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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  <DIV align="center">
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  <!-- Begin Table Head -->
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      <TD width="100%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="100%">&nbsp;</TD>
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  <TR style="font-size: 24pt" valign="bottom">
      <TD nowrap align="center"><B>WATERS CORPORATION</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><I>(Exact Name of Registrant as Specified in its Charter)</I></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  <DIV align="center">
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  <!-- Begin Table Head -->
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      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center"><B>DELAWARE</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>13-3668640</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><I>(State or Other Jurisdiction of <BR>
  Incorporation or Organization)</I>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><I>(I.R.S. Employer<BR>
  Identification No.)</I></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>34 Maple Street, Milford, MA 01757</B><BR>
  <I>(Address of Principal Executive Offices) (Zip Code)</I>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
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      <TD width="100%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="100%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 14pt" valign="bottom">
      <TD nowrap align="center"><B>WATERS CORPORATION</B></TD>
  </TR>
  <TR style="font-size: 14pt" valign="bottom">
      <TD nowrap align="center"><B>2003 EQUITY INCENTIVE PLAN</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><I>(Full Title of the Plan)</I></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Mark T. Beaudouin, Esq.</B><BR>
  <FONT style="font-variant: SMALL-CAPS">Waters Corporation</FONT><BR>
  34 Maple Street<BR>
  Milford, Massachusetts 01757<BR>
  <I>(Name and Address of Agent for Service)</I>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">(508)&nbsp;478-2000<BR>
  <I>Telephone Number, Including Area Code, of Agent for Service</I>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><I>Copies to:</I>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Michael P. O&#146;Brien, Esq.</B><BR>
  <FONT style="font-variant: SMALL-CAPS">Bingham McCutchen LLP</FONT><BR>
  150 Federal Street<BR>
  Boston, MA 02110-1726<BR>
  (617)&nbsp;951-8000
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
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      <TD width="1%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD>
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      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Amount</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Amount Of</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title Of</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>To Be</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Offering Price</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Aggregate</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Registration</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Securities To Be Registered</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Registered (1)</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Per Share (1)</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Offering Price (1)</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Fee</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
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      <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
                      <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock,
  $0.01 par value</DIV></TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 1px solid #000000">3,800,000</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="center" style="border-top: 1px solid #000000">$45.34</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="center" style="border-top: 1px solid #000000">$172,292,000</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="center" style="border-top: 1px solid #000000">$18,435.24</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The proposed maximum offering price has been estimated pursuant to Rule 457(h)
  solely for the purpose of calculating the registration fee. It is not known how many
  of these shares will be purchased or at what price. The estimate of the proposed
  maximum aggregate offering price has been calculated based on the offering of all
  3,800,000 shares registered hereunder pursuant to the 2003 Equity Incentive Plan, at a
  price of $ 45.34 per share, which is the average of the high and low prices of the
  Registrant&#146;s Common Stock as listed on the New York Stock Exchange on October&nbsp;9, 2006.
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  
  
  
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
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  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART II &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;8. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#003">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b62708wcexv5w1.htm">Ex-5.1 Opinion of Bingham McCutchen LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b62708wcexv23w2.htm">Ex-23.2 Consent of PricewaterhouseCoopers LLP</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  <!-- link1 "PART II &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION REQUIRED IN THE REGISTRATION STATEMENT " -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;3. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference." -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. </B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Incorporation of Documents by Reference.</I></B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On November&nbsp;20, 2003, the Waters Corporation (&#147;the Company&#148;) filed a Registration Statement on
  Form S-8 (File No.&nbsp;333-110613) (referred to in this document as the &#147;First Registration Statement&#148;)
  to register under the Securities Act of 1933, as amended, 5,697,290 shares of common stock, par
  value $0.01 per share, issuable by the Company under the Waters Corporation 2003 Equity Incentive
  Plan (the &#147;Plan&#148;), as amended.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement on Form S-8 has been prepared and filed pursuant to and in
  accordance with the requirements of General Instruction E to Form S-8 for the purpose of effecting
  the registration under the Securities Act of the additional 3,800,000 shares of the Company&#146;s
  common stock subject to issuance upon exercise of stock options or that the Company may issue as
  restricted stock or pursuant to awards of restricted stock units that may be granted under the Plan
  at any time or from time to time after the date hereof under the Plan. Pursuant to General
  Instruction E to Form S-8, the Registrant hereby incorporates by reference herein the contents of
  the First Registration Statement.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company incorporates by reference the documents listed below and any future filings it
  will make with the SEC under Section&nbsp;13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of
  1934 (the &#147;Exchange Act&#148;):
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Annual Report on Form 10-K for the year ended December&nbsp;31, 2005, filed with the Securities and Exchange Commission (&#147;SEC&#148;)
  on March&nbsp;6, 2006;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Quarterly Reports on Form 10-Q for the quarters ended April&nbsp;1, 2006 and July&nbsp;1, 2006, filed with the SEC on May&nbsp;5, 2006 and
  August&nbsp;4, 2006, respectively;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Current Reports on Form 8-K filed on January&nbsp;24, 2006, April&nbsp;26, 2006 and July&nbsp;25, 2006;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Report on Form S-3 filed on May&nbsp;26, 2006; and</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the description of the Corporation&#146;s common stock contained in the Corporation&#146;s registration statement on Form 8-A filed
  with the SEC on October&nbsp;19, 1995, including any amendments or reports filed for the purpose of updating that description.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed after the date of this Registration Statement by the Corporation pursuant
  to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective
  amendment which indicates that all securities offered have been sold or which deregisters all
  securities then remaining unsold shall be deemed to be incorporated by reference in the
  Registration Statement and to be part thereof from the date of filing such documents.
  </DIV>
  <!-- link2 "Item&nbsp;8. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. </B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Exhibits</I></B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following exhibits are filed as part of or incorporated by reference into this
  Registration Statement:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">4.1</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Waters Corporation 2003 Equity Incentive Plan (1)</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">4.2</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>First Amendment to the Waters Corporation 2003 Equity Incentive Plan (2)</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">4.3</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Second Amendment to the Waters Corporation 2003 Equity Incentive Plan (3)</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">5.1</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Opinion of Bingham McCutchen LLP with respect to the legality of the shares being registered</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">23.1</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Consent of Bingham McCutchen LLP (included in Exhibit&nbsp;5.1)</TD>
  </TR>
  
  </TABLE>
  </DIV>
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">23.2</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Consent of PricewaterhouseCoopers LLP, an Independent Registered Public Accounting Firm</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">24.1</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Power of Attorney (included in signature page to Registration Statement)</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  
  <DIV align="left">
  <DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">(1)</TD>
      <TD>&nbsp;</TD>
      <TD>Filed as Exhibit&nbsp;4.1 to the Registrant&#146;s Report on Form S-8 dated November&nbsp;20, 2003.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(2)</TD>
      <TD>&nbsp;</TD>
      <TD>Filed as Exhibit&nbsp;10.17 to the Registrant&#146;s Annual Report on Form 10-K dated March&nbsp;12,
  2004.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(3)</TD>
      <TD>&nbsp;</TD>
      <TD>Filed as Exhibit&nbsp;10.38 to the Registrant&#146;s Quarterly Report on Form 10-Q dated August
  5, 2005.</TD>
  </TR>
  
  </TABLE>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the City of Milford, Commonwealth of Massachusetts,
  on this 13<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> day of October, 2006.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left"><B>WATERS CORPORATION</B><BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ John Ornell
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Vice President, Finance and Administration and&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Chief Financial Officer&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">&nbsp;
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
  </DIV>
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below hereby appoints Douglas A. Berthiaume and Mark T.
  Beaudouin and each of them severally, acting alone and without the other, his/her true and lawful
  attorney-in-fact with the authority to execute in the name of each such person, and to file with
  the Securities and Exchange Commission, together with any exhibits thereto and other documents
  therewith, any and all amendments (including without limitation post-effective amendments) to this
  registration Statement on Form S-8 necessary or advisable to enable the registrant to comply with
  the Securities Act of 1933, as amended, and any rules, regulations, and requirements of the
  Securities and Exchange Commission in respect thereof, which amendments may make such other changes
  in the registration Statement as the aforesaid attorney-in-fact executing the same deems
  appropriate.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities and on the date indicated.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="25%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="19%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center"><U><B>Signature</B></U></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B><U>Title</U></B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B><U>Date</U></B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Douglas A. Berthiaume
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Douglas A. Berthiaume
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Chairman of the Board of
  Directors, President and
  Chief Executive Officer
  (Principal Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ John Ornell
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  John Ornell
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Vice President, Finance and
  Administration and Chief
  Financial Officer (Principal
  Financial Officer and
  Principal Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Joshua Bekenstein
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Joshua Bekenstein
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Dr.&nbsp;Michael J. Berendt
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Dr.&nbsp;Michael J. Berendt
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Edward Conard
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Edward Conard
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Laurie H. Glimcher, M.D.
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Laurie H. Glimcher, M.D.
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Christopher A. Kuebler
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Christopher A. Kuebler
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ William J. Miller
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  William J. Miller
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ JoAnn A. Reed
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  JoAnn A. Reed
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Thomas P. Salice
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Thomas P. Salice
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director<BR>
  &nbsp;<BR>
  &nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">October&nbsp;13, 2006</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>The Plan</U>. Pursuant to the requirement of the Securities Act of 1933, the plan
  administrator for the Plan has caused this registration statement to be signed on its behalf by the
  undersigned thereunto duly authorized, in the City of Milford, State of Massachusetts, October&nbsp;13,
  2006.
  </DIV>
  
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="38%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left">WATERS CORPORATION AMENDED AND RESTATED 2003 EQUITY INCENTIVE PLAN<BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 0px solid #000000" align="left">Waters Corporation Compensation and Management Development Committee of the Board of Directors
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Elizabeth Rae
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Elizabeth Rae&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Vice President, Human Resources&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  </TABLE>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  
  </TABLE>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="6%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="92%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="left"><B><U>Exhibits</U></B></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Waters Corporation 2003 Equity Incentive Plan (1)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">First Amendment to the Waters Corporation 2003 Equity Incentive Plan (2)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Second Amendment to the Waters Corporation 2003 Equity Incentive Plan (3)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Bingham McCutchen LLP with respect to the legality of the shares being registered</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Bingham McCutchen LLP (included in Exhibit&nbsp;5.1)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP, an Independent Registered Public Accounting Firm</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included in signature page to Registration Statement)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <DIV align="left">
  <DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">(4)</TD>
      <TD>&nbsp;</TD>
      <TD>Filed as Exhibit&nbsp;4.1 to the Registrant&#146;s Report on Form S-8 dated November&nbsp;20, 2003.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(5)</TD>
      <TD>&nbsp;</TD>
      <TD>Filed as Exhibit&nbsp;10.17 to the Registrant&#146;s Annual Report on Form 10-K dated March&nbsp;12,
  2004.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(6)</TD>
      <TD>&nbsp;</TD>
      <TD>Filed as Exhibit&nbsp;10.38 to the Registrant&#146;s Quarterly Report on Form 10-Q dated August
  5, 2005.</TD>
  </TR>
  
  </TABLE>
  
  
  
  
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text: sv8
  Table of Contents
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER
  THE SECURITIES ACT OF 1933
  WATERS CORPORATION
  (Exact Name of Registrant as Specified in its Charter)
  DELAWARE
  13-3668640
  (State or Other Jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  34 Maple Street, Milford, MA 01757
  (Address of Principal Executive Offices) (Zip Code)
  WATERS CORPORATION
  2003 EQUITY INCENTIVE PLAN
  (Full Title of the Plan)
  Mark T. Beaudouin, Esq.
  Waters Corporation
  34 Maple Street
  Milford, Massachusetts 01757
  (Name and Address of Agent for Service)
  (508) 478-2000
  Telephone Number, Including Area Code, of Agent for Service
  Copies to:
  Michael P. O'Brien, Esq.
  Bingham McCutchen LLP
  150 Federal Street
  Boston, MA 02110-1726
  (617) 951-8000
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Amount
  Maximum
  Maximum
  Amount Of
  Title Of
  To Be
  Offering Price
  Aggregate
  Registration
  Securities To Be Registered
  Registered (1)
  Per Share (1)
  Offering Price (1)
  Fee
  Common Stock,
  $0.01 par value
  3,800,000
  $45.34
  $172,292,000
  $18,435.24
  (1)     The proposed maximum offering price has been estimated pursuant to Rule 457(h)
  solely for the purpose of calculating the registration fee. It is not known how many
  of these shares will be purchased or at what price. The estimate of the proposed
  maximum aggregate offering price has been calculated based on the offering of all
  3,800,000 shares registered hereunder pursuant to the 2003 Equity Incentive Plan, at a
  price of $ 45.34 per share, which is the average of the high and low prices of the
  Registrant's Common Stock as listed on the New York Stock Exchange on October 9, 2006.
  TABLE OF CONTENTS
  PART II      INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.      Incorporation of Documents by Reference.
  Item 8.      Exhibits
  SIGNATURES
  Ex-5.1 Opinion of Bingham McCutchen LLP
  Ex-23.2 Consent of PricewaterhouseCoopers LLP
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference.
  On November 20, 2003, the Waters Corporation ("the Company") filed a Registration Statement on
  Form S-8 (File No. 333-110613) (referred to in this document as the "First Registration Statement")
  to register under the Securities Act of 1933, as amended, 5,697,290 shares of common stock, par
  value $0.01 per share, issuable by the Company under the Waters Corporation 2003 Equity Incentive
  Plan (the "Plan"), as amended.
  This Registration Statement on Form S-8 has been prepared and filed pursuant to and in
  accordance with the requirements of General Instruction E to Form S-8 for the purpose of effecting
  the registration under the Securities Act of the additional 3,800,000 shares of the Company's
  common stock subject to issuance upon exercise of stock options or that the Company may issue as
  restricted stock or pursuant to awards of restricted stock units that may be granted under the Plan
  at any time or from time to time after the date hereof under the Plan. Pursuant to General
  Instruction E to Form S-8, the Registrant hereby incorporates by reference herein the contents of
  the First Registration Statement.
  The Company incorporates by reference the documents listed below and any future filings it
  will make with the SEC under Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of
  1934 (the "Exchange Act"):
  •
  Annual Report on Form 10-K for the year ended December 31, 2005, filed with the Securities and Exchange Commission ("SEC")
  on March 6, 2006;
  •
  Quarterly Reports on Form 10-Q for the quarters ended April 1, 2006 and July 1, 2006, filed with the SEC on May 5, 2006 and
  August 4, 2006, respectively;
  •
  Current Reports on Form 8-K filed on January 24, 2006, April 26, 2006 and July 25, 2006;
  •
  Report on Form S-3 filed on May 26, 2006; and
  •
  the description of the Corporation's common stock contained in the Corporation's registration statement on Form 8-A filed
  with the SEC on October 19, 1995, including any amendments or reports filed for the purpose of updating that description.
  All documents filed after the date of this Registration Statement by the Corporation pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective
  amendment which indicates that all securities offered have been sold or which deregisters all
  securities then remaining unsold shall be deemed to be incorporated by reference in the
  Registration Statement and to be part thereof from the date of filing such documents.
  Item 8.
  Exhibits
  The following exhibits are filed as part of or incorporated by reference into this
  Registration Statement:
  4.1
  Waters Corporation 2003 Equity Incentive Plan (1)
  4.2
  First Amendment to the Waters Corporation 2003 Equity Incentive Plan (2)
  4.3
  Second Amendment to the Waters Corporation 2003 Equity Incentive Plan (3)
  5.1
  Opinion of Bingham McCutchen LLP with respect to the legality of the shares being registered
  23.1
  Consent of Bingham McCutchen LLP (included in Exhibit 5.1)
  Table of Contents
  23.2
  Consent of PricewaterhouseCoopers LLP, an Independent Registered Public Accounting Firm
  24.1
  Power of Attorney (included in signature page to Registration Statement)
  (1)
  Filed as Exhibit 4.1 to the Registrant's Report on Form S-8 dated November 20, 2003.
  (2)
  Filed as Exhibit 10.17 to the Registrant's Annual Report on Form 10-K dated March 12,
  2004.
  (3)
  Filed as Exhibit 10.38 to the Registrant's Quarterly Report on Form 10-Q dated August
  5, 2005.
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the City of Milford, Commonwealth of Massachusetts,
  on this 13
  th
  day of October, 2006.
  WATERS CORPORATION
  By:
  /s/ John Ornell
  Vice President, Finance and Administration and
  Chief Financial Officer
  POWER OF ATTORNEY
  Each person whose signature appears below hereby appoints Douglas A. Berthiaume and Mark T.
  Beaudouin and each of them severally, acting alone and without the other, his/her true and lawful
  attorney-in-fact with the authority to execute in the name of each such person, and to file with
  the Securities and Exchange Commission, together with any exhibits thereto and other documents
  therewith, any and all amendments (including without limitation post-effective amendments) to this
  registration Statement on Form S-8 necessary or advisable to enable the registrant to comply with
  the Securities Act of 1933, as amended, and any rules, regulations, and requirements of the
  Securities and Exchange Commission in respect thereof, which amendments may make such other changes
  in the registration Statement as the aforesaid attorney-in-fact executing the same deems
  appropriate.
  Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Douglas A. Berthiaume
  Douglas A. Berthiaume
  Chairman of the Board of
  Directors, President and
  Chief Executive Officer
  (Principal Executive Officer)
  October 13, 2006
  /s/ John Ornell
  John Ornell
  Vice President, Finance and
  Administration and Chief
  Financial Officer (Principal
  Financial Officer and
  Principal Accounting Officer)
  October 13, 2006
  /s/ Joshua Bekenstein
  Joshua Bekenstein
  Director
  October 13, 2006
  /s/ Dr. Michael J. Berendt
  Dr. Michael J. Berendt
  Director
  October 13, 2006
  /s/ Edward Conard
  Edward Conard
  Director
  October 13, 2006
  /s/ Laurie H. Glimcher, M.D.
  Laurie H. Glimcher, M.D.
  Director
  October 13, 2006
  /s/ Christopher A. Kuebler
  Christopher A. Kuebler
  Director
  October 13, 2006
  /s/ William J. Miller
  William J. Miller
  Director
  October 13, 2006
  /s/ JoAnn A. Reed
  JoAnn A. Reed
  Director
  October 13, 2006
  /s/ Thomas P. Salice
  Thomas P. Salice
  Director
  October 13, 2006
  Table of Contents
  The Plan
  . Pursuant to the requirement of the Securities Act of 1933, the plan
  administrator for the Plan has caused this registration statement to be signed on its behalf by the
  undersigned thereunto duly authorized, in the City of Milford, State of Massachusetts, October 13,
  2006.
  WATERS CORPORATION AMENDED AND RESTATED 2003 EQUITY INCENTIVE PLAN
  By:
  Waters Corporation Compensation and Management Development Committee of the Board of Directors
  By:
  /s/ Elizabeth Rae
  Elizabeth Rae
  Vice President, Human Resources
  Table of Contents
  EXHIBIT INDEX
  Exhibits
  4.1
  Waters Corporation 2003 Equity Incentive Plan (1)
  4.2
  First Amendment to the Waters Corporation 2003 Equity Incentive Plan (2)
  4.3
  Second Amendment to the Waters Corporation 2003 Equity Incentive Plan (3)
  5.1
  Opinion of Bingham McCutchen LLP with respect to the legality of the shares being registered
  23.1
  Consent of Bingham McCutchen LLP (included in Exhibit 5.1)
  23.2
  Consent of PricewaterhouseCoopers LLP, an Independent Registered Public Accounting Firm
  24.2
  Power of Attorney (included in signature page to Registration Statement)
  (4)
  Filed as Exhibit 4.1 to the Registrant's Report on Form S-8 dated November 20, 2003.
  (5)
  Filed as Exhibit 10.17 to the Registrant's Annual Report on Form 10-K dated March 12,
  2004.
  (6)
  Filed as Exhibit 10.38 to the Registrant's Quarterly Report on Form 10-Q dated August
  5, 2005.