<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001786898</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001000697</issuerCik>
      <issuerName>WATERS CORP /DE/</issuerName>
      <secFileNumber>001-14010</secFileNumber>
      <issuerAddress>
        <com:street1>34 MAPLE ST</com:street1>
        <com:city>MILFORD</com:city>
        <com:stateOrCountry>MA</com:stateOrCountry>
        <com:zipCode>01757</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>5084782000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Pratt Jonathan M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Former Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>2158</noOfUnitsSold>
      <aggregateMarketValue>632950.46</aggregateMarketValue>
      <noOfUnitsOutstanding>59126977</noOfUnitsOutstanding>
      <approxSaleDate>12/08/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>12/08/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted - 02/18/2021</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2158</amountOfSecuritiesAcquired>
      <paymentDate>12/08/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jonathan Pratt</name>
        <address>
          <com:street1>34 Maple Street</com:street1>
          <com:city>Milford</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>01757</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>11/15/2023</saleDate>
      <amountOfSecuritiesSold>8758</amountOfSecuritiesSold>
      <grossProceeds>2335547.04</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>12/08/2023</noticeDate>
      <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jonathan Pratt</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
