<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001569205</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>6</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001000697</issuerCik>
        <issuerName>WATERS CORP</issuerName>
        <issuerCusips>
         <issuerCusipNumber>941848103</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>34 Maple Street</com:street1>
          <com:city>Milford</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>01757</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Fundsmith LLP</reportingPersonName>
      <memberGroup>a</memberGroup>
      <citizenshipOrOrganization>X0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>4294850.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4308930.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>4308930.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.4</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>WATERS CORP</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>34 Maple Street, Milford , MA, 01757</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Fundsmith LLP</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>33 Cavendish Square, London, UK, W1G 0PW</principalBusinessOfficeOrResidenceAddress>
        <citizenship>United Kingdom</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>OO</typeOfPersonFiling>
      </item3>
      <item4>
<amountBeneficiallyOwned>4308930.00</amountBeneficiallyOwned>
        <classPercent>4.4</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>4294850.00</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0.00</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>4308930.00</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0.00</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>N</notApplicableFlag>
        <identificationAndClassificationOfGroupMembers>Fundsmith LLP is a Securities Affiliate of Fundsmith Investment Services Ltd, an Investment Manager incorporated in Mauritius. Fundsmith Investment Services Limited is 8.34% owned by Mr Mark Laurence, 13.83% by Mr Julian Robins and 77.83% by Eighth Wonder Limited which is 100% owned by THE EIGHTH WONDER FOUNDATION</identificationAndClassificationOfGroupMembers>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11. I also certify that, to the best of my knowledge and belief, the foreign regulatory scheme applicable to the Investment Adviser is substantially comparable to the regulatory scheme applicable to the functionally equivalent U.S. institution(s). I also undertake to furnish to the Commission staff, upon request, information that would otherwise be disclosed in a Schedule 13D.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Fundsmith LLP</reportingPersonName>
      <signatureDetails>
        <signature>Tom Armstrong</signature>
        <title>Director</title>
        <date>05/14/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureComments>After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.</signatureComments>
  </formData>
</edgarSubmission>
