content: <HTML>
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  <TITLE>POLYMEDICA CORPORATION  FORM S-8</TITLE>
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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">
  
  
  
  <P align="center" style="font-size: 10pt"><B>As filed with the
  Securities and Exchange Commission on February&nbsp;11, 2005</B>
  
  
  <DIV align="right" style="font-size: 10pt"><B>Registration No.&nbsp;333-</B><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></DIV>
  
  
  
  <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>
  
  
  
  
  
  
  <P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B>
  
  <DIV align="center" style="font-size: 12pt"><B>Washington, D. C. 20549</B>
  </DIV>
  
  <P align="center" style="font-size: 18pt"><B>FORM S-8</B>
  
  
  <DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><HR size="1" noshade width="26%" align="center" color="#000000">
  
  
  <P align="center" style="font-size: 24pt"><B>POLYMEDICA CORPORATION</B>
  
  
  <DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="70%" align="center" color="#000000">
  (Exact name of registrant as specified in its charter)</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="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>MASSACHUSETTS</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>04-3033368</B></TD>
  </TR>
  <TR style="font-size: 1px">
      <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">(State or other jurisdiction of
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(I.R.S. Employer</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Identification Number)</TD>
  </TR>
  
  <TR valign="bottom">
      <TD colspan="3">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><B>11 State Street</B></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><B>Woburn, Massachusetts</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>01801</B></TD>
  </TR>
  <TR style="font-size: 1px">
      <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">(Address of Principal Executive Office)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(Zip Code)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><B>PolyMedica Corporation 2000 Stock Incentive Plan</B>
  
  
  <DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="50%" align="center" color="#000000">
  (Full title of the Plan)</DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><B>William B. Eck, Esq.<BR>
  General Counsel<BR>
  PolyMedica Corporation<BR>
  11 State Street<BR>
  Woburn, MA 01801</B>
  
  
  <DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="50%" align="center" color="#000000">
  (Name and address of agent for service)</DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><B>(781)&nbsp;933-2020</B>
  
  
  <DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="60%" align="center" color="#000000">
  (Telephone number, including area code, of agent for service)</DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><B>Copies to:</B>
  
  
  
  <P align="center" style="font-size: 10pt"><B>Paul Berkowitz, Esq.<BR>
  Greenberg Traurig, P.A.<BR>
  1221 Brickell Avenue<BR>
  Miami, Florida 33131<BR>
  (305)&nbsp;579-0500</B><BR>
  <P>
  <HR size="1" noshade width="26%" align="center" color="#000000">
  
  
  
  <P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR style="font-size: 1px">
      <TD colspan="1" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <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>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Number of</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">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Title of securities</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Shares to</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 offering</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>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>to be registered</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>be 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</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>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>registration fee</B></TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR style="font-size: 1px">
      <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">Common Stock $0.01 par
  value (including the
  associated Preferred
  Stock Purchase Rights)</DIV></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">1,800,000</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
  
      <TD nowrap align="left">$</TD>
      <TD align="right">34.34</TD>
      <TD nowrap>(2)</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">61,812,000</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">7,275</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD colspan="1" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 3px double #000000">&nbsp;</TD>
      <TD colspan="3" align="left" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P>
  <HR size="1" width="18%" align="left" noshade color="#000000">
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top">
      <TD width="1%" nowrap align="left">(1)</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="96%">Pursuant to Rule&nbsp;416 of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;),
  this registration statement shall also cover any additional shares of common stock, $0.01 par
  value, of PolyMedica Corporation
  (the &#147;Common Stock&#148;) which become issuable under the PolyMedica Corporation 2000 Stock Incentive
  Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction
  effected without the receipt of consideration which results in an increase in the number of our
  outstanding shares of Common Stock.</TD>
  </TR>
  
  <TR><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD width="1%" nowrap align="left">(2)</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="96%">Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c)
  and 457(h) of the Securities Act of 1933, as amended, and based upon the average of the high
  and low price of the Registrant&#146;s Common Stock as reported on the Nasdaq National Market on
  February&nbsp;10, 2005.</TD>
  </TR>
  
  </TABLE>
  
  
  
  <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">&nbsp;
  </DIV>
  
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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>
  	<TD width="3%"></TD>
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  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000"> PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001"> PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. Description of Securities</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009"> SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#010"> EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b53499pcexv5w1.htm">Ex-5.1 Opinion of Greenberg Traurig LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b53499pcexv23w2.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>
  
  <P align="center" style="font-size: 10pt"><B>EXPLANATORY NOTE</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement covers 1,800,000 additional shares of our common stock, $0.01 par
  value, issuable pursuant to the PolyMedica Corporation 2000 Stock Incentive Plan for which
  previously filed Registration Statements on Forms S-8 (File Nos. 333-49356, 333-74156, and
  333-100742) are effective.
  
  <!-- link1 " PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The information specified by Items 1 and 2 of Part&nbsp;I of Form S-8 is omitted from this filing
  in accordance with the provisions of Rule&nbsp;428 of the Securities Act of 1933, as amended (the
  &#147;Securities Act&#148;), and the introductory Note to Part&nbsp;I of Form S-8.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part&nbsp;I of Form S-8 will be sent or given
  to participating employees as specified by Rule 428(b) of the Securities Act. Such documents and
  the documents incorporated by reference herein pursuant to Item&nbsp;3 of Part&nbsp;II hereof, taken
  together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
  Act.
  
  <!-- link1 " PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which have been filed with the Securities and Exchange Commission,
  are hereby incorporated by reference into this registration statement:
  
  
  <P>
  <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="4%" nowrap align="left">(a)&nbsp;&nbsp;</TD>
      <TD>Our Annual Report on Form 10-K for the fiscal year ended March&nbsp;31, 2004;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="left">(b)&nbsp;&nbsp;</TD>
      <TD>Our Quarterly Reports on Form 10-Q for the quarters ended June&nbsp;30, 2004,
  September&nbsp;30, 2004 and December&nbsp;31, 2004;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="left">(c)&nbsp;&nbsp;</TD>
      <TD>Our Current Reports on Form 8-K filed on October&nbsp;1, 2004, October&nbsp;26, 2004,
  November&nbsp;5, 2004, November&nbsp;9, 2004 and December&nbsp;17, 2004 (not including any information
  furnished under Items 2.02 and 9.01 of any such Form 8-K);</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="left">(d)&nbsp;&nbsp;</TD>
      <TD>Our Proxy Statement on Schedule&nbsp;14A filed on July&nbsp;29, 2004;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="left">(e)&nbsp;&nbsp;</TD>
      <TD>The description of our common stock contained in our Registration Statement on
  Form 8-A (Registration No.&nbsp;001-13690) filed with the Securities and Exchange Commission
  on July&nbsp;17, 2001 and any amendments to such Registration Statement filed subsequently
  thereto, including all amendments or reports filed for the purpose of updating such
  description; and</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="left">(f)&nbsp;&nbsp;</TD>
      <TD>The description of the rights to purchase our Series&nbsp;B Junior Participating
  Preferred Stock contained in our Registration Statement on Form 8-A (Registration No.
  000-19842) filed with the Securities and Exchange Commission on September&nbsp;17, 2002 and
  any amendments to such Registration Statement filed</TD>
  </TR>
  
  </TABLE>
  
  <P align="center" style="font-size: 10pt">2
  </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">
  
  
  <P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  
  </TABLE>
  
  
  
  <P align="left" style="margin-left:6%; font-size: 10pt">subsequently thereto, including any amendments or reports filed for the purpose of
  updating such description.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents subsequently filed by us pursuant to Sections&nbsp;13(a), 13(c), 14 and
  15(d) of the Exchange Act (not including any information furnished under Items 2.02 and 9.01 of
  Form 8-K, which information is not incorporated by reference herein) 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, will be deemed to be incorporated herein by
  reference and to be a part of this registration statement from the date of filing of such
  documents. Any statement contained in a document incorporated herein by reference will be deemed
  to be modified or superseded for purposes of this registration statement to the extent that a
  statement contained herein, or in a subsequently filed document incorporated herein by reference,
  modifies or supersedes the statement. Any statement modified or superseded will not be deemed,
  except as modified or superseded, to constitute a part of this registration statement.
  
  <!-- link2 "Item&nbsp;4. Description of Securities" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;4. Description of Securities.</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;6F of our Restated Articles of Organization (the &#147;Articles&#148;) provides that we shall
  indemnify each person who is or was, or has agreed to become, a director or officer of the Company,
  and each person who is or was serving, or has agreed to serve, at the request of the Company, as a
  director or officer of, or in a similar capacity with, another organization or in any capacity with
  respect to any employee benefit plan of the corporation, against all expenses (including attorney&#146;s
  fees), judgments and fines incurred by any such persons in connection with the defense or
  disposition of or otherwise in connection with or resulting from any action, suit or other
  proceeding, and any appeal therefrom, in which they may be involved by reason of being or having
  been such a director or officer, or by reason of any action taken or not taken in such capacity,
  except with respect to any matter as to which such person shall have been finally adjudicated by a
  court of competent jurisdiction not to have acted in good faith in the reasonable belief that his
  or her action was in the best interests of the Company or, to the extent such matter relates to
  service with respect to an employee benefit plan, in the best interests of the participants or
  beneficiaries of such employee benefit plan. In addition, we may, to the extent authorized from
  time to time by our Board of Directors, grant indemnification rights to other employees or agents
  of the Company or other persons serving the Company, and such rights may be equivalent to, or
  greater or less than, those granted to directors and officers. The provisions of our Articles
  pertaining to indemnification may not be amended and no provision inconsistent therewith may be
  adopted without the approval of the holders of at least two-thirds (2/3rds) majority of the voting
  power of the Company.
  
  
  <P align="center" style="font-size: 10pt">3
  </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">
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;8.51 of Chapter&nbsp;156D of the Massachusetts Business Corporation Act (the &#147;MBCA&#148;)
  authorizes a corporation to indemnify an individual who is a party to a proceeding because he is a
  director against liability incurred in the proceeding if (i)&nbsp;he conducted himself in good faith,
  (ii)&nbsp;he reasonably believed that his conduct was in the best interests of the corporation or that
  his conduct was at least not opposed to the best interests of the corporation and (iii)&nbsp;in case of
  any criminal proceeding, he had no reasonable cause to believe his conduct was unlawful. Section
  8.51 also authorizes indemnification for a director if he engaged in conduct for which he shall not
  be liable under any authorized provision of a corporation&#146;s articles of organization eliminating or
  limiting the personal liability of a director for certain breaches of fiduciary duties. Section
  8.52 of Chapter&nbsp;156D of the MBCA requires a corporation to indemnify a director who was wholly
  successful, on the merits or otherwise, in the defense of any proceeding to which he was a party
  because he was a director of the corporation against reasonable expenses incurred by him in
  connection with the proceeding. Section&nbsp;8.56 of Chapter&nbsp;156D of the MBCA authorizes a corporation
  to indemnify an officer of the corporation who is a party to a proceeding because he is an officer
  of the corporation (i)&nbsp;to the same extent as a director and (ii)&nbsp;if he is an officer but not a
  director, to such further extent as may be provided by the articles of organization, the bylaws, a
  resolution of the board of directors or contract, except for liability arising out of acts or
  omissions not in good faith or which involve intentional misconduct or a knowing violation of law.
  
  <!-- link2 "Item&nbsp;7. Exemption from Registration Claimed" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;8. Exhibits</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See &#147;Exhibit&nbsp;Index&#148; on page II-1 below.
  
  <!-- link2 "Item&nbsp;9. Undertakings" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;9. Undertakings</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes:
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
  amendment to this registration statement:
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933 (the
  &#147;Securities Act&#148;);
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the
  registration statement (or the most recent post-effective amendment thereof) which, individually or
  in the aggregate, represent a fundamental change in the information set forth in the registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
  (if the total dollar value of securities offered would not exceed that which was registered) and
  any deviation from the low or high end of the estimated maximum offering range may be reflected in
  the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
  changes in volume and price represent not more than a 20
  
  
  <P align="center" style="font-size: 10pt">4
  </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">
  <P align="left" style="font-size: 10pt">percent change in the maximum aggregate offering price set forth in the &#147;Calculation of
  Registration Fee&#148; table in the effective registration statement;
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;To include any material information with respect to the plan of distribution not
  previously disclosed in the registration statement or any material change to such information in
  the registration statement;
  
  <P align="left" style="font-size: 10pt">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
  required to be included in a post-effective amendment by those paragraphs is contained in periodic
  reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or 15(d)
  of the Exchange Act that are incorporated by reference in this registration statement.
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such
  post-effective amendment shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial <I>bona fide </I>offering thereof.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
  being registered which remain unsold at the termination of the offering.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to
  Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in the
  registration statement shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial bona fide offering thereof.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
  permitted to directors, officers and controlling persons of the registrant pursuant to the
  foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
  Securities and Exchange Commission such indemnification is against public policy as expressed in
  the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by
  a director, officer or controlling person of the registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or controlling person in
  connection with the securities being registered, the registrant will, unless in the opinion of its
  counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Securities Act and will be governed by the final adjudication of such issue.
  
  
  <P align="center" style="font-size: 10pt">5
  </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="009"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>SIGNATURES</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, 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 Woburn, Massachusetts, on the 11th day of February, 2005.
  
  
  <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">POLYMEDICA CORPORATION<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/ Patrick T. Ryan
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Patrick T. Ryan&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">President &#038; Chief Executive Officer&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  
  <P align="center" style="font-size: 10pt"><B>POWER OF ATTORNEY</B>
  
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We, the undersigned officers and directors of PolyMedica Corporation hereby severally
  constitute and appoint Patrick T. Ryan, Fred H. Croninger, III and William B. Eck, and each of them
  singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for
  us and in our names in the capacities indicated below, the Registration Statement on Form S-8 filed
  herewith and any and all subsequent amendments to said Registration Statement, and generally to do
  all such things in our names and on our behalf in our capacities as officers and directors to
  enable PolyMedica Corporation to comply with all requirements of the Securities and Exchange
  Commission, hereby ratifying and confirming our signatures as they may be signed by said attorneys,
  or any of them, to said Registration Statement and any and all amendments thereto.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this Registration Statement has been
  signed below by the following persons in the capacities and on the dates indicated.
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="30%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="27%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">President, Chief Executive</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Patrick T. Ryan</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Officer and Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Patrick T. Ryan
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(Principal Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chief Financial Officer</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Fred H. Croninger, III</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(Principal Financial and</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Fred H. Croninger, III
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Samuel L. Shanaman</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chairman of the Board of</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Samuel L. Shanaman
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Directors
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Daniel S. Bernstein</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Daniel S. Bernstein
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Edward A. Burkhardt</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Edward A. Burkhardt
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Herbert A. Denton</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Herbert A. Denton
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Marcia J. Hooper</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Marcia J. Hooper
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Frank W. LoGerfo</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Frank W. LoGerfo
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Walter R. Maupay, Jr.</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Walter R. Maupay, Jr.
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ Thomas O. Pyle</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Thomas O. Pyle
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD style="border-bottom: 1px solid #000000" align="left">/s/ John K. P. Stone, III</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2005</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">John K. P. Stone, III
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">6
  </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 " EXHIBIT INDEX" -->
  <DIV align="left"><A NAME="010"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="4%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="93%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated Articles of Organization of the Registrant(1)</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" 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 align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated By-Laws of the Registrant(2)</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" 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 align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Rights Agreement dated September&nbsp;13, 2002, between the
  Registrant and EquiServe Trust Company, as Rights Agent(3)</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" 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 align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Greenberg Traurig LLP</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" 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 align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Greenberg Traurig LLP (included in Exhibit&nbsp;5.1)</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" 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 align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" 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 align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (Included on Signature Page)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P>
  <HR size="1" width="18%" align="left" noshade color="#000000">
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top">
      <TD width="1%" nowrap align="left">(1)</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="96%">Incorporated herein by reference to Exhibit&nbsp;3.1 of the Company&#146;s Quarterly Report on Form
  10-Q for the quarter ended September&nbsp;30, 2001, filed with the Securities and Exchange
  Commission on November&nbsp;14, 2001.</TD>
  </TR>
  
  <TR><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD width="1%" nowrap align="left">(2)</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="96%">Incorporated herein by reference to Exhibit&nbsp;3.2 of the Company&#146;s Annual Report on Form 10-K
  for the year ended March&nbsp;31, 2003, filed with the Securities and Exchange Commission on June
  30, 2003.</TD>
  </TR>
  
  <TR><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD width="1%" nowrap align="left">(3)</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="96%">Incorporated herein by reference to Exhibit&nbsp;4.1 of the Company&#146;s Current Report on Form 8-K,
  filed with the Securities and Exchange Commission on September&nbsp;16, 2002.</TD>
  </TR>
  
  </TABLE>
  
  
  
  
  <P align="center" style="font-size: 10pt">7
  </DIV>
  
  </BODY>
  </HTML>
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metadata_filer: {"company-data": {"conformed-name": "POLYMEDICA CORP", "cik": "0000878748", "assigned-sic": "2834", "irs-number": "043033368", "state-of-incorporation": "MA", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-122766", "film-number": "05599982"}, "business-address": {"street1": "11 STATE ST", "city": "WOBURN", "state": "MA", "zip": "01801", "phone": "6179332020"}, "mail-address": {"street1": "11 STATE STREET", "city": "WOBURN", "state": "MA", "zip": "01801"}, "former-company": {"former-conformed-name": "POLYMEDICA INDUSTRIES INC", "date-changed": "19930328"}}
text: POLYMEDICA CORPORATION  FORM S-8
  Table of Contents
  As filed with the
  Securities and Exchange Commission on February 11, 2005
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D. C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
  POLYMEDICA CORPORATION
  (Exact name of registrant as specified in its charter)
  MASSACHUSETTS
  04-3033368
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification Number)
  11 State Street
  Woburn, Massachusetts
  01801
  (Address of Principal Executive Office)
  (Zip Code)
  PolyMedica Corporation 2000 Stock Incentive Plan
  (Full title of the Plan)
  William B. Eck, Esq.
  General Counsel
  PolyMedica Corporation
  11 State Street
  Woburn, MA 01801
  (Name and address of agent for service)
  (781) 933-2020
  (Telephone number, including area code, of agent for service)
  Copies to:
  Paul Berkowitz, Esq.
  Greenberg Traurig, P.A.
  1221 Brickell Avenue
  Miami, Florida 33131
  (305) 579-0500
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Number of
  maximum
  maximum
  Title of securities
  Shares to
  offering price
  aggregate offering
  Amount of
  to be registered
  be Registered(1)
  per share
  price
  registration fee
  Common Stock $0.01 par
  value (including the
  associated Preferred
  Stock Purchase Rights)
  1,800,000
  $
  34.34
  (2)
  $
  61,812,000
  $
  7,275
  (1)
  Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act"),
  this registration statement shall also cover any additional shares of common stock, $0.01 par
  value, of PolyMedica Corporation
  (the "Common Stock") which become issuable under the PolyMedica Corporation 2000 Stock Incentive
  Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction
  effected without the receipt of consideration which results in an increase in the number of our
  outstanding shares of Common Stock.
  (2)
  Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c)
  and 457(h) of the Securities Act of 1933, as amended, and based upon the average of the high
  and low price of the Registrant's Common Stock as reported on the Nasdaq National Market on
  February 10, 2005.
  TABLE OF CONTENTS
  PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  Item 4. Description of Securities
  Item 5. Interests of Named Experts and Counsel
  Item 6. Indemnification of Directors and Officers
  Item 7. Exemption from Registration Claimed
  Item 8. Exhibits
  Item 9. Undertakings
  SIGNATURES
  EXHIBIT INDEX
  Ex-5.1 Opinion of Greenberg Traurig LLP
  Ex-23.2 Consent of PricewaterhouseCoopers LLP
  Table of Contents
  EXPLANATORY NOTE
  This Registration Statement covers 1,800,000 additional shares of our common stock, $0.01 par
  value, issuable pursuant to the PolyMedica Corporation 2000 Stock Incentive Plan for which
  previously filed Registration Statements on Forms S-8 (File Nos. 333-49356, 333-74156, and
  333-100742) are effective.
  PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information specified by Items 1 and 2 of Part I of Form S-8 is omitted from this filing
  in accordance with the provisions of Rule 428 of the Securities Act of 1933, as amended (the
  "Securities Act"), and the introductory Note to Part I of Form S-8.
  The documents containing the information specified in Part I of Form S-8 will be sent or given
  to participating employees as specified by Rule 428(b) of the Securities Act. Such documents and
  the documents incorporated by reference herein pursuant to Item 3 of Part II hereof, taken
  together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
  Act.
  PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents, which have been filed with the Securities and Exchange Commission,
  are hereby incorporated by reference into this registration statement:
  (a)
  Our Annual Report on Form 10-K for the fiscal year ended March 31, 2004;
  (b)
  Our Quarterly Reports on Form 10-Q for the quarters ended June 30, 2004,
  September 30, 2004 and December 31, 2004;
  (c)
  Our Current Reports on Form 8-K filed on October 1, 2004, October 26, 2004,
  November 5, 2004, November 9, 2004 and December 17, 2004 (not including any information
  furnished under Items 2.02 and 9.01 of any such Form 8-K);
  (d)
  Our Proxy Statement on Schedule 14A filed on July 29, 2004;
  (e)
  The description of our common stock contained in our Registration Statement on
  Form 8-A (Registration No. 001-13690) filed with the Securities and Exchange Commission
  on July 17, 2001 and any amendments to such Registration Statement filed subsequently
  thereto, including all amendments or reports filed for the purpose of updating such
  description; and
  (f)
  The description of the rights to purchase our Series B Junior Participating
  Preferred Stock contained in our Registration Statement on Form 8-A (Registration No.
  000-19842) filed with the Securities and Exchange Commission on September 17, 2002 and
  any amendments to such Registration Statement filed
  2
  Table of Contents
  subsequently thereto, including any amendments or reports filed for the purpose of
  updating such description.
  In addition, all documents subsequently filed by us pursuant to Sections 13(a), 13(c), 14 and
  15(d) of the Exchange Act (not including any information furnished under Items 2.02 and 9.01 of
  Form 8-K, which information is not incorporated by reference herein) 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, will be deemed to be incorporated herein by
  reference and to be a part of this registration statement from the date of filing of such
  documents. Any statement contained in a document incorporated herein by reference will be deemed
  to be modified or superseded for purposes of this registration statement to the extent that a
  statement contained herein, or in a subsequently filed document incorporated herein by reference,
  modifies or supersedes the statement. Any statement modified or superseded will not be deemed,
  except as modified or superseded, to constitute a part of this registration statement.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Item 6. Indemnification of Directors and Officers.
  Article 6F of our Restated Articles of Organization (the "Articles") provides that we shall
  indemnify each person who is or was, or has agreed to become, a director or officer of the Company,
  and each person who is or was serving, or has agreed to serve, at the request of the Company, as a
  director or officer of, or in a similar capacity with, another organization or in any capacity with
  respect to any employee benefit plan of the corporation, against all expenses (including attorney's
  fees), judgments and fines incurred by any such persons in connection with the defense or
  disposition of or otherwise in connection with or resulting from any action, suit or other
  proceeding, and any appeal therefrom, in which they may be involved by reason of being or having
  been such a director or officer, or by reason of any action taken or not taken in such capacity,
  except with respect to any matter as to which such person shall have been finally adjudicated by a
  court of competent jurisdiction not to have acted in good faith in the reasonable belief that his
  or her action was in the best interests of the Company or, to the extent such matter relates to
  service with respect to an employee benefit plan, in the best interests of the participants or
  beneficiaries of such employee benefit plan. In addition, we may, to the extent authorized from
  time to time by our Board of Directors, grant indemnification rights to other employees or agents
  of the Company or other persons serving the Company, and such rights may be equivalent to, or
  greater or less than, those granted to directors and officers. The provisions of our Articles
  pertaining to indemnification may not be amended and no provision inconsistent therewith may be
  adopted without the approval of the holders of at least two-thirds (2/3rds) majority of the voting
  power of the Company.
  3
  Table of Contents
  Section 8.51 of Chapter 156D of the Massachusetts Business Corporation Act (the "MBCA")
  authorizes a corporation to indemnify an individual who is a party to a proceeding because he is a
  director against liability incurred in the proceeding if (i) he conducted himself in good faith,
  (ii) he reasonably believed that his conduct was in the best interests of the corporation or that
  his conduct was at least not opposed to the best interests of the corporation and (iii) in case of
  any criminal proceeding, he had no reasonable cause to believe his conduct was unlawful. Section
  8.51 also authorizes indemnification for a director if he engaged in conduct for which he shall not
  be liable under any authorized provision of a corporation's articles of organization eliminating or
  limiting the personal liability of a director for certain breaches of fiduciary duties. Section
  8.52 of Chapter 156D of the MBCA requires a corporation to indemnify a director who was wholly
  successful, on the merits or otherwise, in the defense of any proceeding to which he was a party
  because he was a director of the corporation against reasonable expenses incurred by him in
  connection with the proceeding. Section 8.56 of Chapter 156D of the MBCA authorizes a corporation
  to indemnify an officer of the corporation who is a party to a proceeding because he is an officer
  of the corporation (i) to the same extent as a director and (ii) if he is an officer but not a
  director, to such further extent as may be provided by the articles of organization, the bylaws, a
  resolution of the board of directors or contract, except for liability arising out of acts or
  omissions not in good faith or which involve intentional misconduct or a knowing violation of law.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  Item 8. Exhibits
  See "Exhibit Index" on page II-1 below.
  Item 9. Undertakings
  (a) The undersigned registrant hereby undertakes:
  (1) To file, during any period in which offers or sales are being made, a post-effective
  amendment to this registration statement:
  (i) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933 (the
  "Securities Act");
  (ii) To reflect in the prospectus any facts or events arising after the effective date of the
  registration statement (or the most recent post-effective amendment thereof) which, individually or
  in the aggregate, represent a fundamental change in the information set forth in the registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
  (if the total dollar value of securities offered would not exceed that which was registered) and
  any deviation from the low or high end of the estimated maximum offering range may be reflected in
  the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
  changes in volume and price represent not more than a 20
  4
  Table of Contents
  percent change in the maximum aggregate offering price set forth in the "Calculation of
  Registration Fee" table in the effective registration statement;
  (iii) To include any material information with respect to the plan of distribution not
  previously disclosed in the registration statement or any material change to such information in
  the registration statement;
  provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
  required to be included in a post-effective amendment by those paragraphs is contained in periodic
  reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d)
  of the Exchange Act that are incorporated by reference in this registration statement.
  (2) That, for the purpose of determining any liability under the Securities Act, each such
  post-effective amendment shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial
  bona fide
  offering thereof.
  (3) To remove from registration by means of a post-effective amendment any of the securities
  being registered which remain unsold at the termination of the offering.
  (b) The undersigned registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the registrant's annual report pursuant to
  Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in the
  registration statement shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial bona fide offering thereof.
  (c) Insofar as indemnification for liabilities arising under the Securities Act may be
  permitted to directors, officers and controlling persons of the registrant pursuant to the
  foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
  Securities and Exchange Commission such indemnification is against public policy as expressed in
  the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by
  a director, officer or controlling person of the registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or controlling person in
  connection with the securities being registered, the registrant will, unless in the opinion of its
  counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Securities Act and will be governed by the final adjudication of such issue.
  5
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act, 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 Woburn, Massachusetts, on the 11th day of February, 2005.
  POLYMEDICA CORPORATION
  By:
  /s/ Patrick T. Ryan
  Patrick T. Ryan
  President & Chief Executive Officer
  POWER OF ATTORNEY
  We, the undersigned officers and directors of PolyMedica Corporation hereby severally
  constitute and appoint Patrick T. Ryan, Fred H. Croninger, III and William B. Eck, and each of them
  singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for
  us and in our names in the capacities indicated below, the Registration Statement on Form S-8 filed
  herewith and any and all subsequent amendments to said Registration Statement, and generally to do
  all such things in our names and on our behalf in our capacities as officers and directors to
  enable PolyMedica Corporation to comply with all requirements of the Securities and Exchange
  Commission, hereby ratifying and confirming our signatures as they may be signed by said attorneys,
  or any of them, to said Registration Statement and any and all amendments thereto.
  Pursuant to the requirements of the Securities Act, this Registration Statement has been
  signed below by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  President, Chief Executive
  February 9, 2005
  /s/ Patrick T. Ryan
  Officer and Director
  Patrick T. Ryan
  (Principal Executive Officer)
  Chief Financial Officer
  February 9, 2005
  /s/ Fred H. Croninger, III
  (Principal Financial and
  Fred H. Croninger, III
  Accounting Officer)
  /s/ Samuel L. Shanaman
  Chairman of the Board of
  February 9, 2005
  Samuel L. Shanaman
  Directors
  /s/ Daniel S. Bernstein
  Director
  February 9, 2005
  Daniel S. Bernstein
  /s/ Edward A. Burkhardt
  Director
  February 9, 2005
  Edward A. Burkhardt
  /s/ Herbert A. Denton
  Director
  February 9, 2005
  Herbert A. Denton
  /s/ Marcia J. Hooper
  Director
  February 9, 2005
  Marcia J. Hooper
  /s/ Frank W. LoGerfo
  Director
  February 9, 2005
  Frank W. LoGerfo
  /s/ Walter R. Maupay, Jr.
  Director
  February 9, 2005
  Walter R. Maupay, Jr.
  /s/ Thomas O. Pyle
  Director
  February 9, 2005
  Thomas O. Pyle
  /s/ John K. P. Stone, III
  Director
  February 9, 2005
  John K. P. Stone, III
  6
  Table of Contents
  EXHIBIT INDEX
  Exhibit No.
  Description
  4.1
  Restated Articles of Organization of the Registrant(1)
  4.2
  Restated By-Laws of the Registrant(2)
  4.3
  Rights Agreement dated September 13, 2002, between the
  Registrant and EquiServe Trust Company, as Rights Agent(3)
  5.1
  Opinion of Greenberg Traurig LLP
  23.1
  Consent of Greenberg Traurig LLP (included in Exhibit 5.1)
  23.2
  Consent of PricewaterhouseCoopers LLP
  24.1
  Power of Attorney (Included on Signature Page)
  (1)
  Incorporated herein by reference to Exhibit 3.1 of the Company's Quarterly Report on Form
  10-Q for the quarter ended September 30, 2001, filed with the Securities and Exchange
  Commission on November 14, 2001.
  (2)
  Incorporated herein by reference to Exhibit 3.2 of the Company's Annual Report on Form 10-K
  for the year ended March 31, 2003, filed with the Securities and Exchange Commission on June
  30, 2003.
  (3)
  Incorporated herein by reference to Exhibit 4.1 of the Company's Current Report on Form 8-K,
  filed with the Securities and Exchange Commission on September 16, 2002.
  7