<SUBMISSION>
<ACCESSION-NUMBER>0000950135-06-007491
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20061213
<ITEMS>5.03
<ITEMS>8.01
<FILING-DATE>20061219
<DATE-OF-FILING-DATE-CHANGE>20061219
<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>061285399
</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>b63457wce8vk.htm
<DESCRIPTION>WATERS CORPORATION
<TEXT>
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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="left" style="font-size: 10pt; margin-top: 12pt">Date of report (Date of earliest event reported)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; December&nbsp;13, 2006
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Waters Corporation</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%">
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    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top">01-14010<BR>
(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">13-3668640<BR>
(IRS Employer Identification No.)</TD>
</TR>
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</TABLE>
</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="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<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>
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</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>


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    <TD nowrap align="left"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</TD>
</TR>
</TABLE>
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    <TD>&nbsp;</TD>
    <TD>Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD>
</TR>
</TABLE>
</DIV>

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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
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    <TD></TD>
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<TR valign="top">
    <TD nowrap align="left"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
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    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</TD>
</TR>
</TABLE>
</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>





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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;5.03&nbsp;&nbsp;&nbsp; Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;8.01&nbsp;&nbsp;&nbsp; Other Events.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="b63457wcexv99w1.htm">EX-99.1 Waters Corporation Bylaw Amendments</A></TD></TR>
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<!-- link2 "Item&nbsp;5.03&nbsp;&nbsp;&nbsp; Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year." -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5.03&nbsp;&nbsp;&nbsp; Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On December&nbsp;13, 2006, the board of directors (the &#147;Board&#148;) of Waters Corporation (the
&#147;Corporation&#148;), upon the recommendation of the Nominating and Corporate Governance Committee of the
Board, approved and adopted the following amendments to the Corporation&#146;s Bylaws (&#147;Bylaws&#148;):
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;II, Section&nbsp;1 of the Bylaws was amended to change the voting standard for the election
of directors from a plurality to a majority voting standard in uncontested elections. Under the
new majority voting standard, a nominee for director shall be elected to the Board if the votes
cast for such nominee&#146;s election exceed the votes cast against such nominee&#146;s election. Directors
will continue to be elected by plurality vote at any meeting of stockholders for which the number
of nominees exceeds the number of directors to be elected. If an incumbent director fails to be
re-elected by a majority vote when such a vote is required and offers to resign, and if that
resignation is not accepted by the Board, such director shall continue to serve until the next
annual meeting and until his or her successor is duly elected, or his or her earlier resignation or
removal. If a director&#146;s resignation is accepted by the Board, or if a nominee for director is not
elected and the nominee is not an incumbent director, then the Board, in its sole discretion, may
fill any resulting vacancy pursuant to the provisions of Article&nbsp;II, Section&nbsp;2 of the Corporation&#146;s
Bylaws or may decrease the size of the Board pursuant to the provisions of Article&nbsp;II, Section 1(a)
of the Corporation&#146;s Bylaws.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The amendments to the Bylaws are effective December&nbsp;13, 2006. The new Article&nbsp;II, Section
1(b) of the Bylaws is included as exhibit 99.1 to this Form 8-K.
</DIV>
<!-- link2 "Item&nbsp;8.01&nbsp;&nbsp;&nbsp; Other Events." -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8.01&nbsp;&nbsp;&nbsp; Other Events.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In connection with the Bylaw amendments referred to in Item&nbsp;5.03 of this Form 8-K, the Board, upon
the recommendation of the Nominating and Corporate Governance Committee of the Board, approved and
adopted the following amendments to the Corporation&#146;s Corporate Governance Guidelines
(&#147;Guidelines&#148;) on December&nbsp;13, 2006.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Guidelines were amended to provide that it is the policy of the Board that a director who
fails to receive the required number of votes for re-election in accordance with the Bylaws offer
to resign. In addition, the director whose resignation is under consideration shall abstain from
participating in any decision regarding that resignation. The Nominating and Corporate Governance
Committee and the Board may consider any factors they deem relevant in deciding whether to accept a
director&#146;s resignation. The Board shall publicly disclose its decision regarding the resignation
within ninety (90)&nbsp;days after the results of the election are certified. If the resignation is not
accepted, the director will continue to serve until the next annual meeting and until the
director&#146;s successor is elected and qualified.
</DIV>


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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Guidelines were also amended to provide that the Board nominate for election or
re-election as directors only candidates who agree to tender, following the annual meeting at which
they are elected or re-elected as directors, irrevocable resignations that will be effective upon
(i)&nbsp;the failure to receive the required vote at the next annual meeting at which they are nominated
for re-election and (ii)&nbsp;Board acceptance of such resignation. In addition, it is the policy of
the Board to fill director vacancies and new directorships only with candidates who agree to
tender, promptly following their appointment to the Board, the same form of resignation tendered by
other directors in accordance with the Guidelines.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The amendments to the Guidelines are effective December&nbsp;13, 2006.
</DIV>


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<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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
</DIV>

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<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">WATERS CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Dated:  December 19, 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 valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">John Ornell&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Vice President,
Finance and Administration
and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>b63457wcexv99w1.htm
<DESCRIPTION>EX-99.1 WATERS CORPORATION BYLAW AMENDMENTS
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Exhibit&nbsp;99.1
</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="1%" nowrap align="left"><B></B></TD>
    <TD width="5%">&nbsp;</TD>
    <TD>Section&nbsp;1 of Article&nbsp;II of the Bylaws of the Corporation, captioned &#147;Board of Directors
 &#151; Number and Term of Office,&#148; is redesignated Section&nbsp;1(a), and the following new subsection
(b)&nbsp;is added to Section&nbsp;1 of Article&nbsp;II of the Bylaws:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD><B>(b) Procedure for Stockholder Election of Directors; Required Vote. </B>At any meeting
of the stockholders for the election of directors at which a quorum is present, each
director shall be elected by the affirmative vote of a majority of the votes cast
with respect to the director, <U>provided </U>that if the number of nominees
exceeds the number of directors to be elected, directors shall be elected by the
affirmative vote of a plurality of the votes cast. For purposes of this Section
1(b), votes cast shall include votes for, against or to withhold authority for a
director. An abstention or broker non-vote shall not count as a vote cast with
respect to a director. If an incumbent director fails to be reelected by a majority
vote when such a vote is required and offers to resign, and if that resignation is
not accepted by the Board of Directors, such director shall continue to serve until
the next annual meeting and until his or her successor is duly elected, or his or
her earlier resignation or removal. If a director&#146;s resignation is accepted by the
Board of Directors or if a nominee for director is not elected and the nominee is
not an incumbent director, then the Board of Directors, in its sole discretion, may
fill any resulting vacancy pursuant to the provisions of Article&nbsp;II, Section&nbsp;2 of
these Bylaws or may decrease the size of the Board of Directors pursuant to the
provisions of Article&nbsp;II, Section 1(a) of these Bylaws.</TD>
</TR>

</TABLE>
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