10-Q/A

		    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  




			      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.







			      Mentor Corporation

INDEX



List of Exhibits

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




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

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<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
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          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