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  <TITLE>Polymedica Corporation</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">
  
  
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As filed with the Securities and Exchange Commission on February&nbsp;9, 2006</B>
  </DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 0pt"><B>Registration No.&nbsp;333-__________</B>
  </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>
  
  
  
  
  
  
  <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: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>
  REGISTRATION STATEMENT UNDER 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>
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      <TD width="100%">&nbsp;</TD>
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  <TR style="font-size: 24pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>POLYMEDICA CORPORATION</B></TD>
  </TR>
  
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  <TR valign="bottom">
      <TD align="center" valign="top">(Exact name of registrant as specified in its charter)</TD>
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      <TD align="center" valign="top">&nbsp;</TD>
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      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
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  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>MASSACHUSETTS</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>04-3033368</B></TD>
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  <TR valign="bottom">
      <TD align="center" valign="top">(State or other jurisdiction of<BR>
  incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(I.R.S. Employer<BR>
  Identification Number)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
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  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- 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>11 State Street</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Woburn, Massachusetts</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>01801</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <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>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
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  <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>
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  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>PolyMedica Corporation 2000 Stock Incentive Plan</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top">(Full title of the Plan)</TD>
  </TR>
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      <TD align="center" valign="top">&nbsp;</TD>
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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: 10pt" valign="bottom">
      <TD nowrap align="center"><B>Devin J. Anderson, Esq.</B></TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center"><B>General Counsel</B></TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center"><B>PolyMedica Corporation</B></TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center"><B>11 State Street</B></TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Woburn, MA 01801</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top">(Name and address of agent for service)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
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  <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>
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  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>(781) 933-2020</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top">(Telephone number, including area code, of agent for service)</TD>
  </TR>
  
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  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Copies to:</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Steven M. Peck, Esq.<BR>
  Weil, Gotshal &#038; Manges LLP<BR>
  100 Federal Street, 34<SUP>th</SUP> Floor<BR>
  Boston, MA 02110<BR>
  (617)&nbsp;772-8300</B><BR>
  &nbsp;
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><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>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>
      <TD width="54%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  
      <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: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px 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: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px 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: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Aggregate</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px 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: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title of Securities</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Amount to</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px 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: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Offering</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px 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: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>to be Registered</B></TD>
      <TD style="border-right: 2px 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: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>per Share(2)</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Price(2)</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px 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 -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                      <TD style="border-top: 2px solid #000000"><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: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="center" style="border-top: 2px solid #000000">1,500,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="center" style="border-top: 2px solid #000000">$38.53</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="center" style="border-top: 2px solid #000000">$57,795,000.00</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="center" style="border-top: 2px solid #000000">$6,184.07</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px 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">
  <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>Plus such indeterminate number of shares of Common Stock as may be issued to prevent
  dilution resulting from stock dividends, stock splits or similar transactions in accordance
  with Rule&nbsp;416 under the Securities Act of 1933, as amended.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(2)</TD>
      <TD>&nbsp;</TD>
      <TD>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 sales prices of the Registrant&#146;s Common Stock as reported on The Nasdaq National
  Market on February&nbsp;3, 2005.</TD>
  </TR>
  
  </TABLE>
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; 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>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  
  <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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  </TR>
  <TR><TD colspan="9"><A HREF="#000">EXPLANATORY NOTE</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001">PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#002">PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;4. Description of Securities.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;5. Interests of Named Experts and Counsel.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;6. Indemnification of Directors and Officers.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;7. Exemption from Registration Claimed.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;9. Undertakings</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#010">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#011">EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b58983pcexv5w1.htm">EX-5.1 Opinion of Weil, Gotshal & Manges LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b58983pcexv23w2.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 "EXPLANATORY NOTE " -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXPLANATORY NOTE</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement covers 1,500,000 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, 333-100742
  and 333-122766) are effective.
  </DIV>
  <!-- link1 "PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information required by Part&nbsp;I of Form S-8 will be sent or given
  to plan participants as specified by Rule&nbsp;428(b)(1) of the Securities Act of 1933, as amended (the
  &#147;Securities Act&#148;). Such documents are not required to be and are not filed with the Securities and
  Exchange Commission (the &#147;Commission&#148;) either as part of this Registration Statement or as
  prospectuses or prospectus supplements pursuant to Rule&nbsp;424. These documents and the documents
  incorporated by reference in this Registration Statement pursuant to Item&nbsp;3 of Part&nbsp;II of this Form
  S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the
  Securities Act.
  </DIV>
  <!-- link1 "PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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:
  </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="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Our Annual Report on Form 10-K for the fiscal year ended March&nbsp;31, 2005;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Our Quarterly Reports on Form 10-Q for the quarters ended June&nbsp;30, 2005,
  September&nbsp;30, 2005 and December&nbsp;31, 2005;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Our Current Reports on Form 8-K filed on April&nbsp;18, 2005, May&nbsp;20, 2005, May&nbsp;25,
  2005, June&nbsp;3, 2005, July&nbsp;20, 2005, August&nbsp;4, 2005, August&nbsp;5, 2005, August&nbsp;9, 2005,
  September&nbsp;1, 2005, September&nbsp;29, 2005, October&nbsp;6, 2005, October&nbsp;20, 2005, November&nbsp;3,
  2005, November&nbsp;22, 2005, December&nbsp;5, 2005, and January&nbsp;26, 2006 (not including any
  information furnished under Items 2.02 and 7.01 of any such Form 8-K);</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(d)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Our Proxy Statement on Schedule&nbsp;14A filed on July&nbsp;29, 2005; 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="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(e)</TD>
      <TD width="1%">&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.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all reports and other documents subsequently filed by us pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (not including any
  information furnished under Items 2.02 and 7.01 of Form 8-K, which information
  </DIV>
  
  <P align="center" style="font-size: 10pt">2
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">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 reports and documents. Any statement contained herein or in a
  document incorporated or deemed to be incorporated by reference herein 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 such statement. Any statement so modified or superseded will not be deemed, except as
  so modified or superseded, to constitute a part of this Registration Statement. Copies of these
  documents are not required to be filed with this Registration Statement.
  </DIV>
  
  <!-- link2 "Item&nbsp;4. Description of Securities." -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel." -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers." -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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 in the Articles. 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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;8.51 of the Massachusetts Business Corporation Act (as codified at Chapter&nbsp;156D of the
  Massachusetts General Laws, 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
  </DIV>
  
  <P align="center" style="font-size: 10pt">3
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">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&nbsp;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&nbsp;8.52 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 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.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The foregoing summaries are subject to the full provisions of the MBCA and the Articles.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the Company maintains directors&#146; and officers&#146; liability insurance pursuant to
  which its directors and officers are insured against loss (as defined in the policy) as a result of
  certain claims brought against them in such capacities.
  </DIV>
  <!-- link2 "Item&nbsp;7. Exemption from Registration Claimed." -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See &#147;Exhibit&nbsp;Index&#148; on page II-1 below.
  </DIV>
  <!-- link2 "Item&nbsp;9. Undertakings" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned registrant hereby undertakes:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective
  amendment to this registration statement:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933, as
  amended (the &#147;Securities Act&#148;);
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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
  </DIV>
  
  <P align="center" style="font-size: 10pt">4
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">percent change in the maximum aggregate
  offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective
  registration statement;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provided, however, that:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration
  statement is on Form S-8, and the information required to be included in a post-effective amendment
  by those paragraphs is contained in reports filed with or furnished to the Commission by the
  Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Securities Exchange Act of 1934 that are
  incorporated by reference in the registration statement;
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.
  </DIV>
  
  <P align="center" style="font-size: 10pt">5
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="010"></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, 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 9th day of February, 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">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&nbsp;T. Ryan</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>
  
  <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;We, the undersigned officers and directors of PolyMedica Corporation hereby severally
  constitute and appoint Patrick T. Ryan, Keith W. Jones and Devin J. Anderson, 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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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>
  <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="2%">&nbsp;</TD>
      <TD width="46%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="25%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" 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"><!-- 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/
  Patrick&nbsp;T. Ryan
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Patrick T. Ryan
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">President, Chief Executive
  Officer and Director<BR>
  (Principal Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  Keith&nbsp;W. Jones
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Keith W. Jones
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chief Financial Officer<BR>
  (Principal Financial and
  Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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&nbsp;O. Pyle
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Thomas O. Pyle
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chairman of the Board of
  Directors
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  Daniel&nbsp;S. Bernstein
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Daniel S. Bernstein
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2006</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">6
  </DIV>
  
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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 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="2%">&nbsp;</TD>
      <TD width="46%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="25%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" 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"><!-- 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&nbsp;A. Burkhardt
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Edward A. Burkhardt
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  Marcia&nbsp;J. Hooper
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Marcia J. Hooper
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  Frank&nbsp;W. LoGerfo
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Frank W. LoGerfo
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  James&nbsp;J. Mahoney,&nbsp;Jr.
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  James J. Mahoney, Jr.
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  Walter&nbsp;R. Maupay,&nbsp;Jr.
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Walter R. Maupay, Jr.
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  Samuel&nbsp;L. Shanaman
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Samuel L. Shanaman
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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/
  Alan&nbsp;D. Solomont
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Alan D. Solomont
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 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&nbsp;C. Van Faasen
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  William C. Van Faasen
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">February&nbsp;9, 2006</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">7
  </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="011"></A></DIV>
  
  <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="12%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="86%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" 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"><!-- 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated Articles of Organization of the Registrant(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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated By-Laws of the Registrant(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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Weil, Gotshal &#038; Manges LLP</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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Weil, Gotshal &#038; Manges 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 align="center" 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</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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (Included on Signature Page)</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">(1)</TD>
      <TD>&nbsp;</TD>
      <TD>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 style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(2)</TD>
      <TD>&nbsp;</TD>
      <TD>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>
  
  </TABLE>
  
  
  
  
  <P align="center" style="font-size: 10pt">8
  </DIV>
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "b58983pcsv8.htm", "description": "POLYMEDICA CORPORATION", "secsgml_size_bytes": 54849}]
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": "333-131702", "film-number": "06592828"}, "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
  Table of Contents
  As filed with the Securities and Exchange Commission on February 9, 2006
  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
  incorporation or organization)
  (I.R.S. Employer
  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)
  Devin J. Anderson, 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:
  Steven M. Peck, Esq.
  Weil, Gotshal & Manges LLP
  100 Federal Street, 34
  th
  Floor
  Boston, MA 02110
  (617) 772-8300
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Maximum
  Maximum
  Aggregate
  Amount of
  Title of Securities
  Amount to
  Offering Price
  Offering
  Registration
  to be Registered
  be Registered(1)
  per Share(2)
  Price(2)
  Fee
  Common Stock $0.01 par
  value (including the
  associated Preferred
  Stock Purchase Rights).
  1,500,000
  $38.53
  $57,795,000.00
  $6,184.07
  (1)
  Plus such indeterminate number of shares of Common Stock as may be issued to prevent
  dilution resulting from stock dividends, stock splits or similar transactions in accordance
  with Rule 416 under the Securities Act of 1933, as amended.
  (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 sales prices of the Registrant's Common Stock as reported on The Nasdaq National
  Market on February 3, 2005.
  TABLE OF CONTENTS
  EXPLANATORY NOTE
  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 Weil, Gotshal & Manges LLP
  EX-23.2 Consent of PricewaterhouseCoopers LLP
  Table of Contents
  EXPLANATORY NOTE
  This Registration Statement covers 1,500,000 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, 333-100742
  and 333-122766) are effective.
  PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing the information required by Part I of Form S-8 will be sent or given
  to plan participants as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the
  "Securities Act"). Such documents are not required to be and are not filed with the Securities and
  Exchange Commission (the "Commission") either as part of this Registration Statement or as
  prospectuses or prospectus supplements pursuant to Rule 424. These documents and the documents
  incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Form
  S-8, 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, 2005;
  (b)
  Our Quarterly Reports on Form 10-Q for the quarters ended June 30, 2005,
  September 30, 2005 and December 31, 2005;
  (c)
  Our Current Reports on Form 8-K filed on April 18, 2005, May 20, 2005, May 25,
  2005, June 3, 2005, July 20, 2005, August 4, 2005, August 5, 2005, August 9, 2005,
  September 1, 2005, September 29, 2005, October 6, 2005, October 20, 2005, November 3,
  2005, November 22, 2005, December 5, 2005, and January 26, 2006 (not including any
  information furnished under Items 2.02 and 7.01 of any such Form 8-K);
  (d)
  Our Proxy Statement on Schedule 14A filed on July 29, 2005; and
  (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.
  In addition, all reports and other documents subsequently filed by us pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (not including any
  information furnished under Items 2.02 and 7.01 of Form 8-K, which information
  2
  Table of Contents
  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 reports and documents. Any statement contained herein or in a
  document incorporated or deemed to be incorporated by reference herein 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 such statement. Any statement so modified or superseded will not be deemed, except as
  so modified or superseded, to constitute a part of this Registration Statement. Copies of these
  documents are not required to be filed with 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 in the Articles. 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.
  Section 8.51 of the Massachusetts Business Corporation Act (as codified at Chapter 156D of the
  Massachusetts General Laws, 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
  3
  Table of Contents
  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 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 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.
  The foregoing summaries are subject to the full provisions of the MBCA and the Articles.
  In addition, the Company maintains directors' and officers' liability insurance pursuant to
  which its directors and officers are insured against loss (as defined in the policy) as a result of
  certain claims brought against them in such capacities.
  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, as
  amended (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:
  (A)      Paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration
  statement is on Form S-8, and the information required to be included in a post-effective amendment
  by those paragraphs is contained in reports filed with or furnished to the Commission by the
  Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are
  incorporated by reference in the 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 9th day of February, 2006.
  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, Keith W. Jones and Devin J. Anderson, 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
  /s/
  Patrick T. Ryan
  Patrick T. Ryan
  President, Chief Executive
  Officer and Director
  (Principal Executive Officer)
  February 9, 2006
  /s/
  Keith W. Jones
  Keith W. Jones
  Chief Financial Officer
  (Principal Financial and
  Accounting Officer)
  February 9, 2006
  /s/
  Thomas O. Pyle
  Thomas O. Pyle
  Chairman of the Board of
  Directors
  February 9, 2006
  /s/
  Daniel S. Bernstein
  Daniel S. Bernstein
  Director
  February 9, 2006
  6
  Table of Contents
  Signature
  Title
  Date
  /s/
  Edward A. Burkhardt
  Edward A. Burkhardt
  Director
  February 9, 2006
  /s/
  Marcia J. Hooper
  Marcia J. Hooper
  Director
  February 9, 2006
  /s/
  Frank W. LoGerfo
  Frank W. LoGerfo
  Director
  February 9, 2006
  /s/
  James J. Mahoney, Jr.
  James J. Mahoney, Jr.
  Director
  February 9, 2006
  /s/
  Walter R. Maupay, Jr.
  Walter R. Maupay, Jr.
  Director
  February 9, 2006
  /s/
  Samuel L. Shanaman
  Samuel L. Shanaman
  Director
  February 9, 2006
  /s/
  Alan D. Solomont
  Alan D. Solomont
  Director
  February 9, 2006
  /s/
  William C. Van Faasen
  William C. Van Faasen
  Director
  February 9, 2006
  7
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  EXHIBIT INDEX
  Exhibit No.
  Description
  4.1
  Restated Articles of Organization of the Registrant(1)
  4.2
  Restated By-Laws of the Registrant(2)
  5.1
  Opinion of Weil, Gotshal & Manges LLP
  23.1
  Consent of Weil, Gotshal & Manges 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.
  8