EX-99

Rochester Medical Corporation (NASDAQ:ROCM) today announced operating results for its third quarter ending June 30, 2006.

The Company reported record sales of $5,358,076 for the quarter compared to $3,815,463 for the third quarter of last year. It also reported record net income of $985,489 or $.17 per diluted share compared to a net income of $60,066 or $.01 per diluted share for the third quarter of last year. The approximate 40% increase in revenues resulted from increased sales of Rochester Medical^® branded products and increased sales of Private Label products. Rochester Medical branded product sales included approximately three weeks worth of sales of the Company’s new UK brands acquired through the recently announced transaction with Coloplast A/S which closed on June 2, 2006.

The rise in net income for the third quarter is a result of significantly higher gross profit and recognition of a portion of the Company’s deferred tax assets, partially offset by expenses which were primarily non-recurring expenses related to the recently announced acquisition of business assets from Coloplast A/S and Mentor Corporation.

Commenting on the quarter, Rochester Medical CEO and President Anthony J. Conway said, “This has been an excellent quarter for Rochester Medical. We have successfully acquired significant new business assets which have now begun to generate additional revenues and earnings for the Company. I am very pleased to report that the acquisitions are completed, and integration of the new business activities throughout the Company is proceeding very smoothly.

“Because of the significant acquisitions, the factors influencing this quarter’s results are somewhat more complex than usual, and in the conference call referenced below we plan to discuss some of the more significant details.”

Conway concluded, “I am confident about the Company’s success going forward. We expect continued growth and new opportunities in the coming year.”

Rochester Medical has scheduled a conference call today at 4:00 p.m., C.T. regarding this announcement. The call is being webcast by Thomson/CCBN and can be accessed at Rochester Medical’s website at www.rocm.com. To listen to the conference call via telephone, call:

The immediately preceding statement contains forward-looking statements that involve risks and uncertainties, including the uncertainty of estimated revenues and profits, as well as the uncertainty of market acceptance of new product introductions, the uncertainty of gaining new strategic relationships, the uncertainty of timing of private label sales revenues (particularly international customers), FDA and other regulatory review and response times, the uncertainty of successfully integrating and growing the Company’s new UK operations, and other risk factors listed from time to time in the Company’s SEC reports and filings, including, without limitation, the section entitled “Risk Factors” in the Company’s Annual Report on Form 10-K for the year ended September 30, 2005.

Rochester Medical Corporation develops, manufactures, and markets disposable medical catheters and devices for urological and continence care applications. The Company markets under its own Rochester Medical^® brand and under existing private label arrangements.

For further information, please contact Anthony J. Conway, President and Chief Executive Officer of Rochester Medical Corporation at (507) 533-9600. More information about Rochester Medical is available on its website at http://www.rocm.com.


Rochester Medical Corporation
Press Release - F06 Third Quarter
page 3 of 4
	Condensed Balance Sheets
		(unaudited)
		June 30,		September 30,
		2006		2005
Assets
Current Assets
Cash and equivalents		$	2,129,523	$	1,129,876
Marketable securities			—		5,286,553
Accounts receivable			4,080,435		3,204,824
Inventories			4,208,982		3,936,243
Prepaid expenses and other assets			335,417		351,027
Deferred income tax asset			40,308		21,000

Total current assets			10,794,665		13,929,523
Property and equipment, net			8,962,371		7,561,303
Deferred income tax asset			1,190,689		433,000
Intangible assets			13,264,142		285,194

		$	34,211,867	$	22,209,020

Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable		$	926,995	$	283,332
Accrued expenses			1,099,492		744,256
Current maturities of debt			1,665,362		34,000
Current maturities of capital leases			41,497		39,785
Deferred revenue			157,143		157,143
Income tax payable			18,055		—

Total current liabilities			3,908,544		1,258,516
Long-term debt
Long term debt, less current maturities			7,806,738		34,000
Capital leases, less current maturities			32,689		64,030
Deferred revenue			446,429		564,286

Total long term debt			8,285,856		662,316
Stockholders' equity			22,017,467		20,288,188

		$	34,211,867	$	22,209,020


Rochester Medical Corporation
Press Release - F06 Third Quarter
page 4 of 4
	Summary Statements Of Operations
		Three months ended						Nine months ended
		June 30,						June 30,
		2006			2005			2006			2005
Sales		$	5,358,076		$	3,815,463		$	14,839,355		$	11,627,908
Cost of sales			3,361,907			2,512,473			9,682,200			7,412,813

Gross profit			1,996,169			1,302,990			5,157,155			4,215,095
Gross profit %			37	%		34	%		35	%		36	%
Costs and expense:
Marketing and selling			786,583			616,209			1,961,950			1,753,199
Research and development			209,060			186,055			569,657			564,094
General and administrative			788,584			469,254			2,355,384			1,659,179

Total operating expenses			1,784,227			1,271,518			4,886,991			3,976,472

Income from operations			211,942			31,472			270,164			238,623
Other income (expense)
(Loss) on Sale of Investments			—			—			(103,532	)		—
Interest income/(expense) - Net			14,556			28,594			126,928			84,649

Net income before income taxes			226,498			60,066			293,560			323,272
Income tax benefit/(expense) — Net			758,991			-			758,991			-

Net income		$	985,489		$	60,066		$	1,052,551		$	323,272

Earnings per common share — Basic		$	0.18		$	0.01		$	0.19		$	0.06

Earnings per common share — Diluted		$	0.17		$	0.01		$	0.18		$	0.06

Shares in per share
computation Basic			5,536,494			5,470,060			5,532,112			5,458,673

Shares in per share
computation Diluted			5,918,855			5,770,867			5,826,292			5,737,994


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