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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001104659-07-046230.txt : 20070607
<SEC-HEADER>0001104659-07-046230.hdr.sgml : 20070607
<ACCEPTANCE-DATETIME>20070607171422
ACCESSION NUMBER:		0001104659-07-046230
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070607
FILED AS OF DATE:		20070607
DATE AS OF CHANGE:		20070607

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Covidien Ltd.
		CENTRAL INDEX KEY:			0001385187
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				980518045
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		90 PITTS BAY ROAD, 2ND FL
		CITY:			PEMBROKE
		STATE:			D0
		ZIP:			HM08
		BUSINESS PHONE:		(441) 298-9732

	MAIL ADDRESS:	
		STREET 1:		90 PITTS BAY ROAD, 2ND FL
		CITY:			PEMBROKE
		STATE:			D0
		ZIP:			HM08

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Tyco Healthcare Ltd.
		DATE OF NAME CHANGE:	20070104

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TYCO INTERNATIONAL LTD /BER/
		CENTRAL INDEX KEY:			0000833444
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC CONNECTORS [3678]
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33259
		FILM NUMBER:		07907526

	BUSINESS ADDRESS:	
		STREET 1:		90 PITTS BAY ROAD
		STREET 2:		THE ZURICH CENTRE SECOND FLOOR
		CITY:			PEMROKE HM 08 BERMU
		STATE:			D0
		BUSINESS PHONE:		4412928674

	MAIL ADDRESS:	
		STREET 1:		C/O TYCO INTERNATIONAL (US) INC
		STREET 2:		ONE TYCO PARK
		CITY:			EXETER
		STATE:			NH
		ZIP:			03833

	FORMER NAME:	
		FORMER CONFORMED NAME:	ADT LIMITED
		DATE OF NAME CHANGE:	19930601
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>a3.xml
<DESCRIPTION>3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-06-07</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001385187</issuerCik>
        <issuerName>Covidien Ltd.</issuerName>
        <issuerTradingSymbol>COV</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000833444</rptOwnerCik>
            <rptOwnerName>TYCO INTERNATIONAL LTD /BER/</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>SECOND FLOOR, 90 PITTS BAY RD.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PEMBROKE, HM 08 BERMUDA</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>496024602</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">As of the date of this report, Covidien Ltd. is a wholly-owned subsidiary of Tyco International Ltd. (NYSE: TYC).  Tyco International Ltd. has announced its intention to distribute to its shareholders all of the outstanding common shares of Covidien Ltd. that it holds.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Tyco International Ltd., John S. Jenkins, Vice President and Corporate Secretary</signatureName>
        <signatureDate>2007-06-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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