Mail Stop 6010
      February 3, 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 response letter dated January 23, 2006
and filings and have the following comment. Where indicated, we
think
you should revise your future documents in response to this
comment.
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-Q for the quarter ended October 1, 2005

Note 16 - Subsequent Event, page 17

1. Please refer to our prior comment 3.  Since you entered into
the
referenced supply agreement with Baxter during the normal course
of
your business operations, classification of the litigation
settlement
under this agreement as non-operating income does not appear
appropriate.  Please present this gain within operating income in
your future filings, starting with your fiscal 2006 third quarter
Form 10-Q.  Note the item may be disclosed as a separate line item
within operating income.

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

	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



??

??

??

??

Mr. Ronald J. Ryan
Haemonetics Corporation
Page 2