MENTOR CORP /MN/
10-Q/A, 1995-03-22
ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES
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		    SECURITIES AND EXCHANGE COMMISSION
			     Washington D.C.

			FORM 10-Q/A (Amendment #1)


	   Amendment to Quarterly Report Pursuant to Section 12b-15
		  Of the Securities Exchange Act of 1934


For Quarter Ended December 31, 1994             Commission File Number  0-7955

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


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


 5425 Hollister Avenue, Santa Barbara, California                   93111     
   (Address of Principal Executive Offices)                       (Zip Code)


	 Registrant's Telephone Number:          (805) 681-6000  



<PAGE>
			      Mentor Corporation



The purpose of this amendment is to add the Article 5 Financial Data Schedule
(Exhibit 27) to the 10-Q filing of December 31, 1994.  The financial data
schedule was omitted from the original filing.





<PAGE>

			      Mentor Corporation

INDEX



List of Exhibits

	 11.  Statement Regarding Computation of Per Share Earnings                    
	 27.  Article 5 Financial Data Schedule

<PAGE>


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


MENTOR CORPORATION
(Registrant)



DATE:           March 21, 1995               BY:      /s/ANTHONY R. GETTE   
		Anthony R. Gette
		  President and
		  Chief Operating Officer



DATE:           March 21, 1995               BY:      /s/GARY E. MISTLIN    
		Gary E. Mistlin
		  Chief Financial Officer



<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAR-31-1995
<PERIOD-END>                               DEC-31-1994
<CASH>                                           9,947
<SECURITIES>                                         0
<RECEIVABLES>                                   29,025
<ALLOWANCES>                                         0
<INVENTORY>                                     31,458
<CURRENT-ASSETS>                                77,449
<PP&E>                                          41,716
<DEPRECIATION>                                 (16,753)
<TOTAL-ASSETS>                                 127,161
<CURRENT-LIABILITIES>                           29,636
<BONDS>                                         24,182
<COMMON>                                         1,086
                                0
                                          0
<OTHER-SE>                                      66,119
<TOTAL-LIABILITY-AND-EQUITY>                   127,161
<SALES>                                         38,127
<TOTAL-REVENUES>                                38,127
<CGS>                                           13,407
<TOTAL-COSTS>                                   30,732
<OTHER-EXPENSES>                                   198
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 733
<INCOME-PRETAX>                                  6,464
<INCOME-TAX>                                     2,266
<INCOME-CONTINUING>                              4,198
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     4,198
<EPS-PRIMARY>                                     0.38
<EPS-DILUTED>                                     0.35
        

</TABLE>


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