Exhibit 23.1   

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-60054) of Waters Corporation of our report dated June 13, 2007 relating to the financial statements of the Waters Employee Investment Plan, which appears in this Form 11-K.

/s/ Carlin, Charron & Rosen, LLP

Westborough, Massachusetts
June 15, 2007