UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): August 1, 2007

POLYMEDICA CORPORATION

(Exact Name of Registrant as Specified in Charter)

Massachusetts	0-19842	04-3033368
(State or Other Jurisdiction of	(Commission	(IRS Employer
Incorporation	File Number)	Identification No.)

701 Edgewater Road, Suite 360	01880
Wakefield, Massachusetts
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code: (781) 486-8111

Not Applicable
(Former Name or Former Address, if Changed Since Last Report)

     Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

EX-99.1 Transcript of August 1, 2007 First Quarter Earnings Conference Call

Item 7.01. Regulation FD Disclosure

The following information, including the exhibit described below, shall not be deemed “filed” hereunder for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as is expressly set forth by specific reference in such a filing.

On August 1, 2007, PolyMedica Corporation held an investor conference call regarding the first-quarter 2008 financial results. A copy of the conference call transcript is attached and furnished as Exhibit 99.1 to this report on Form 8-K and is incorporated herein by reference. This filing is not a representation that the furnishing of the transcript is required by Regulation FD or that the transcript includes material investor information that is not otherwise publicly available. In addition, PolyMedica does not assume any obligation to update such information in the future.

Item 9.01. Financial Statements and Exhibits.

Exhibit Number	Description
99.1	Transcript of August 1, 2007 First Quarter Earnings Conference Call

SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	POLYMEDICA CORPORATION
Date: August 7, 2007	By: /s/ Devin J. Anderson
	Devin J. Anderson
	General Counsel and Secretary

EXHIBIT INDEX

Exhibit Number	Description
99.1	Transcript of August 1, 2007 Full Year and First Quarter Earnings Conference Call