Mail Stop 6010
      January 11, 2006

By U.S. Mail and Facsimile to (781) 356-5799

Mr. Ronald J. Ryan
Vice President and Chief Financial Officer
Haemonetics Corporation
400 Wood Road
Braintree, MA 02184

		RE: 	Haemonetics Corporation
			Form 10-K for fiscal year ended April 2, 2005
			Form 10-Q for the quarter ended October 1, 2005
      File No.  001-10730

Dear Mr. Ryan,

      We have reviewed your filing and have the following
comments.
We have limited our review of your filing to those issues we have
addressed in our comments. Where indicated, we think you should
revise your future documents in response to these comments.  If
you
disagree, we will consider your explanation as to why our comment
is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with information so we may better understand
your
disclosure.  After reviewing this information, we may raise
additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.


Form 10-K for the year ended April 2, 2005

Note 2 - Summary of Significant Accounting Policies, page 40

Foreign Currency, page 44

1. We note your disclosure "In the event the hedged forecasted
transaction does not occur, or it becomes probable that it will
not
occur, the Company would reclassify the effective portion of any
gain
or loss on the related cash flow hedge from other comprehensive
income to retained earnings at that time."  Please tell us why it
is
appropriate to record hedging gains and losses in retained
earnings
in situations where the forecasted transaction does not occur or
is
no longer probable, citing any authoritative literature upon which
you are relying.    For reference also see paragraph 4(q) of SFAS
138.

Item 9A - Controls and Procedures, page 64

2. We note your disclosure that management has concluded that your
disclosure controls and procedures are effective "to ensure that
material information relating to the Company, including its
consolidated subsidiaries, is made known to them by others within
those entities." The language that is currently included after the
word "effective" in your disclosure appears to be superfluous,
since
the meaning of "disclosure controls and procedures" is established
by
Rule 13a-15(e) of the Exchange Act. However, if you do not wish to
eliminate this language, please revise future filings so that the
language that appears after the word "effective" is substantially
similar in all material respects to the language that appears in
the
entire two-sentence definition of "disclosure controls and
procedures" set forth in Rule 13a-15(e).

Form 10-Q for the quarter ended October 1, 2005

Note 16 - Subsequent Event, page 17

3. We see that you received $30.8 million from Baxter in full
settlement of a legal dispute.  We further see that you plan to
record $26.3 million as non-operating other income.  Please
describe
the nature and significant components of the $26.3 million gain
and
tell us why the classification as non-operating income is
appropriate.  Revise your planned presentation of this item as
necessary based on our comment.

	As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your responses to our
comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed decision.  Since the company and
its management are in possession of all facts relating to a
company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	You may contact Eric Atallah, Staff Accountant at (202) 551-
3663
or me at (202) 551-3603 regarding comments on the financial
statements and related matters.  In this regard, do not hesitate
to
contact Angela Crane, Branch Chief, at (202) 551-3554 with any
other
questions.

      								Sincerely,

								Jay Webb
								Reviewing Accountant



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Mr. Ronald J. Ryan
Haemonetics Corporation
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