<SUBMISSION>
<ACCESSION-NUMBER>0000950135-06-001981
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20060330
<ITEMS>4.01
<ITEMS>9.01
<FILING-DATE>20060331
<DATE-OF-FILING-DATE-CHANGE>20060331
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>WATERS CORP /DE/
<CIK>0001000697
<ASSIGNED-SIC>3826
<IRS-NUMBER>133668640
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-14010
<FILM-NUMBER>06726271
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>34 MAPLE ST
<CITY>MILFORD
<STATE>MA
<ZIP>01757
<PHONE>5084782000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>34 MAPLE STREET
<CITY>MILFORD
<STATE>MA
<ZIP>01757
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>WCD INVESTORS INC /DE/
<DATE-CHANGED>19960605
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>b60099wce8vk.htm
<DESCRIPTION>WATER CORPORATION
<TEXT>
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<TITLE>e8vk</TITLE>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
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<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 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&nbsp;8-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>CURRENT REPORT</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>Pursuant to Section&nbsp;13 or 15(d) of the<BR>
Securities Exchange Act of 1934</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Date of report (Date of earliest event reported) March&nbsp;30, 2006
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Waters Employee Investment Plan</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Delaware<BR>
(State or Other Jurisdiction of Incorporation)
</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">333-60054<BR>
(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">04-3234558<BR>
(IRS Employer Identification No.)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">34 Maple Street, Milford, Massachusetts<BR>
(Address of Principal Executive Offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">01757<BR>
(Zip Code)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">(508)&nbsp;478-2000<BR>
(Registrant&#146;s Telephone Number, Including Area Code)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">N/A<BR>
(Former Name or Former Address, if Changed Since Last Report)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Check the appropriate box below if the Form 8-K filing is intended to satisfy the filing obligation
of the registrant under any of the following provisions (see General Instruction A.2 below):
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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<TR><TD></TD><TD colspan="8"><A HREF="#000">Item&nbsp;4.01. Changes in Registrant&#146;s Certifying Accountant</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;9.01. Financial Statements and Exhibits</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="b60099wcexv16w1.htm">EX-16.1 Letter from PricewaterhouseCoopers, dated 3/30/06</A></TD></TR>
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<!-- link2 "Item&nbsp;4.01. Changes in Registrant&#146;s Certifying Accountant" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;4.01. Changes in Registrant&#146;s Certifying Accountant
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On March&nbsp;30, 2006, the Employee Benefits Administration Committee of Waters Technologies
Corporation approved the dismissal of PricewaterhouseCoopers LLP (&#147;PwC&#148;) as the independent
registered public accounting firm of the Waters Employee Investment Plan (the &#147;Plan&#148;). The
decision to dismiss PwC as the independent registered public accounting firm for the Plan was also
approved by the Audit Committee of Waters Corporation&#146;s Board of Directors on March&nbsp;30, 2006.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">PwC&#146;s reports on the Plan&#146;s financial statements for the fiscal years ended December&nbsp;31, 2004 and
December&nbsp;31, 2003 contained no adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle. During the fiscal years ended
December&nbsp;31, 2004 and December&nbsp;31, 2003, and during the period from January&nbsp;1, 2005 through March
30, 2006, there have been no disagreements between the Plan&#146;s management and PwC on any accounting
principles or practices, financial statement disclosure or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of PwC, would have caused them to make reference
thereto in their reports on the financial statements for such years.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No reportable events as described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K have occurred within the
Plan&#146;s fiscal years ended December&nbsp;31, 2004 and December&nbsp;31, 2003 or during the period from January
1, 2005 through March&nbsp;30, 2006.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan has requested that PwC furnish a letter addressed to the Securities and Exchange
Commission (the &#147;SEC&#148;) stating whether it agrees with the above statements. A copy of PwC&#146;s letter
addressed to the SEC is filed with this Current Report on Form 8-K as Exhibit&nbsp;16.1.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On March&nbsp;30, 2006, the Employee Benefits Administration Committee of Waters Technologies
Corporation approved the appointment of Carlin, Charron &#038; Rosen, LLP as the independent registered
public accounting firm of the Plan for the fiscal year ending December&nbsp;31, 2005. The decision to
appoint Carlin, Charron &#038; Rosen, LLP as the independent registered public accounting firm for the
Plan was also approved by the Audit Committee of Waters Corporation&#146;s Board of Directors on March
30, 2006.
</DIV>

<!-- link2 "Item&nbsp;9.01. Financial Statements and Exhibits" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;9.01. Financial Statements and Exhibits
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Exhibit&nbsp;16.1 Letter from PricewaterhouseCoopers LLP, dated March&nbsp;30, 2006, to the Securities and
Exchange Commission.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">SIGNATURES
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the Plan has duly caused this
report to be signed on its behalf by the undersigned hereunto duly authorized.
</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>
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    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Waters Employee Investment Plan<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date: March 31, 2006&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ John Ornell
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">John Ornell&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Employee Benefits Administration Committee&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>b60099wcexv16w1.htm
<DESCRIPTION>EX-16.1 LETTER FROM PRICEWATERHOUSECOOPERS, DATED 3/30/06
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Exhibit&nbsp;16.1
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">March&nbsp;30, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, DC 20549

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Commissioners:
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We have read the statements made by Waters Employee Investment Plan (copy attached), which we
understand will be filed with the Securities and Exchange Commission, pursuant to Item&nbsp;4.01 of Form
8-K, as part of the Form 8-K of Waters Employee Investment Plan dated March&nbsp;30, 2006. We agree with
the statements concerning our Firm in such Form 8-K.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Very truly yours,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>/s/ PricewaterhouseCoopers LLP &nbsp;&nbsp;&nbsp;</U><BR>
PricewaterhouseCoopers LLP

</DIV>


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