

 $

1.13 

 $

1.15 

  Dividends per share

** $**

**0.66 **

 $

0.47 

 $

0.07 

** **

Weighted average shares outstanding

** **

  Basic

**41,921 **

45,543 

46,428 

  Diluted *

**49,667 **

49,272 

48,388 

See notes to consolidated financial statements.

* 2004diluted earnings per share and weighted average shares outstanding have beenrestated to reflect the additional shares that would be issued upon conversionof our 23⁄4% convertible notes, in accordance with the adoption of  EITF 04-8 inthe quarter ended December 2004.
66
**MENTOR CORPORATIONCONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY**

** **

  (in thousands  except per share data)

  Common  Shares  Outstanding

  Common  Stock $.10  Par Value

  Capital in  Excess of  Par Value

Accumulated               Other

Comprehensive

Income (Loss)

  Retained  Earnings

  Total

**Balance March 31, 2002**

**      23,473 **

** $**

**2,347 **

** $**

**- **

** $**

**(6,487)**

** $**

**228,318 **

** $**

**224,178 **

Comprehensive income:

 Net income

- 

- 

- 

- 

55,820 

55,820 

     Foreign currency         translation adjustment

- 

- 

- 

13,437 

- 

13,437 

     Unrealized (loss) on         investments

- 

- 

- 

(551)

- 

(551)

Comprehensive income

68,706 

Exercise of stock options

374 

37 

6,621 

- 

- 

6,658 

Stock split

23,171 

2,318 

(2,318)

Income tax benefit arising    from the exercise of    stock options

- 

- 

2,699 

- 

- 

2,699 

Repurchase of common    stock

(781)

(78)

(7,002)

- 

(15,194)

(22,274)

Dividends declared    ($.07 per share)

- 

- 

- 

- 

(3,257)

(3,257)

**Balance March 31, 2003**

**46,237 **

** $**

**4,624 **

** $**

**- **

** $**

**6,399 **

** $**

**265,687 **

** $**

**276,710 **

Comprehensive income:

 Net income

- 

- 

- 

- 

54,779 

54,779 

     Foreign currency         translation adjustment

- 

- 

- 

12,616 

- 

12,616 

     Unrealized gain on         investments

- 

- 

- 

107 

- 

107 

Comprehensive income

67,502 

Exercise of stock options

1,094 

109 

9,980 

- 

- 

10,089 

Income tax benefit arising    from the exercise of    stock options

- 

- 

5,406 

- 

- 

5,406 

Issuance of common    stock for the acquisition    of intangible assets

133 

13 

2,987 

- 

- 

3,000 

Convertible note hedge and warrants	

- 

- 

(7,741)

- 

- 

(7,741)

Repurchase of common    stock

(5,405)

(540)

(10,632)

- 

(124,662)

(135,834)

Dividends declared    ($.47 per share)

- 

- 

- 

- 

(20,828)

(20,828)

**Balance March 31, 2004**
**42,059 **
**$**
**4,206 **
** $**
**- **
** $**
**19,122 **
**$**
**174,976 **
**$**
**198,304 **
** **

**(continued on next page)**

 
67
** MENTOR CORPORATIONCONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (continued) **

  (in thousands  except per share data)

  Common  Shares  Outstanding

  Common  Stock $.10  Par Value

  Capital in  Excess of  Par Value

Accumulated               Other

Comprehensive

Income (Loss)

  Retained  Earnings

  Total

**Balance March 31, 2004**

**42,059 **

** $**

**4,206 **

** $**

**- **

** $**

**19,122 **

** $**

**174,976 **

** $**

**198,304 **

Comprehensive income:

- 

- 

- 

- 

- 

- 

 Net income

- 

- 

- 

- 

54,881 

54,881 

     Foreign currency         translation adjustment

- 

- 

- 

6,215 

- 

6,215 

     Unrealized loss on         investments

- 

- 

- 

(175)

- 

(175)

Comprehensive income

- 

- 

- 

- 

- 

**60,921 **

Exercise of stock options

1,028 

103 

11,435 

- 

- 

11,538 

Acceleration of options

- 

- 

4,405 

- 

- 

4,405 

Income tax benefit arising    from the exercise of    stock options

- 

- 

7,184 

- 

- 

7,184 

Repurchase of common    stock

(2,341)

(234)

(14,605)

- 

(64,934) 

(79,773)

Dividends declared    ($.66 per share)

- 

- 

- 

- 

(27,424)

(27,424)

**Balance March 31, 2005**

**       40,746 **

** $    4,075 **

**$      8,419 **

**$           25,162 **

**$      137,499 **

**$    175,155 **

See notes to consolidated financial statements.
68
** MENTOR CORPORATIONCONSOLIDATED STATEMENTS OF CASH FLOWS**

Year Ended March 31,

(in thousands)

**2005**

2004

2003

**Operating Activities:**

Income from operations

** $**

**54,881 **

 $

54,779 

 $

55,820 

Adjustments to derive cash flows operating activities:

** **

  Depreciation	

**15,205 **

11,808 

11,397 

  Amortization

**4,844 **

3,589 

3,336 

  Deferred income taxes	

**(4,084)**

(7,102)

(4,183)

 Non-cash compensation

**4,405 **

- 

- 

  Tax benefit from exercise of stock options

**7,184 **

5,406 

2,699 

 Non-cash impairment of long-lived assets

**4,192 **

- 

- 

  Loss (gain) on sale of assets

**281 **

3,271 

(433)

  Imputed interest on long-term liabilities

**14 **

2,717 

576 

  Loss on long-term marketable securities and  investment      write-downs, net

**20 **

136 

1,454 

 Changes in operating assets and liabilities:

** **

    Accounts receivable

**(1,960)**

(22,634)

(9,577)

    Inventories and other current assets

**(5,619)**

(3,681)

(4,276)

    Accounts payable and accrued  liabilities

**13,901 **

25,944 

22,946 

    Income taxes payable

**286 **

(179)

(3,467)

    Foreign currency transaction gain  (loss)

**- **

- 

(509)

Net cash provided by operating activities

**93,551 **

74,054 

75,783 

**Investing Activities:**

** **

Purchases of property and equipment

**(9,661)**

(17,875)

(16,441)

Purchases of intangibles

**(507)**

(6,053)

(302)

Purchases of marketable securities

**(150,720)**

(34,540)

(23,789)

Sales of marketable securities

**122,855 **

27,813 

44,750 

Acquisitions, net of cash acquired

**- **

(14,295)

(14,666)

Other, net

**251 **

(278)

500 

Net cash used for investing activities

**(37,782)**

(45,228)

(9,948)

**Financing Activities:**

** **

Issuance of convertible notes, net of issuance costs

**- **

126,305 

- 

Sale of warrants

**- **

11,891 

- 

Repurchase of common stock

**(79,773)**

(135,755)

(22,274)

Proceeds from exercise of stock options

**11,539 **

10,089 

6,658 

Dividends paid

**(26,806)**

(20,829)

(3,037)

Borrowings under line of credit agreements

**- **

3,450 

29 

Repayments under line of credit agreements

**(6,811)**

(2,681)

(3,488)

Reduction in long-term debt

**3,600 **

(101)

(14)

Deferred tax on investment

**- **

(9,503)

- 

Net cash used for financing activities

**(98,251)**

(17,134)

(22,126)

Effect of currency exchange rates on cash and cash  equivalents

**923 **

693 

1,734 

Increase (decrease) in cash and cash equivalents

**(41,559)**

12,385 

45,442 

Cash and cash equivalents at beginning of year

**118,225 **

105,840 

60,398 

Cash and cash equivalents at end of year

** $**

**76,666 **

 $

118,225 

 $

105,840 

**Supplemental cash flow information**

** **

 Cash paid during the year for:

** **

    Income taxes

** $**

**21,349 **

 $

25,203 

 $

30,506 

    Interest

** $**

**      4,542 **

 $

580 

 $

447 

**Supplemental non-cash investing and financing activities**

** **

 Issuance of common stock in acquisition of  intangible assets

** $**

**- **

 $

3,000 

 $

- 

See notes to consolidated financial statements.
69
**MENTOR CORPORATIONNOTES TO CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2005**

**Note A - Summary of Significant Accounting Policies**

**Business Activity**

Mentor Corporation (the"Company") was incorporated in April 1969.  Unless the contextindicates otherwise, when we refer to "Mentor," "we,""us," "our," or the "Company" in this Form 10-K,we are referring to Mentor Corporation and its subsidiaries on a consolidatedbasis.  We develop, manufacture and market a broad range of products servingthe medical specialties market.  Our products are utilized by three primarysegments, aesthetic and general surgery (plastic and reconstructive surgery),surgical urology, and clinical and consumer healthcare.  Aesthetic and generalsurgery products include surgically implantable prostheses for plastic andreconstructive surgery as well as capital equipment and consumables used forsoft tissue aspiration or body contouring (liposuction).  Surgical urologyproducts include surgically implantable prostheses for the treatment ofimpotence, surgically implantable incontinence products, urinary care productsand brachytherapy seeds for the treatment of prostate cancer.  Clinical andconsumer healthcare products include catheters and other products for themanagement of urinary incontinence and retention. 

**Principles of Consolidation**

The consolidated financial statements include the accountsof the Company and all of its subsidiaries in which a controlling interest ismaintained.  For those subsidiaries where the Company owns less than 100%,the outside shareholders' interests are treated as minority interests. All intercompany accounts and transactions have been eliminated.  Certainprior year amounts in previously issued financial statements have beenreclassified to conform to the current year presentation.

**Cash Equivalents and Marketable Securities**

All highly liquid investments with maturities of threemonths or less at the date of purchase are considered to be cash equivalents.

The Company considers its marketable securitiesavailable-for-sale as defined in SFAS No. 115, "Accounting for CertainInvestments in Debt and Equity Securities."  Realized gains andlosses and declines in value considered to be other than temporary are includedin income.  The cost of securities sold is based on the specificidentification method.  For short-term marketable securities, there wereno material realized or unrealized gains or losses, nor any materialdifferences between estimated fair values, based on quoted market prices, andthe costs of securities in the investment portfolio as of March 31, 2005 and 2004.  Short-term investments, except auction rate securities, mature betweenthree months and one year from the purchase date.  The Company's short-termmarketable securities consist primarily of money market mutual funds, U.S. state and municipal government and government agency obligations, Federal Home LoanBank and Mortgage Association bonds, auction rate securities, and investmentgrade corporate obligations, including commercial paper.  Auction ratesecurities carry interest or dividend rates that reset every 28 days, but havecontractual maturities of greater than one year. 

The Company had an investment in Paradigm Medical IndustriesInc., (Paradigm).  During fiscal 2003, Paradigm reported financial and operational difficulties andits quoted market prices decreased substantially during the year ended March 31, 2003 and we determined the decrease in market prices was more than temporary andrecorded a pre-tax impairment charge of $1,857,000 pre-tax in other income. As of March 31, 2005, the Company has no remaining investment in Paradigm.

70

Available-for-sale investments at March 31, 2005 were as follows:

**(in thousands)**

**Adjusted 	Cost**

**Gross 	Unrealized 	Gains**

**Gross 	Unrealized 	Losses**

**Estimated Fair   Value**

**Cash balances**

** $**

**68,598 **

** **

** $**

**68,598 **

**Money market mutual funds**

**8,068 **

** **

** **

**8,068 **

**Marketable equity securities**

**161 **

** **

**(18)**

**143 **

**U.S., State and Municipal agency      obligations**

**36,149 **

** **

**(342)**

**35,807 **

**Corporate debt securities**

**278 **

** **

** **

**278 **

**   Total available-for-sale investments**

** $**

**113,254 **

**$                     	-  **

**$**

**(360)**

** $**

**112,894 **

** **

** **

** **

** **

**Included in cash and cash equivalents**

** $**

**76,666 **

** $**

**- **

** $**

**- **

** $**

**76,666 **

**Included in current marketable securities**

**36,588 **

**- **

**(360)**

**36,228 **

**   Total available-for-sale investments**

** $**

**113,254 **

** $**

**- **

** $**

**(360)**

** $**

**112,894 **

Available-for-sale investments at March 31, 2004 were as follows:

  (in thousands)

  Adjusted 	Cost

Gross 	Unrealized 	Gains

Gross 	Unrealized 	Losses

Estimated 	Fair   Value

Cash balances

 $

19,139 

 $

- 

 $

- 

 $

19,139 

Money market mutual funds

99,086 

- 

- 

99,086 

Marketable equity securities

56 

- 

(8)

48 

U.S., State and Municipal agency      obligations

8,193 

- 

- 

8,193 

Corporate debt securities

278 

- 

- 

278 

   Total available-for-sale investments

 $

126,752 

 $

- 

 $

(8)

 $

126,744 

Included in cash and cash equivalents

 $

118,225 

 $

- 

 $

- 

 $

118,225 

Included in current marketable securities

8,527 

- 

(8)

8,519 

   Total available-for-sale investments

 $

126,752 

 $

- 

 $

(8)

 $

126,744 

**Concentrations and Credit Risk**

The Company obtains certain raw materials and components fora number of its products from single suppliers.  In most cases the Company'ssources of supply could be replaced if necessary without undue disruption, butit is possible that the process of qualifying new materials and/or vendors forcertain raw materials and components could cause a material interruption inmanufacturing or sales.  During fiscal 2004, our supply of palladiumbrachytherapy seeds was reduced after the termination of our supply agreementwith NASI in fiscal 2003.  No material interruptions in raw materialsupply occurred during fiscal 2005.

The Company grants credit terms in the normal course ofbusiness to its customers, primarily hospitals, doctors and distributors. The Company performs ongoing credit evaluations of its customers and adjustscredit limits based upon payment history and the customer's current creditworthiness, as determined through review of their current creditinformation.  The Company continuously monitors collections and paymentsfrom customers and maintains allowances for doubtful accounts for estimatedlosses resulting from the inability of its customers to make requiredpayments.  Estimated losses are based on historical experience and anyspecific customer collection issues identified.  Bad debts have beenminimal.  The Company does not normally require collateral or othersecurity to support credit sales.  No customer accounted for more than 10%of the Company's revenues or accounts receivable balance for any periodspresented.

71

**Revenue Recognition**

In the United States and in those countries where theCompany has sales offices, the Company employs specialized direct salesemployees.  The Company also markets its products through distributors inthose countries where it does not have a sales office or for certain products,particularly its disposable incontinence products, through a domestic networkof independent hospital supply dealers and healthcare distributors and throughretail pharmacies.

The Company recognizes product revenue, net of discounts,returns, and rebates in accordance with SFAS No. 48, "Revenue RecognitionWhen the Right of Return Exists," and SAB No. 104, "RevenueRecognition."  As required by these standards, revenue can berecorded when persuasive evidence of a sales arrangement exists, delivery hasoccurred, the buyer's price is fixed or determinable, contractual obligationshave been satisfied, and collectibility is reasonably assured.  Theserequirements are met, and sales and related cost of sales are recognizedprimarily upon the shipment of products, or in the case of consignmentinventories, upon the notification of usage by the customer.  The Companyrecords estimated reductions to revenue for customer programs and othervolume-based incentives.  Should customer participation in these programsexceed that estimated by the Company, additional reductions to revenue may berequired.  The Company also allows credit for products returned within itspolicy terms.  The Company records an allowance for estimated returns,based on historical experience, recent gross sales levels and any notificationof pending returns, at the time of sale.  Should the actual returns exceedthose estimated by the Company, additional reductions to revenue and cost ofsales may be required. 

**Inventories**

Inventories are stated at the lower of cost or market, costdetermined by the first-in, first-out ("FIFO") method.  TheCompany writes down its inventory for estimated obsolescence or unmarketableinventory equal to the difference between the cost of inventory and theestimated market value based upon assumptions about future demand and marketconditions.

**Property and Equipment**

Property and equipment is stated at cost.  Depreciationis based on the useful lives of the properties and computed using thestraight-line method.  Buildings are depreciated over 30 years, furnitureand equipment over 3 to 10 years and leasehold improvements over the shorter oftheir estimated useful lives ranging from 3 to 15 years or lease term. Significant improvements and betterments are capitalized while maintenance andrepairs are charged to operations as incurred.

**Intangible Assets and Goodwill**

Intangible assets consist of values assigned to patents,licenses, trademarks and other intangibles.  These are stated at cost lessaccumulated amortization and are amortized over their economic useful liferanging from 3 to 20 years using the straight-line method.  Goodwill, theexcess purchase cost over fair value of net identifiable assets acquired, wasamortized using the straight-line method in fiscal year 2002.  Goodwillamortization was discontinued in fiscal 2003 in accordance with SFAS No. 142,Goodwill and Other Intangible Assets.  As required by SFAS No. 142, theCompany has reassessed the remaining amortization periods of intangible assetsacquired on or before June 30, 2001 and assigned all goodwill to reporting units for impairment testing.  The impairment tests involved the use ofboth estimates of fair value for the Company's reporting units as well asdiscounted cash flow assumptions.  If the book value exceeds the fairvalue, then the net book value would then be reduced to fair value based on anestimate of discounted cash flow.

**Income Taxes**

Deferred income taxes are provided on the temporarydifferences between income for financial statement and tax purposes.  TheCompany has not recorded a valuation allowance on its deferred tax assets asmanagement believes that it is more likely than not that all deferred taxassets will be realized.

72

**Stock Based Compensation**

In December 2004, the Financial Accounting Standards Boardissued Statement of Financial Accounting Standard ("SFAS") No. 123(R),"Share-Based Payment".  SFAS No. 123(R) will require the Company toaccount for our stock options using a fair-value-based method as described insuch statement and recognize the resulting compensation expense in ourfinancial statements.  The Company currently accounts for its employee stockoptions using the intrinsic value method under APB Opinion No. 25, "Accounting for Stock Issued to Employees" and related Interpretations, which generally resultsin no employee stock option expense.  The Company plans to adoptSFAS No. 123(R) as required on April 1, 2006.  Accordingly, the Company has provided pro forma disclosures of net income and earnings per share asdetermined under the provision of SFAS No. 123 in Note G - Stock Options.

**Advertising Expenses**

The Company expenses media advertising costs as incurred orwhere applicable, upon first showing.  Advertising expenses were $4.3million, $1.2 million and $1.2 million in 2005, 2004 and 2003,respectively.  Capitalized advertising costs as of March 31, 2005, were $1.1 million and $0 as of March 31, 2004 and 2003, respectively. 

**Foreign Operations**

Export sales to independent distributors, were $11.6 million,$9.9 million and $13.3 million in 2005, 2004 and 2003, respectively.  Inaddition, $183.6 million, $160.5 million, and $124.9 million of net sales in2005, 2004 and 2003, respectively, were from the Company's direct internationalsales offices primarily in Canada and Western Europe.  Income beforeincome taxes for foreign operations was $16.1 million, $9.6 million and $7.2million for fiscal 2005, 2004 and 2003, respectively.

**Foreign Currency Translation**

The financial statements of the Company's non-U.S.subsidiaries are translated into U.S. Dollars in accordance with SFAS No. 52,"Foreign Currency Translation."  The assets and liabilities ofcertain non-U.S. subsidiaries whose functional currencies are other than theU.S. Dollar are translated at current rates of exchange.  Revenue andexpense items are translated at the average exchange rate for the year. The resulting translation adjustments are recorded directly into accumulatedother comprehensive income (loss).  Transaction gains and losses, otherthan intercompany debt deemed to be of a long-term nature, are included in netincome in the period they occur.  

**Derivative Instruments**

The Company accounts for derivative instruments and hedgingactivities in accordance with SFAS No. 133, "Accounting for DerivativeInstruments and Hedging Activities."  SFAS No. 133 requires allderivatives to be recorded as assets or liabilities at fair value. Changes in derivative fair values will either be recognized in earnings, offsetagainst changes in the fair value of the related hedged assets, liabilities andfirm commitments or, for forecasted transactions, recorded as a component ofaccumulated other comprehensive income in shareholders' equity until the hedgetransactions occur and are recognized in earnings. 

**Effects of Recent Accounting Pronouncements**

In December 2004, the Financial Accounting Standards Board ("FASB") issued SFASNo. 123 (revised 2004), "Share-Based Payment," ("SFAS 123(R)").  Statement123(R) replaces FASB Statement No. 123, Accounting for Stock-BasedCompensation, and supersedes APB Opinion No. 25, Accounting for Stock Issued toEmployees.  Statement 123(R) covers a wide range of share-based compensationarrangements and requires that the compensation cost related to these types ofpayment transactions be recognized in financial statements.  Cost will bemeasured based on the fair value of the equity or liability instruments issued.

73

In March 2005, the Securities and Exchange Commission("SEC") issued Staff Accounting Bulletin No. 107 ("SAB 107") which providesguidance regarding the application of SFAS 123(R).  SAB 107 expresses views ofthe Staff regarding the interaction between SFAS No. 123(R), Share-BasedPayment, and certain SEC rules and regulations, and provides the Staff's viewsregarding the valuation of share-based payment arrangements for publiccompanies.  In particular, SAB 107 provides guidance related to share-basedpayment transactions with nonemployees, the transition from nonpublic to publicentity status, valuation methods (including assumptions such as expectedvolatility and expected term), the accounting for certain redeemable financialinstruments issued under share-based payment arrangements, the classificationof compensation expense, non-GAAP financial measures, first-time adoption ofSFAS 123(R) in an interim period, capitalization of compensation cost relatedto share-based payment arrangements, the accounting for income tax effects ofshare-based payment arrangements upon adoption of SFAS 123(R), the modificationof employee share options prior to adoption of SFAS 123(R), and disclosures inManagement's Discussion and Analysis ("MD&A") subsequent to adoption ofSFAS 123(R).

On April 14, 2005, the SEC approved a new rule that delaysthe effective date for SFAS 123(R) to annual periods beginning after June 15, 2005, thereby rendering it effective as to the Company on April 1, 2006.  The adoption of SFAS 123(R) on April 1, 2006 is expected to have a material impact onthe Company's consolidated net income and earnings per share.  The Company hasnot completed its analysis of the impact of the adoption of 123(R); however,the effect of the adoption is estimated to approximate that shown in Note G -Stock Options.

In November 2004, the Financial Accounting StandardsBoard (FASB) issued Statement No. 151, Inventory Costs, which amends theguidance in ARB No. 43, Chapter 4, Inventory Pricing.  This amendment clarifiesthe accounting for abnormal amounts of idle facility expense, freight, handlingcosts and wasted material (spoilage).  This Statement requires that those itemsbe recognized as current-period charges, regardless of whether they meet thecriteria specified in ARB 43 of "so abnormal".  In addition, this Statementrequires that allocation of fixed production overheads to the costs ofconversion be based on normal capacity of the production facilities.  ThisStatement is effective for financial statements for fiscal years beginningafter June 15, 2005.  The impact upon adoption of SFAS No. 151 is not expectedto have a material impact on the results of operations or the financialposition of the Company. 

In September 2004, the Financial Accounting Standards Board(FASB) confirmed Emerging Issue Task Force (EITF) Issue No. 04-8, "TheEffect of Contingently Convertible Debt on Diluted Earnings per Share,"with an effective date of December 15, 2004. The EITF reflects the TaskForce's conclusion that contingently convertible debt should be included indiluted earnings per share calculations, regardless of whether or not thetrigger price has been reached.  The Company adopted EITF 04-8 in the quarterended December 31, 2004 and retroactively restated the weighted average sharesoutstanding for diluted earnings per share for the previously reported periodsaffected due to our December 2003 issuance of convertible subordinated notes.  Theimpact of the EITF changed the diluted earnings per share calculation byincreasing net income used in the numerator by the after tax amount of interestexpense related to the convertible notes (approximately $802,000 per quarter),and by increasing weighted average shares outstanding used in the denominatorby approximately 5.1 million shares; the number of shares to be issued uponfull conversion of the convertible notes.  The effect of the restatement was a decreasein diluted earnings per share of approximately $0.02 cents per share for thefirst and second quarters of fiscal 2005, and approximately $0.02 for theperiod the notes were outstanding in fiscal 2004.  

In March 2004, the Financial Accounting Standards Board(FASB) approved the consensus reached on the EITF Issue No. 03-1, "The Meaningof Other-Than-Temporary Impairment and Its Application to CertainInvestments."  The objective of this Issue is to provide guidance foridentifying impaired investments.  EITF 03-1 also provides new disclosurerequirements for investments that are deemed to be temporarily impaired.  Theaccounting provisions of EITF 03-1 are effective for all reporting periodsbeginning after June 15, 2004, while the disclosure requirements are effectiveonly for annual periods ending after June 15, 2004.  The Company has evaluated the impact of the adoption of EITF 03-1 and does not believe it will besignificant to its results of operations or financial position.

**Stock Split**

On December 13, 2002 the Board of Directors authorized a two-for-one stock split in the form of a 100% stock dividend to be distributedon or about January 17, 2003 to shareholders of record on December 31, 2002.  All references in the financial statements to number of shares, per shareamounts and market prices of the Company's common stock have been retroactivelyrestated to reflect the increased number of common shares outstanding.
74
**Use of Estimates**

Financial statements prepared in accordance with accountingprinciples generally accepted in the United States require management to makeestimates and judgments that affect amounts and disclosures reported in thefinancial statements.  Actual results could differ from those estimates.

**Note B - Inventories**

Inventories at March 31 consisted of:

(in thousands)

**2005**

2004

Raw materials

** $**

**14,155 **

 $

13,050 

Work in process

**12,055 **

11,572 

Finished goods

**48,469 **

43,290 

** $**

**74,679 **

 $

67,912 

** **

**Note C - Property and Equipment**

Property and equipment at March 31 consisted of:

(in thousands)

**2005**

2004

Land

** $**

**574 **

 $

561 

Buildings

**24,758 **

24,534 

Leasehold improvements

**25,371 **

23,776 

Furniture, fixtures and equipment

**109,325 **

103,242 

Construction in progress

**4,562 **

3,811 

**164,590 **

155,924 

Less accumulated depreciation and amortization

**(92,303)**

(78,395)

** $**

**72,287 **

 $

77,529 

** **

**Note D - Other Comprehensive Income**

Other comprehensive income includes the net change inunrealized gains (losses) on available-for-sale securities as follows:

Year Ended March 31,

(in thousands)

**2005**

2004

2003

Unrealized gains (losses) arising during period,      net of taxes of $137, $8 and $225, respectively

** $**

**(386) **

 $

14 

 $

421 

Reclassification adjustments for gains (losses)      realized in net income, net of taxes of $115, $50   and $523,  respectively

**211 **

93 

(972)

Change in net unrealized gains (losses) on securities

** $**

**(175)**

 $

107 

** $**

**(551)**

Accumulated other comprehensive income which is included inthe Company's shareholders' equity at March 31 consisted of:

(in thousands)

**2005**

2004

Net unrealized (losses) gains on securities

** $**

**(180)**

 $

(5)

Foreign currency translation adjustments

**25,342**

19,127

Accumulated other comprehensive income	

** $**

**25,162**

 $

19,122

** **

**  **
75
**Note E - Accounts Payable and Accrued Liabilities andLong-Term Accrued Liabilities**

Accounts payable and accrued liabilities at March 31consisted of:

(in thousands)

**2005**

2004

Trade accounts payable

** $**

**31,290 **

 $

37,126 

Accrued compensation

**28,680 **

18,212 

Warranty and related reserves

**25,728 **

23,396 

Sales returns

**13,612 **

11,797 

Deferred revenue

**10,111 **

6,915 

Current portion of purchase price related to     acquired technologies and acquisitions

**1,812 **

1,864 

Interest payable

**1,083 **

1,187 

Accrued royalties

**785 **

567 

Other

**15,732 **

12,260 

** $**

**128,833 **

 $

113,324 

Long-term accrued liabilities at March 31 consisted of:

(in thousands)

**2005**

2004

Accrued acquisition liabilities	

** $**

**700 **

 $

11,535 

Deferred compensation

**8,192 **

6,461 

Deferred revenue

**1,695 **

- 

** $**

**10,587 **

 $

17,996 

** **

**Note F - Short-Term Bank Borrowings**

Outstanding borrowings under all credit arrangements had aweighted-average interest rate of 5.42% and 3.58% at March 31, 2005 and 2004, respectively.  A total of $10.9 million was available under the foreignlines of credit at March 31, 2005 and $28.1 million was available under the$25M Credit Agreement and the foreign lines of credit at March 31, 2004.  The Company's $25M Credit Agreement expired in September 2004 and a new creditagreement was entered into on May 26, 2005, subsequent to year-end.  See Note T- "Subsequent Event (Unaudited) - Credit Agreement" in the Notes to theFinancial Statements. 

**Credit Agreement**

As of March 31, 2003 and 2004, the Company had a securedline of credit ("$25M Credit Agreement") for borrowings up to $25million, which accrued interest at the prevailing prime rate or at 1.75% overLIBOR, at the Company's discretion.  The $25M Credit Agreement included certaincovenants that, among others, limited the dividends the Company could pay and requiredmaintenance of certain levels of tangible net worth and debt serviceratios.  Two letters of credit totaling $1.3 million were outstanding at March 31, 2004, which reduced the amount available under the $25M Credit Agreement. Accordingly, although there were no borrowings outstanding under the $25MCredit Agreement at March 31, 2004, only $23.7 million was available foradditional borrowings.  The $25M Credit Agreement expired in September 2004.

**Foreign Lines of Credit**

In addition, in February 2001, several lines of credit wereestablished at a local level to facilitate operating cash flow needs at ourforeign subsidiaries.  These lines are at market rates of interest,unsecured, guaranteed by us and totaled $7.4 million and $6.9 million at March 31, 2005 and 2004, respectively.  Total borrowed and outstanding under theselines were $2.2 million and $4.5 million at March 31, 2005 and 2004, respectively.  The amount available for additional borrowing was $5.2 million and$2.4 million at March 31, 2005 and 2004, respectively. 

76

In fiscal year 2002, a line of credit of $6.7 million wasestablished to finance the construction of a new facility in Leiden, the Netherlands.  Upon completion, the line of credit was converted to a revolvingfacility.  The borrowings accrue interest at EURIBOR plus 0.75% and are securedby the new facility and other assets in The Netherlands.  Total borrowedand outstanding under this line was $1.0 million and $5.5 million at March 31, 2005 and 2004, respectively.  The amounts available for additional borrowingwere $5.7 million and $2.0 million, at March 31, 2005 and 2004, respectively.

**Note G - Stock Options**

The Company has granted options to key employees andnon-employee directors under its Amended 2000 Long-Term Incentive Plan and 1991Plan.  Options granted under both plans are exercisable in four equalannual installments beginning one year from the date of grant, and expire tenyears from the date of grant.  Options are granted at the fair marketvalue on the date of grant.  Activity in the stock option plans duringfiscal 2005, 2004 and 2003 was as follows:

At March 31  Options Outstanding

  Number of 	Shares

Weighted  Average Price  per Share

Balance March 31, 2002

6,028,468 

 $

10.025 

Granted	

1,270,140 

19.01 

Exercised

(711,877)

9.35 

Canceled or terminated

(150,206)

12.75 

Balance March 31, 2003

6,436,525 

 $

11.84 

Granted	

1,289,635 

21.45 

Exercised

(1,097,036)

9.36 

Canceled or terminated

(110,971)

16.34 

Balance March 31, 2004

6,518,153 

 $

14.08 

Granted	

818,650 

32.43 

Exercised

(1,028,136)

11.22 

Canceled or terminated

(143,936)

19.77 

**Balance March 31, 2005**

** **

**6,164,731 **

** $**

**16.83 **

At March 31, 2004, the Company had one Plan under which stock options were available for future grants, the Amended 2000 Long-termIncentive Plan (2000 Plan), approved by the Company's shareholders on October19, 2000, and amended by vote of the shareholders September 14, 2001.  At March 31, 2005, the 2000 Plan had options for 3,757,225 shares granted andoutstanding, and 2,438,986 shares available for grant.  The 1991 Plan hadoptions for 2,893,239 shares granted and outstanding at March 31, 2005.  No additional options can be granted under the 1991 Plan.

Information regarding stock options outstanding at March 31, 2005 is as follows:

Options Outstanding

Options Exercisable

    Price Range

  Number of  Shares

Weighted-Average Remaining  Contractual Life

Weighted-Average Exercise Price

  Number of Shares

  Weighted-Average Exercise Price

Under $13.31

3,018,239 

4.66 years

 $

10.31 

2,682,214 

 $

9.94 

$13.56-$21.00

2,128,642 

7.42 years

 $

19.53 

1,003,438 

 $

19.00 

$21.70-$35.13

1,017,850 

9.11 years

 $

30.58 

191,625 

 $

27.88 

At March 31, 2005, 2004 and 2003, stock options to purchase 3,877,277,2,973,209, and 2,644,804 shares, respectively, were exercisable atweighted-average prices of $13.17, $10.61, and $9.24 respectively.  
77
Stock option exercise prices are set at the closing price ofthe Company's common stock on the date of grant and the related number ofshares granted is fixed at that point in time.  Therefore, under theprinciples of APB Opinion 25, the Company does not recognize compensationexpense associated with the grant of stock options.  SFAS 123 requires theuse of an option valuation model to provide supplemental information regardingoptions granted after fiscal 1995.  Pro forma information regarding netincome and earnings per share shown below were determined as if the Company hadaccounted for its employee stock options under the fair value method of thatstatement.

The weighted average fair values of stock options grantedwere estimated at the date of grant using the Black-Scholes option valuationmodel and the following assumptions:

Year Ended March 31,

**2005**

2004

2003

Weighted average fair value of stock     options granted

** **

**$**

** **

**8.91  **

 $

4.85** ** 

 $

11.01** ** 

Risk-free interest rate

**3.96%**

2.68%

4.500%

Expected life (in years)

**4.74  **

4.65** ** 

7.000 ** **

Expected volatility

**0.32  **

0.31** ** 

0.557 ** **

Expected dividend yield

**2.115%**

2.86%

0.500%

The Black-Scholes option valuation model was developed foruse in estimating the fair value of traded options.  The Company'semployee stock options have characteristics significantly different from thoseof traded options such as vesting restrictions and extremely limitedtransferability.  In addition, the assumptions used in option valuationmodels are highly subjective, particularly the expected stock price volatilityof the underlying stock.  Because changes in these subjective inputassumptions can materially affect the fair value estimate, in management'sopinion, the existing models do not provide a reliable single measure of thefair value of its employee stock options. 

For purposes of pro forma disclosure, the estimated fairvalue of the options is amortized ratably over the option's vestingperiod.  The pro forma effect on net income may not be representative ofthe pro forma effect on net income in future years because compensation expensein future years will reflect the amortization of a different number of stockoptions granted in succeeding years, at different fair values.  TheCompany's pro forma information is as follows:

Year Ended March 31,

(in thousands, except per share data)

**2005**

2004

2003

Net income:  as reported **(1)**

** $**

**54,881 **

 $

54,779 

 $

55,820 

Deduct:  compensation expense fair value method

**(5,864)**

(7,099)

(6,408)

Net income: pro forma

** $**

**49,017 **

 $

47,680 

 $

49,412 

** **

Basic earnings per share:  as reported

** $**

**1.31 **

 $

1.20 

 $

1.20 

Basic earnings per share:  pro forma

** $**

**1.17 **

 $

1.05 

 $

1.06 

** **

Net income: as reported1

** $**

**54,881 **

 $

54,779 

 $

55,820 

Add back after tax interest expense on convertible notes

**3,208 **

947 

- 

Net income: diluted earnings per share

**58,089 **

55,726 

55,820 

Deduct: compensation expense fair value method

**(5,864)**

(7,099)

(6,408)
Net  income: diluted earnings per share pro forma
** $**

**52,225 **

 $

48,627 

 $

49,412 

** **

Diluted earnings per share:  as reported

** $**

**1.17 **

 $

1.13 

 $

1.15 

Diluted earnings per share:  pro forma

** $**

**1.10 **

 $

1.02 

 $

1.04 

1 Net income for fiscal 2005 as reported includes a $4.4 million pre-tax  charge  associated with  accelerated vesting of stock options. 

 2  Diluted earnings per share and weighted average shares outstanding for  fiscal 2004 have been restated to reflect the additional shares that would be  issued upon conversion of our 23⁄4% convertible notes, in accordance with the  adoption of Emerging Issue Task Force (EITF) Issue No. 04-8 in the quarter  ended December 2004.

 
78
In December 2004, the Financial Accounting Standards Boardissued Statement of Financial Accounting Standard ("SFAS") No. 123(R),"Share-Based Payment". SFAS No. 123(R) will require the Company toaccount for its stock options using a fair-value-based method as described insuch statement and recognize the resulting compensation expense in ourfinancial statements.  The Company currently accounts for its employee stockoptions using the intrinsic value method under APB Opinion No. 25, "Accounting for Stock Issued to Employees" and related Interpretations, which generally resultsin no employee stock option expense.  The Company plans to adoptSFAS No. 123(R) on April 1, 2006, as required.

**Note H - Income Taxes**

Income tax expense consists of the following:

Year Ended March 31,

(in thousands)

**2005**

2004

2003

Current:

** **

 Federal

** $**

**24,098 **

 $

25,589 

 $

22,414 

 Foreign

**2,709 **

2,593 

2,478 

 State

**3,763 **

2,683 

2,125 

**30,570 **

30,865 

27,017 

Deferred:

** **

 Federal

**(3,297)**

(4,504)

(3,256)

 Foreign

**(570)**

(52)

(55)

 State

**(357)**

(948)

(487)

**(4,224)**

(5,504)

(3,798)

** $**

**26,346 **

 $

25,361 

 $

23,219 

The reconciliation of the federal statutory rate to theCompany's effective rate is as follows:

Year Ended March 31,

**2005**

2004

2003

Federal statutory rate

**35.0%**

35.0%

35.0%

Increase (decrease) resulting from:

** **

 State taxes net of federal tax benefit

**2.0  **

          1.1   

          1.3   

 Non-taxable interest and dividends

**(0.1) **

        (0.0)  

        (0.1)  

 Research and development credit

**(0.9) **

        (1.4)  

        (2.0)  

 Foreign Sales Corporation/ETI

**(0.8) **

         (0.9)  

         (2.8)  

 Foreign operations

**(3.1) **

         (2.3)  

         (2.1)  

 Non-deductible goodwill

**-   **

   0.1   

         -   

 Other

**0.3  **

        -    

          0.1    

**32.4%**

31.6%

29.4%

Significant components of the Company's deferred taxliabilities and assets at March 31 are as follows:

(in thousands)

**2005**

2004

Deferred tax liabilities:

** **

 Tax over book depreciation

** $**

**(921)**

 $

(74)

 Unrealized gain (loss) on long-term marketable            securities

**(137)**

3 

 Porges book over tax basis/net deferred liabilities

**(1,867)**

(2,576)

**(2,925)**

(2,647)

Deferred tax assets:

** **

 Book liabilities not deductible for tax

**22,623 **

16,880 

 Inventory

**1,171 **

1,257 

 Profit in inventory of foreign subsidiaries

**3,900 **

2,993 

 Convertible notes hedge

**8,701 **

10,766 

**36,395 **

31,896 

Net deferred tax assets

** $**

**33,470 **

 $

29,249 
79
We do notprovide for U.S. income taxes on undistributed earnings of our foreignoperations that are intended to be invested indefinitely outside the United States. At March 31, 2005, these foreign earnings amounted to approximately $34.5million.  If repatriated, additional taxes of approximately $12.4 million onthese earnings would be due, based on the current tax rates in effect.  For theyears ended March 31, 2005, 2004, and 2003 foreign income before taxes were$13.8 million, $6.2 million and $3.4 million, respectively.  

On October 22, 2004, the President of the United States signed the American Jobs Creation Actof 2004 (AJCA).  The AJCA created a temporary incentive for U.S. corporations to repatriate accumulated income earned abroad by providing an 85 percentdividends received deduction for certain dividends from controlled foreigncorporations.  The deduction is subject to a number of limitations.  Further,uncertainty remains as to how to interpret numerous provisions in the AJCA andadditional technical clarification is expected to be issued.  As such, theCompany is currently evaluating the effects of the repatriation provisions andour fiscal 2005 results of operations do not reflect any impact relating tosuch repatriation provisions.  For fiscal 2006 the Company is consideringrepatriation of up to $25.0 million in foreign profits, and the Company estimatesthe tax liability on the $25.0 million to be approximately $1.5 to $2.0million. 

**Note I - Intangible Assets and Goodwill**

In 2001, the FASB issued SFAS No. 142, "Goodwill andOther Intangible Assets".  SFAS No. 142 was effective for the Companyas of April 1, 2002.  SFAS No. 142 specifies the financial accounting andreporting for acquired goodwill and other intangible assets.  Goodwill andintangible assets that have indefinite useful lives are no longer to beamortized, but rather are to be tested for impairment annually or morefrequently if impairment indicators arise.  None of the Company'sintangible assets have an indefinite life.  Intangible assets with finitelives continue to be amortized on a straight-line basis over their usefullives.  Goodwill and intangible assets have been recorded at eitherincurred or allocated cost.  Allocated costs were based on respective fairvalues at the date of acquisition.  

Upon the adoption of SFAS No. 142, the Company reassessedthe remaining amortization periods of intangible assets acquired on or before June 30, 2001, and assigned all goodwill to reporting units for impairment testing. The impairment tests involve the use of both estimates of fair value for theCompany's reporting units as well as discounted cash flow assumptions. Impairment tests were performed at adoption and in the fourth quarter of fiscalyears 2003 and 2004 and no impairment was noted on a result of these analyses.  Inthe fourth quarter of fiscal 2005, the Company performed impairment testing anddetermined that certain intangible assets primarily related to surgical urologyhad fair values less than their respective book values and were deemedimpaired.  Accordingly, the Company recorded a net impairment charge for theimpairment of long-lived assets of $3.2 million.

In thequarter ended December 31, 2004, the Company determined that certain purchaseprice payments to South Bay Medical LLC related to future sales of IsoloaderTM workstationswere no longer probable, and accordingly, reduced the liabilities captioned"current portion of purchase price related to acquired technologies andacquisitions" and "long-term accrued liabilities" by a total of approximately$10.4 million.  This determination was considered a potential impairmentindicator and the Company also reduced the value of the patents andtechnologies related to the workstations based on future expected sales levelsby $10.4 million.  The combined adjustments had no effect on net income.

Balances of acquired intangible assets were as follows:

**Year Ended March 31, 2005**

  (in thousands)

**Original Cost**

**Accumulated Amortization**

**Carrying Value**

  Useful Life

Patents

**$        22,004**

**$         (3,431)**

**$       18,573**

5-20

Licenses

**12,563**

**(3,581)**

**8,982**

3-17

Trademarks

**1,492**

**(426)**

**1,066**

10-20

Other intangibles

**5,703**

**(2,169)**

**3,534**

3-20

Subtotal intangibles

**41,762**

**(9,607)**

**32,155**

Goodwill

**27,135**

**(3,055)**

**24,080**

Total intangibles and goodwill

**$       68,897**

**$      (12,662)**

**$      56,235**

 80
Year Ended March 31, 2004

  (in thousands)

  Original Cost

Accumulated 	Amortization

Carrying 	Value

  Useful Life

Patents

 $

35,972 

 $

(4,822)

 $

31,150 

5-20

Licenses

15,424 

(3,695)

11,729 

3-17

Trademarks

1,668 

(376)

1,292 

10-20

Other intangibles

8,854 

(2,011)

6,843 

3-20

Subtotal intangibles

61,918 

(10,904)

51,014 

Goodwill

27,022 

(3,311)

23,711 

-

Total intangibles and      goodwill

 $

88,940 

 $

(14,215)

 $

74,725 

The aggregate amortization expense on intangible assetsrecorded for the year ended March 31, 2005 was $4.8 million.  The following table summarizes the estimated aggregate amortization expense for each of thefive succeeding years:

  Year Ended

Estimated 	Amortization Expense 	(in  thousands)

March 31, 2006

 $

4,336 

March 31, 2007

 $

4,094 

March 31, 2008

 $

3,834 

March 31, 2009

 $

3,121 

March 31, 2010

 $

2,574 

Upon adoption of SFAS 142 we identified four reportingunits: aesthetics, body contouring, surgical urology, and clinical and consumerhealthcare.  Goodwill is the result of acquisitions directly benefitingonly one of the four reporting units of the Company.  That goodwillresides completely within that reporting unit, and accordingly the goodwill wasassigned to the reporting units based upon specific identification.

The changes in the carrying amount of goodwill for the yearsended March 31, 2005, 2004 and 2003 are as follows:

  (in thousands)

  Aesthetics

  Surgical Urology

Clinical and Consumer Healthcare

  Total

Balance at March 31, 2002

$       4,596 

$           2,514 

$             2,045 

$             9,155 

Goodwill acquired

739 

1,809 

4,817 

7,365 

Balance at March 31, 2003

5,335 

4,323 

6,862 

16,520 

Goodwill acquired

5,714 

417 

1,060 

7,191 

Balance at March 31, 2004

11,049 

4,740 

7,922 

23,711 

Goodwill acquired

119 

249 

278 

646 

Goodwill disposed

(277)

- 

- 

(277)

Balance at March 31, 2005

** $**

**10,891 **

** $**

**4,989 **

** $**

**8,200 **

** $**

**24,080 **

** **
81
**Note J - Acquisitions**

**South Bay Medical LLC**

On January 19, 2001, the Company purchased the assets of South Bay Medical LLC (South Bay), a company focused on the development of anew computer-based workstation and automated cartridge-based needle loadingsystem for use in brachytherapy procedures.  The acquisition was accountedfor as a purchase with the results of operations included in the Company'sfinancial statements from the date of acquisition.  The Company paid$2,000,000 in cash and issued restricted common stock valued at $4 million onthe date of purchase.  Additional purchase price payments will be made to South Bay over the next several years as workstation sales are made.  The net presentvalue of these amounts is recorded at March 31, 2005, in current accrued liabilities ($150,000) and in long-term accrued liabilities ($700,000) as the Companybelieves it is probable these payments will be paid.  

**Byron Medical, Inc.**

In December 2001, the Company paid $3 million for 51% of theoutstanding shares of Byron Medical, Inc.  The Company had previouslypurchased 49% of the shares in 1998, and now owns all outstanding shares. The purchase price allocation included goodwill of $2.1 million and net assetsof $900,000.  Byron Medical, Inc. is located in Tucson, Arizona andspecializes in the distribution of liposuction equipment and disposables. 

**Prosurg, Inc.**

In December 2001, the Company entered into severalagreements with Prosurg, Inc., Inc. to acquire certain patent rights and obtaina source of supply of a bio-absorbable co-polymer for $2 million in cash and upto an additional $2 million upon the achievement of certain milestones. The purchase price was allocated to intangible assets and the net present valueof the remaining amounts is recorded at March 31, 2005, in accrued liabilities ($1,000,000) as the Company believes it is probable that certain of thesemilestones will be achieved and that this payment will be paid.

**Portex Ltd.**

On May 6, 2002, the Company purchased the assets of theurology and ostomy businesses of Portex Ltd., a subsidiary of Smiths Groupplc.  The acquired businesses, now named Mentor Medical, Ltd.,manufactures and markets incontinence and ostomy products reported in ourclinical and consumer healthcare segment.  The products are sold mainly inthe UK, Germany and the Netherlands.  The acquisition was valued at$11,232,000, of which $10,603,000 was paid in cash, plus an acquired liabilityof $629,000.  The acquisition was accounted for using SFAS No. 141,"Business Combinations," using the purchase method of accounting, andthe purchase price was allocated to the tangible and intangible net assetsacquired on the basis of their respective fair values on the acquisitiondate.  The total purchase price was allocated to inventory of $3,150,000,buildings of $739,000, production equipment of $1,185,000, leaseholdimprovements of $621,000, patents, trademarks and licenses of $731,000 andgoodwill and other intangibles of $4,806,000.

**Mills Biopharmaceuticals, Inc.**

On February 1, 2003, the Company completed the acquisitionof Mills Biopharmaceuticals, Inc., a manufacturer of iodine brachytherapy seedsfor the treatment of prostate cancer.  The acquisition was accountedfor using SFAS No. 141, "Business Combinations," using the purchasemethod of accounting, and the purchase price was allocated to the tangible andintangible net assets acquired on the basis of their respective fair values onthe acquisition date.  The acquisition is included in our surgical urologysegment.  The acquisition was valued at $4,063,000, net of cash acquired,and was paid from existing cash balances.  The purchase price wasinitially allocated to accounts receivable of $626,000, inventory of $322,000,other assets of $36,000, production equipment of $830,000, long-terminvestments, preliminarily valued at $1,100,000, and goodwill and otherintangibles with indefinite lives of $1,410,000, net of accrued liabilities of$261,000.  In fiscal 2004, the fair value of certain assets andliabilities were adjusted based upon more recent information and as a resultgoodwill was decreased by $125,000.  

82

**A-Life Ltd.**

On August 25, 2003, the Company completed the acquisition of A-Life Ltd, which has developed a hyaluronic acid based dermal fillerproduct, from Vitrolife, AB.  The acquisition was valued at $7.5million, net of cash acquired, and was paid from existing cash balances. The purchase price was allocated to the tangible and intangible net assetsacquired on the basis of their respective fair values on the acquisitiondate.  The purchase price was allocated to accounts receivable of $36,000,other assets of $349,000, production equipment of $393,000 and intangibleassets of $6,821,000, net of accrued liabilities of $123,000. 

**Inform Solutions, Inc.**

On October 25, 2003, the Company completed the acquisitionof Inform Solutions Inc., now doing business as Mentor Practice DevelopmentServices, located in San Diego, California.  Mentor Practice DevelopmentServices is a leading provider of comprehensive integrated practice managementsoftware and revenue enhancement services to the plastic surgery industry.  TheCompany paid cash for the acquisition and committed to several milestonepayments over the ensuing three years based upon sales and earnings. 

**Note K - Earnings per Share**

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

Year Ended March 31,

(in  thousands, except per share data)

**2005**

2004

2003

Net income:  as reported

**$**

**54,881 **

$

54,779 

$

55,820 

Add back  after tax interest expense on convertible note

**3,208 **

947 

- 

Net  income for numerator of diluted earnings per share

**$**

**58,089 **

$

55,726 

$

55,820 

Year Ended March 31,

(in  thousands)

**2005**

2004

2003

Weighted  average outstanding shares:  basic

**41,921 **

45,543 

46,428 

Shares  issuable through exercise of stock options

**2,621 **

2,214 

1,960 

Shares  issuable through convertible notes

**5,126 **

1,515 

- 

Weighted  average outstanding shares:  diluted

**49,667 **

49,272 

48,388 

Basic  earnings per share

**$**

**1.31 **

$

1.20 

$

1.20 

Diluted  earnings per share1

**$**

**1.17 **

$

1.13 

$

1.15 

1  Diluted earnings per share and weighted average  shares outstanding the year ended March 31, 2004 have been restated to reflect the additional shares that would be issued upon conversion of the Company's 23⁄4%  convertible  notes, in accordance with the adoption of Emerging Issue Task  Force (EITF) Issue No. 04-8.
Employee stock options

Shares issuable under the Company's employee stock optionplans that have exercise prices in excess of the average price per share duringthe period are included in the diluted earnings per share calculation using thetreasury stock method.  Options to purchase 24,666, 10,175 and 1,089,478shares with exercise prices greater than the average market prices of commonstock were outstanding during the years ended March 31, 2005, 2004 and 2003, respectively.  These options were excluded from the respective computationsof diluted earnings per share because their effect would be anti-dilutive.
83
Convertible subordinated notes and warrants

The terms of the Company's convertible subordinated notesinclude restrictions which prevent the holder from converting the notes until theCompany's share price exceeds the 120% Conversion Price on 20 trading days ofthe 30 consecutive trading day period ending on the first day of such fiscalquarter.  However, EITF issue No. 04-8 requires that the Company use theif-converted method to determine the dilutive impact of the convertiblesubordinated notes described below in Note L.  Under the if-converted method,the numerator of the diluted earnings per share calculation is increased by theafter-tax interest expense avoided for the period upon conversion and thedenominator of the calculation is increased by approximately 5.1 million sharespotentially issued upon conversion for both that current reporting period andthe corresponding year-to-date reporting period.

As described below in Note L, we purchased aconvertible note hedge and sold warrants which, in combination, have the effectof reducing the dilutive impact of the convertible subordinated notes byincreasing the effective conversion price for the notes from the Company's perspectiveto approximately $39.43.  SFAS 128, however, requires the Company toanalyze the impact of the convertible note hedge and warrants on diluted EPSseparately.  As a result, the purchase of the convertible note hedge isexcluded because its impact will always be anti-dilutive.  SFAS 128 furtherrequires that the impact of the sale of the warrants be computed using thetreasury stock method.  For example, using the treasury stock method, if theaverage price of the Company's stock during the period ended March 31, 2005 had been $38.00, $40.00 or $45.00, the shares from the warrants to beincluded in diluted EPS would have been zero, and approximately 400,000 and approximately900,000 shares, respectively.  The total maximum number of shares that couldpotentially be included under the warrants is 5.1 million.  Since the averageshare price of the Company's stock during the years ended March 31, 2004 and 2005 did not exceed the conversion price of warrants, $39.43, there was no impactof these warrants on diluted shares or diluted EPS during that period. 

**Note L - Long-Term Debt**

On December 22, 2003, the Company completed an offering of $150 million of convertible subordinated notes due January 1, 2024 pursuant to Rule 144A under the Securities Act of 1933.  The notes bear interestat 23⁄4% per annum and are convertible into shares of the Company's common stockat an initial conversion price of $29.289 per share and are subordinated to allexisting and future senior debt. 

Holders of the notes may convert their notes only if any ofthe following conditions is satisfied: 
-  during anyfiscal quarter prior to January 1, 2019, if the closing price of the Company's common stock for at least 20 trading days in the 30 consecutive trading dayperiod ending on the first trading day of such fiscal quarter is more than 120%of the conversion price per share of the Company's common stock on such tradingday;
-  any business dayon or after January 1, 2019, if the closing price of the Company's common stockon the immediately preceding trading day is more than 120% of the conversionprice per share of the Company's common stock on such trading day; 
-  during the fivebusiness day period after any five consecutive trading day period if theaverage of the trading prices of the notes for such five consecutive tradingday period is less than 98% of the average of the conversion values of thenotes during such period, subject to certain limitations;
-  if the Companyhas called the notes for redemption; or
-  if the Companymakes certain significant distributions to holders of its common stock or theCompany enters into specified corporate transactions. 

At an initial conversion price of $29.289, each $1,000principle amount of notes will be convertible into 34.1425 shares of commonstock.  As a result of the Company's recent dividend increase the conversionprice has been adjusted to $29.25, and each $1,000 principle amount will beconvertible into 34.1880 shares of common stock.
84 
Concurrent with the issuance of the convertible subordinatednotes, the Company entered into a convertible note hedge and a warrantstransaction with respect to its common stock, the exposure for which is held byCredit Suisse First Boston LLC.  Both the note hedge and the warrantstransaction may be settled at the Company's option either in cash or shares andexpire January 1, 2009.  The convertible note hedge and warrants transactionscombined are intended to reduce the potential dilution from conversion of thenotes by effectively increasing the initial conversion price per share from theCompany's perspective to approximately $39.43.  The cost of the note hedge andthe proceeds of warrants sale have been included in shareholders' equity inaccordance with the guidance in Emerging Issues Task Force No. 00-19, "Accounting for Derivative Financial Instruments Indexed to and Potentially Settled in aCompany's own Stock."  Any proceeds received or payments made upontermination of these instruments will be recorded in shareholders' equity. 

**Note M - Share Repurchase Program**

The Company has a stock repurchase program to provideliquidity to the market and to reduce the overall number of shares outstanding,which has helped offset the dilutive effects of our employee stock optionprogram (Long-Term Incentive Plan) and the dilutive effect of EITF Issue No.04-8 related to the inclusion of contingently convertible debt in fully dilutedearnings per share calculations.  All shares repurchased under the program areretired and are no longer deemed to be outstanding.  At March 31, 2003, 1.8 million shares remained authorized for repurchase under prior year's Board ofDirectors authorization.  On July 31, 2003 the Board of Directors increased theauthorized number of shares to be repurchased from 1.8 million to 4.0 millionshares.  On December 5, 2003, the Board of Directors increased the authorizednumber of shares to be repurchased by 5.0 million shares from 2.5 million to7.5 million shares.  During fiscal 2004, 5.4 million shares were repurchasedfor $135.8 million and 3.6 million shares remained authorized for repurchase asof March 31, 2004.  During fiscal 2005, 2.3 million shares were repurchased for$79.8 million and 1.3 million shares remained authorized for repurchase as of March 31, 2005.  See Note O - Related Party Transactions for additional information on theshare repurchase.  The timing of repurchases is subject to market conditions,cash availability, and blackout periods during which the Company is restrictedfrom repurchasing shares.  There is no guarantee that the remaining sharesauthorized for repurchase by the Board will ultimately be repurchased.  The Company'sCredit Agreement entered into on May 26, 2005 limits future stock repurchases.

**Note N - Commitments**

The Company leases certain facilities under non-cancelableoperating leases with unexpired terms ranging from 1 to 21 years.  Most leases contain renewal options.  Rental expense for these leases was$5.9 million, $5.1 million and $4.5 million for fiscal 2005, 2004 and 2003,respectively.

Future minimum lease payments under lease arrangements at March 31, 2005 are as follows:

(in thousands)

2006

 $

6,096 

2007

5,845 

2008

5,452 

2009

5,306 

2010

5,083 

Thereafter

17,738 

Total

 $

45,520 

** **

**Note O - Related Party Transactions**

On December 13, 2004, the Company repurchased 1,500,000 shares of its common stock from twoinvestment partnerships managed by VA Partners, LLC, at the time our largestshareholder, at a purchase price of $33.85 per share, the closing price of the commonstock on the NYSE on that date.  On December 14, the Company repurchasedan additional 750,000 shares of its common stock from the same investmentpartnerships at $34.00 per share, a discount to the $34.41 closing price on theNYSE on that date.  The 2.25 million shares were repurchased for a totalof $76.3 million pursuant to the Company's continuing stock repurchase programand represented approximately 5% of outstanding shares before the occurrence ofthe transactions.   VA Partners, LLC, through several of its investmentpartnerships, owned 6.9 million shares representing approximately 16% of ouroutstanding common stock prior to these transactions.  Mr. Jeff Ubben, amanaging member of VA Partners, LLC, is a member of Mentor's Board ofDirectors.  The Company's Audit Committee evaluated and pre-approved thetransactions. 
85 
Since 1991, the Company has had an exclusive licenseagreement with Rochester Medical Corporation ("Rochester") to marketand distribute certain external catheter products developed by Rochester.   The Company purchased $3.1 million $3.5 million, and $3.4 million ofproduct from Rochester in 2005, 2004 and 2003, respectively.  Severalofficers/founders of Rochester, a public company, are siblings of Mr.Christopher J. Conway, the former Chairman of the Board for MentorCorporation.  Mr. Conway derived no financial or other benefit fromtransactions between the Company and Rochester.

In December 2001, the Company purchased the remaining 51% ofthe outstanding shares of Byron Medical, Inc. and currently owns alloutstanding shares.  Byron Medical, Inc. leases a facility from Avtar,LLC, which is owned by Byron Economidy, the former President of Byron Medical,Inc. and an employee of the Company during fiscal 2005.  Rent paid toAvtar, LLC was $122,000, $119,000 and $115,000 in 2005, 2004 and 2003. During 2003, the Company paid $270,000 to retire a note payable to Byron Economidy, then President of Byron Medical, Inc. and an employee of the Company at thattime.

In February 2003, the Company purchased MillsBiopharmaceuticals, Inc. (see Note J Acquisitions for more information) and aspart of the acquisition, purchased the building owned by Dr. Stan Mills, anemployee, and his wife, for $525,000.

On January 19, 2001, the Company purchased the assets of South Bay Medical LLC (South Bay), a company focused on the development of anew computer-based workstation and automated cartridge-based needle loadingsystem for use in brachytherapy procedures.  Additional purchase pricepayments will be made to South Bay over the next several years as workstationsales are made.  The net present value of these amounts is recorded at March 31, 2005, in accrued liabilities ($150,000) and in long-term accrued liabilities ($700,000). The corresponding acquisition agreement also provides for certain other contingentamounts to be paid to South Bay which will be expensed as earned based uponfuture sales levels.  The majority of the shares of South Bay are owned by individuals, who became employees of the Company, and their spouses. These individuals have directly benefited from the past payments of cash andcommon stock to South Bay and will benefit as future payments are made based onworkstation and brachytherapy seed sales.  During fiscal 2005 and 2004, $262,000and $385,000, respectively, was paid to South Bay under the agreement.  Noamounts were paid in fiscal year 2003. 

**Note P - Contingencies**

Warranty and product liability claims are a regular andongoing aspect of the medical device industry.  At any one time, theCompany is subject to claims against it and is involved in litigation. These actions can be brought by an individual, or by a group of patientspurported to be a class action.  The Company carries product liabilityinsurance on all its products, except silicone gel-filled implants, which in the  United States are only available through a controlled clinical study. This insurance is subject to certain self-insured retention and other limits ofthe policy, exclusions and deductibles that the Company believes to beappropriate.  

In addition, the Company also offers warranty coverage onsome of its products.  The Company provides an accrual for the estimatedcost of product warranties and product liability claims at the time revenue isrecognized.  Such accruals are based on estimates, which are based onrelevant factors such as historical experience, the warranty period, estimatedcosts, levels of insurance and insurance retentions, identified product qualityissues, if any, and to a limited extent, information developed by the insurancecompany using actuarial techniques.  The Company assesses the adequacy ofthese accruals periodically and adjusts the amounts as necessary based onactual experience and changes in future expectations.  While the Companyengages in extensive product quality programs and processes, including activelymonitoring and evaluating the quality of its component suppliers, the warrantyobligation is affected by reported rates of product problems as well as thecosts incurred in correcting product problems.  The Company has recordedwarranty and related reserves of $25.7 million, $23.4 million and $20.0 millionat March 31, 2005, 2004 and 2003, respectively, to cover the cost ofanticipated warranty and product liability claims.  
86
The following table presents changes in the Company'saccrued warranties and related costs for the years ended March 31, 2005, 2004 and 2003.

Year Ended March 31,

(in thousands)

**2005**

2004

2003

Beginning warranty reserves

** $**

**23,396 **

 $

19,989 

 $

16,252 

Cost of warranty claims

**(4,429)**

(4,244)

(3,893)

Accrual for product warranties

**6,761 **

7,651 

7,630 

Ending warranty reserves

** $**

**25,728 **

 $

23,396 

 $

19,989 

In addition, in the ordinary course of its business, theCompany experiences various types of claims that sometimes result in litigationor other legal proceedings.  The Company does not anticipate that any ofthese proceedings will have a material adverse effect on the Company.

**Note Q - Severance Charges and Restructuring and Long-LivedAsset Impairment Charges**

SeveranceCharges

On February 16, 2005, Christopher J. Conway and Adel Michael each resigned as a director andexecutive officer of the Company.  In connection with resignation and severanceagreements entered into with them, we incurred $8.5 million in expenses inFebruary 2005.  As one of the co-founders of our Company, and following 36years of service, Mr. Conway received certain severance compensation in theform of both cash payments totaling $2.3 million and non-cash benefits in theamount of $2.1 million related to the accelerated vesting of his unvested andunexpired stock options.  In addition, Mr. Adel Michael, our former ViceChairman, received severance compensation in the form of cash benefits in theamount of $1.8 million and non-cash benefits in the amount of $2.3 millionrelated to the accelerated vesting of his unvested and unexpired employee stockoptions.     

Restructuringand Long-Lived Asset Impairment Charges  

During thefourth quarter of fiscal year 2005, we incurred $8.2 million in expensesrelated certain long-lived assets that were determined to be impaired, andrestructuring of certain of our operations to achieve improved efficiencies. The impairment charges totaled $3.2 million.  Of this amount, $2.9 millionrelated to intangible assets within the surgical urology segment, and $0.3million within the aesthetics and general surgery segment.  The restructuringcharges totaled $5.0 million and resulted in a net reduction of approximately5% of our workforce and the closure of a manufacturing facility in the United Kingdom.  Of this amount, $1.1 million related to the aesthetics and general surgerysegment, $1.9 million related to the surgical urology segment, and $2.0 millionrelated to the clinical and consumer healthcare segment. 

**Note R - Business Segment Information**

The Company's operations are principally managed andreported on a product basis.  There are three reportable segments: aesthetic and general surgery, surgical urology, and clinical and consumerhealthcare.  The accounting policies of the reportable segments are thesame as those described in the summary of significant accounting policiesexcept that certain expenses such as interest and certain corporate expensesare not allocated to the segments.

The aesthetic and generalsurgery products segment consists primarily of breast implants, tissueexpanders and the Company's body contouring (liposuction) equipment anddisposables.  The surgical urology segment includes erectile dysfunctionproducts, brachytherapy seeds for cancer treatment, women's health products anddisposable urinary care products.  The clinical and consumer healthcaresegment includes catheters and other disposable products for the management ofurinary incontinence and retention.
87
Selected financialinformation for the Company's reportable segments for the years ended March 31,is as follows:

Year Ended March 31,

(in thousands)

**2005**

2004

2003

**Net Sales**

Aesthetic and General Surgery

** $**

**251,726 **

 $

218,437 

 $

191,405 

Surgical Urology

**129,292 **

108,370 

106,675 

Clinical and Consumer Healthcare	

**102,379 **

95,361 

84,304 

  Total consolidated revenues

** $**

**483,397 **

 $

422,168 

 $

382,384 

   
    

Year Ended March 31,

(in thousands)

**2005**

2004

2003

**Operating profit**

Aesthetic and General Surgery

** $**

**87,559 **

 $

76,696 

 $

67,631 

Surgical Urology

**4,165 **

(860)

6,851 

Clinical and Consumer Healthcare

**11,243 **

13,294 

12,854 

  Total reportable segments

** $**

**102,967 **

 $

89,130 

 $

87,336 

At March 31,

(in thousands)

**2005**

2004

2003

**Identifiable assets**

Aesthetic and General Surgery

** $**

**140,611 **

 $

135,199 

 $

102,570 

Surgical Urology

**105,596 **

114,937 

105,415 

Clinical and Consumer Healthcare

**74,111 **

76,695 

62,155 

  Total reportable segments

** $**

**320,318 **

 $

326,831 

 $

270,140 
    
Year Ended March 31,

(in thousands)

**2005**

2004

2003

**Depreciation and amortization**

Aesthetic and General Surgery

** $**

**6,344 **

 $

4,469 

 $

3,852 

Surgical Urology

**6,545 **

5,045 

4,865 

Clinical and Consumer Healthcare

**3,055 **

2,834 

3,261 

  Total reportable segments

** $**

**15,944 **

 $

12,348 

 $

11,978 

Corporate and other

**4,105 **

3,049 

2,755 

** $**

**20,049 **

 $

15,397 

 $

14,733 
   
Year Ended March 31,

(in thousands)

**2005**

2004

2003

**Capital expenditures**

Aesthetic and General Surgery

** $**

**3,478 **

 $

4,460 

 $

4,995 

Surgical Urology

**1,488 **

8,911 

7,420 

Clinical and Consumer Healthcare

**1,278 **

3,197 

2,576 

  Total reportable segments

** $**

**6,244 **

 $

16,568 

 $

14,991 

Corporate and other

**3,924 **

7,360 

1,752 

** $**

**10,168 **

 $

23,928 

 $

16,743 
 88
The following tables reconcile segment information to theamounts shown on the consolidated financial statements.

Year Ended March 31,

(in thousands)

**2005**

2004

2003

**Operating profit**

Reportable segments

** $**

**102,967 **

 $

89,130 

 $

87,336 

Corporate and other operating loss

**(19,328)**

(10,061)

(10,359)

Interest expense

**(5,388)**

(1,844)

(1,022)

Interest income

**2,008 **

1,663 

2,456 

Other income

**968 **

1,252 

628 

Income before taxes

** $**

**81,227 **

 $

80,140 

 $

79,039 
   
At March 31,

(in thousands)

**2005**

2004

2003

**Identifiable assets**

Reportable segments

** $**

**320,855 **

 $

326,831 

 $

270,140 

Corporate and other

**156,746 **

171,948 

127,948 

Consolidated assets

** $**

**477,601 **

 $

498,779 

 $

398,088 

Selected financial information for the Company's  operations by geographic area is as follows:

Year Ended March 31,

(in thousands)

**2005**

2004

2003

**Geographic area revenue**

United States

** $**

**315,418 **

 $

251,788 

 $

244,220 

France

**54,217 **

49,653 

39,436 

All other countries

**113,762 **

120,727 

98,728 

Consolidated total

** $**

**483,397 **

 $

422,168 

 $

382,384 

At March 31,

(in thousands)

**2005**

2004

2003

**Geographic area long-lived assets**

United States

** $**

**68,765 **

 $

90,076 

 $

72,649 

France

**24,535 **

26,733 

24,532 

UK

**17,663 **

18,104 

8,554 

Netherlands

**16,460 **

16,259 

14,052 

All other countries

**1,099 **

1,082 

974 

Consolidated total

** $**

**128,522 **

 $

152,254 

 $

120,761 
89
**Note S - Quarterly Financial Data (Unaudited)**

The following is a summary of unaudited quarterly results ofoperations. 

(in thousands, except per share data)

**Year Ended March 31, 2005**

**First**

**Second**

**Third**

**Fourth**

**Net sales**

** $**

**122,432 **

** $**

**108,779 **

** $**

**120,601 **

** $**

**131,585 **

**Gross profit**

**78,457 **

**68,141 **

**77,745 **

**85,363 **

**Net income**

**17,654 **

**12,534 **

**16,329 **

**8,364 **

**Earnings per share**

** **

** **

** **

** **

**   Basic earnings per share**

** $**

**0.42 **

** $**

**0.29 **

** $**

**0.39 **

** $**

**0.21 **

**   Diluted earnings per share ***

** $**

**0.37 **

** $**

**0.26 **

** $**

**0.34 **

** $**

**0.19 **

** **

** **

** **

** **

** **

Year Ended March 31, 2004

First

Second

Third

Fourth

Net sales

 $

105,106 

 $

93,263 

 $

106,502 

 $

117,297 

Gross profit

65,733 

57,702 

66,041 

71,909 

Net income

16,033 

11,238 

12,540 

14,968 

Earnings per share

   Basic earnings per share

 $

0.35 

 $

0.24 

 $

0.27 

 $

0.34 

   Diluted earnings per share *

 $

0.33 

 $

0.23 

 $

0.26 

 $

0.31 
   
* Per share amounts and diluted shares outstanding have  been restated to reflect the additional shares that would be issued upon  conversion of our 23⁄4% convertible notes, in accordance with the adoption of Emerging  Issue Task Force (EITF) Issue No. 04-8 in December 2004.

**Note T - Subsequent Event (Unaudited) - Credit Agreement**

Subsequent to year end, on May 26, 2005, the Company entered into a Credit Agreement (the "Credit Agreement") thatprovides a $200 million senior revolving credit facility, subject to a $20million sublimit for the issuance of standby and commercial letters of credit,a $10 million sublimit for swing line loans and $50 million alternativecurrency sublimit.  The Credit Agreement expires on September 30, 2008.  At the election of the Company, the amount available for borrowings under theCredit Agreement may be increased by an additional $50 million.  Funds underthe Credit Agreement are available to the Company for to finance permittedacquisitions, stock repurchases up to certain dollar limitations and othergeneral corporate purposes.  As of June 14th 2005 there were no borrowings outstanding under the Credit Agreement. ** **

Interest on borrowings(other than swing line loans) under the Credit Agreement is a variable ratethat is calculated, at the Company's option, at either prime rate, or LIBORplus an additional percentage that varies depending on the Company's seniorleverage ratio (as defined in the Credit Agreement) at the time of theborrowing.  Swing line loans bear interest at the Prime Rate plus additionalbasis points depending on the Company's senior leverage ratio at the time ofthe loan.  In addition, the Company paid certain fees to the lenders toinitiate the Credit Agreement and will pay an unused commitment fee based on theCompany's senior leverage ratio and unborrowed lender commitments.

Borrowings under the CreditAgreement are guaranteed by two of the Company's domestic subsidiaries and arealso secured by a pledge of 100% of the outstanding capital stock of two otherdomestic subsidiaries and by 65% of the outstanding capital stock of our Frenchsubsidiary.  In addition, if the ratio of total funded debt to adjusted EBITDAexceeds 2.50 to 1.00, then the Company is obligated to grant to the lenders afirst priority perfected security interest the essentially all domestic assets.
90
The Credit Agreementimposes certain financial and operational restrictions on the Company and itssubsidiaries, including financial covenants that require the Company tomaintain a maximum consolidated funded debt leverage ratio of not greater than4.00 to 1.00, a senior funded debt ratio of not greater than 2.50 to 1.00,minimum quarterly EBITDA and a minimum fixed charge ratio of greater than 1.25to 1.00.  The covenants also restrict the Company's ability, among otherthings, to make certain investments, incur certain types of indebtedness or liens,make acquisitions in excess of $20 million except in compliance with certaincriteria, and repurchase shares of common stock, pay dividends or dispose ofassets above specified thresholds.  The Credit Agreement also containscustomary events of default, including payment defaults, material inaccuraciesin its representations and warranties, covenant defaults, bankruptcy andinvoluntary proceedings, monetary judgment defaults in excess of specifiedamounts, cross-defaults to certain other agreements, change of control, andERISA defaults.  If an event of default occurs and is continuing, thecommitments under the Credit Agreement may be terminated and the principalamount and all accrued but unpaid interest and other amounts owed thereundermay be declared immediately due and payable. 

**SCHEDULE II**

**VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**(in thousands)

Additions

  Description

  Balance at  Beginning  of Period

Charged   to Costs and  Expenses

  Charged   to Other  Accounts

  Deductions

  Balance at  End of  Period

**Year Ended March 31, 2005**

** **

** **

** **

** **

** **

**Deducted from asset accounts:**

** **

** **

** **

** **

** **

**  Allowance for doubtful accounts**

** $**

**6,801 **

** $**

**1,192 **

** $**

**- **

** $**

**912 **

** $**

**7,081 **

** **

** **

** **

** **

** **

**Liability reserves:**

** **

** **

** **

** **

** **

**  Warranty and related reserves**

** $**

**23,396 **

** $**

**6,761 **

** $**

**- **

** $**

**4,429 **

** $**

**25,728 **

**  Accrued sales returns and allowances**

**11,797 **

**1,815 **

**- **

**- **

**13,612 **
   
** $**

**35,193 **

** $**

**8,576 **

** $**

**- **

** $**

**4,429 **

** $**

**39,340 **

Year Ended March 31, 2004

Deducted from asset accounts:

 Allowance for doubtful accounts

 $

5,406 

 $

2,708 

 $

- 

 $

1,313 

 $

6,801 
   
Liability reserves:

 Warranty and related reserves

 $

19,989 

 $

7,651 

 $

- 

 $

4,244 

 $

23,396 

 Accrued sales returns and allowances

10,455 

1,342 

- 

- 

11,797 
   
 $

30,444 

 $

8,993 

 $

- 

 $

4,244 

 $

35,193 

Year Ended March 31, 2003

Deducted from asset accounts:

 Allowance for doubtful accounts

 $

3,870 

 $

3,605 

 $

- 

 $

2,069 

 $

5,406 
   
Liability reserves:

 Warranty and related reserves

 $

16,252 

 $

7,630 

 $

- 

 $

3,893 

 $

19,989 

 Accrued sales returns and allowances

7,806 

2,649 

- 

- 

10,455 

 $

24,058 

 $

10,279 

 $

- 

 $

3,893 

 $

30,444 

 
91
**Signatures**

Pursuant to the requirements ofSection 13 or 15(d) of the Securities Exchange Act of 1934, registrant has dulycaused this report to be signed on its behalf by the undersigned, thereuntoduly authorized.

MENTOR CORPORATION
      
DATE: July	29, 2005

	/s/JOSHUA H. LEVINE

Joshua H. Levine

President and Chief Executive Officer
      
DATE: July	29, 2005

	/s/LOREN L. MCFARLAND

Loren	L. McFarland

Vice President, Chief	Financial Officer
   and Treasurer
 

 
92
**EXHIBIT INDEX**

Regulation S-K Exhibit Table Item Number

  Description of Exhibit

3.1

Composite Restated Articles of Incorporation of the  Company dated December 12, 2002 Incorporated by reference to Exhibit 3.1 of  the Registrant's Annual Report on Form 10-K for the year ended March 31, 2003. 

3.2

Amended and Restated Bylaws of Mentor Corporation dated July 15, 2003 -- Incorporated by reference to Exhibit 3.2 of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2003. 

4.1

Indenture 23⁄4% Convertible Subordinated Notes Due 2024,  dated December 22, 2003 --Incorporated by reference to Exhibit 4.1 of the  Registrant's Quarterly Report on Form 10-Q for the quarter ended December 31, 2003.	 

10.1*

Mentor Corporation 1991 Stock Option Plan -- Incorporated  by reference to Registration Statement on Form S-8, Registration No. 333-48815, filed June 24, 1992. 

10.2*

Mentor Corporation 2000 Stock Option Plan -- Incorporated  by reference to Registration Statement on Form S-8, Registration No. 333-73306, filed November 14, 2001. 

10.3*

Mentor Corporation 1991 Stock Option Plan -- Incorporated  by reference to Registration Statement on Form S-8, Registration No. 333-100841, filed October 30, 2002. 

10.4

Lease Agreement, dated November 1989, between Mentor  Corporation and Skyway Business Center Joint Venture -- Incorporated by  reference to Exhibit 10(b) of the Registrant's  Annual Report on Form  10-K for the year ended March 31, 2002. 

10.5

First Amendment to Lease Agreement, dated December 1, 1993, between Mentor Corporation and Skyway Business Center Joint Venture --  Incorporated by reference to Exhibit 10(c) of the Registrant's  Annual  Report on Form 10-K for the year ended March 31, 2002. 

10.6

Lease Agreement, dated July 23, 1990, between Mentor Corporation and SB Corporate Center, Ltd., covering 201 Mentor Drive, Santa  Barbara, CA 93111 -- Incorporated by reference to Exhibit 10(f) of the  Registrant's Annual Report on Form 10-K for the year ended March 31, 2003. 

10.7

Lease Agreement, dated August 19, 1998, between Mentor Corporation and SB Corporate Center, LLC, covering 301 Mentor Drive --  Incorporated by reference to Exhibit 10(n) of the Registrant's Annual Report  on Form 10-K for the year ended March 31, 1999. 

10.8*

Transition Agreement, dated August 1, 1999, between Mentor Corporation and Christopher Conway -- Incorporated by reference to Exhibit 10(s)  of the Registrant's Annual Report on Form 10-K for the year ended March 31, 2000. 

10.9*

Employment Agreement, dated October 16, 2000, between Mentor Corporation and Eugene G. Glover -- Incorporated by reference to Exhibit 10(a)  of the Registrant's Quarterly Report on Form 10-Q for the quarter ended December 31, 2000. 

10.10

Purchase Agreement, dated January 19, 2001 between Mentor  Corporation and South Bay Medical LLC-Incorporated by reference to Exhibit  10(w) of the Registrant's Annual Report on Form 10-K for the year ended March  31, 2001.
   	
93

**EXHIBIT INDEX (continued)**

Regulation S-K Exhibit Table Item Number

  Description of Exhibit

10.11

Amended and Restated Credit Agreement, dated October 25, 2000, between Mentor Corporation and Sanwa Bank California -- Incorporated by  reference to Exhibit 10(x) of the Registrant's Annual Report on Form 10-K for  the year ended March 31, 2001. 

10.12

First Amendment to Amended and Restated Credit Agreement,  dated February 2, 2001, between Mentor Corporation and Sanwa Bank California  -- Incorporated by reference to Exhibit 10(y) of the Registrant's Annual  Report on Form 10-K for the year ended March 31, 2001. 

10.13

Second Amendment to Amended and Restated Credit Agreement,  dated February 14, 2001, between Mentor Corporation and Sanwa Bank California  -- Incorporated by reference to Exhibit 10(z) of the Registrant's Annual  Report on Form 10-K for the year ended March 31, 2001. 

10.14

Third Amendment to Amended and Restated Credit Agreement,  dated December 14, 2001, between Mentor Corporation and Bank of the West --  Incorporated by reference to Exhibit 10(s) of the Registrant's Annual Report  on Form 10-K for the year ended March 31, 2003. 

10.15

Fourth Amendment to Amended and Restated Credit Agreement,  dated March 25, 2003, between Mentor Corporation and Bank of the West --  Incorporated by reference to Exhibit 10(t) of the Registrant's Annual Report  on Form 10-K for the year ended March 31, 2003.  

10.16*

Incentive Bonus Plan -- Incorporated by reference to  Exhibit 10(2) of the Registrant's Quarterly Report on Form 10-Q for the  quarter ended June 30, 2003. 

10.17

Option and Asset Purchase Agreement between Alchemy  Engineering, LLC and Mentor Corporation -- Incorporated by reference to  Exhibit 10(a) of the Registrant's Quarterly Report on Form 10-Q for the  quarter ended December 31, 2003. 

10.18

Convertible Note Hedge Confirmation, dated December 17, 2003 -- Incorporated by reference to Exhibit 10(b) of the Registrant's  Quarterly Report on Form 10-Q for the quarter ended December 31, 2003. 

10.19

Registration Rights Agreement - 23⁄4% Convertible  Subordinated Notes Due 2024, dated December 22, 2003 - Incorporated by reference to Exhibit 10(c) of the Registrant's Quarterly Report on Form 10-Q for the  quarter ended December 31, 2003. 

10.20

Warrants Confirmation, dated December 17, 2003 -- Incorporated by reference to Exhibit 10(d) of the Registrant's Quarterly Report on Form  10-Q for the quarter ended December 31, 2003. 

10.21

Purchase Agreement - 23⁄4% Convertible Subordinated Notes  Due 2024, dated December 17, 2003 -- Incorporated by reference to Exhibit  10(e) of the Registrant's Quarterly Report on Form 10-Q for the quarter ended  December 31, 2003. 

10.22

Collared Accelerated Share Repurchase Transaction, dated  March 8, 2004--Incorporated by reference to Exhibit 10(29) of the  Registrant's Annual Report on Form 10-K for the year ended March 31, 2004.

 
94
**EXHIBIT INDEX (continued)**
 
Regulation S-K Exhibit Table Item Number

  Description of Exhibit

10.23*

Amendment to Employment Agreement between Mentor  Corporation and Eugene Glover, effective April 9, 2004 -- Incorporated by reference to Exhibit 10(32) of the Registrant's Annual Report on Form 10-K  for the year ended March 31, 2004.  

10.24

Exclusive Supply Agreement between Alchemy Engineering,  LLC d/b/a SiTech, LLC and Mentor Corporation-- Incorporated by reference to  Exhibit 10(33) of the Registrant's Annual Report on Form 10-K for the year  ended March 31, 2004. 

10.25*
Employment  Agreement dated July 15, 2004, between Mentor Corporation and Peter Shepard--  Incorporated by reference to Exhibit 10(1) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.26*
Employment  Agreement dated July 27, 2004, between Mentor Corporation and Bobby Purkait--  Incorporated by reference to Exhibit 10(2) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.27*
Employment  Agreement dated August 6, 2004, between Mentor Corporation and Adel Michael--  Incorporated by reference to Exhibit 10(3) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.28*
Employment  Agreement dated August 6, 2004, between Mentor Corporation and Joshua Levine--  Incorporated by reference to Exhibit 10(4) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.29*
Employment  Agreement dated August 6, 2004, between Mentor Corporation and Loren McFarland--  Incorporated by reference to Exhibit 10(5) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.30*
Employment  Agreement dated August 6, 2004, between Mentor Corporation and Cathy Ullery--  Incorporated by reference to Exhibit 10(6) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.31*
Employment  Agreement dated August 6, 2004, between Mentor Corporation and Kathleen Beauchamp-- Incorporated by reference to Exhibit 10(7) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.32*
Employment  Agreement dated August 6, 2004, between Mentor Corporation and Clarke Scherff--  Incorporated by reference to Exhibit 10(8) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended June 30, 2004. 
10.33
Amended  and Restated Supply Agreement, dated July 6, 2004 by and among NuSil Corporation, SiTech Inc., and Mentor Corporation-- Incorporated by reference to Exhibit  10(9) of the Registrant's Quarterly Report on Form 10-Q for the quarter ended  June 30, 2004.  
10.34*
Employment  Agreement dated August 5, 2004, between Mentor Corporation and David  Adornetto-- Incorporated by reference to Exhibit 10(1) of the Registrant's  Quarterly Report on Form 10-Q for the quarter ended September 30, 2004. 
10.35*
Employment  Agreement dated August 5, 2004, between Mentor Corporation and Chris Fawzy--  Incorporated by reference to Exhibit 10(2) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended September 30, 2004.  
 

95

 

**EXHIBIT INDEX (continued)**

 

Regulation S-K Exhibit Table Item Number
  Description of Exhibit
10.36*
Mentor  Corporation Option Agreement-- Incorporated by reference to Exhibit 10(3) of  the Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 2004. 
10.37*
Written  Description of Directors Fees Pursuant to Item 601(b)(10)(iii)(A) of  Regulation S-K-- Incorporated by reference to Exhibit 10(4) of the  Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 2004. 
10.38*
Incentive  Bonus Plans-- Incorporated by reference to Exhibit 10(5) of the Registrant's  Quarterly Report on Form 10-Q for the quarter ended September 30, 2004. 
10.39*
Written  Description of Car Allowance Plan-- Incorporated by reference to Exhibit  10(6) of the Registrant's Quarterly Report on Form 10-Q for the quarter ended  September 30, 2004. 
10.40

Summary of Material Contract to Repurchase Shares--  Incorporated by reference to Exhibit 10(2) of the Registrant's Quarterly  Report on Form 10-Q for the quarter ended December 31, 2004. 

10.41*

Written Description of Directors Fees Pursuant To Item  601(b)(10)(iii)(A) of Regulation S-K. 

10.42
Lease  Agreement, dated March 17, 2004 between University Research Park, Incorporated, and Mentor Corporation covering 535 Science Drive, Suites A, B, C and D, Madison, Wisconsin. 
10.43*
Severance  Agreement and Release dated February 16, 2005, between Mentor Corporation and Christopher J. Conway. 
10.44*
Severance  Agreement and Release dated February 17, 2005, between Mentor Corporation and  Adel Michael. 
10.45*

Release of Claims Agreement dated March 25, 2005, between Mentor Corporation and Bobby Purkait. 

10.46*

Summary Description of Executive Officer Employment  Agreement Changes approved by the Board of Directors dated April 27, 2005. 

10.47

Credit Agreement dated May 25, 2005, between Mentor Corporation, Bank of the West, Union Bank of California, and Wells Fargo, N.A.--Incorporated  by reference to Exhibit 99(1) of the Registrant's Current Report on Form 8-K  filed June 1, 2005. 

21

Subsidiaries of the Company 

23

Consent of Ernst & Young LLP, Independent Registered  Public Accounting Firm 

31.1

Rule 13a-15(e) and 15d-15(e) Certification - Principal  Executive Officer - Joshua H. Levine 

31.2

Rule 13a-15(e) and 15d-15(e) Certification - Principal  Financial Officer - Loren L. McFarland 

32.1

Certification Pursuant to 18 U.S.C. Section 1350, As  Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Joshua H.  Levine 

32.2

Certification Pursuant to 18 U.S.C. Section 1350, As  Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Loren L.  McFarland
***** Management contract or compensatory plan or arrangement
96
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