<SEC-DOCUMENT>0001035267-14-000064-index.html : 20140715
<SEC-HEADER>0001035267-14-000064.hdr.sgml : 20140715
<ACCEPTANCE-DATETIME>20140605171747
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001035267-14-000064
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140605

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTUITIVE SURGICAL INC
		CENTRAL INDEX KEY:			0001035267
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		IRS NUMBER:				770416458
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1020 KIFER ROAD
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94086
		BUSINESS PHONE:		4085232100

	MAIL ADDRESS:	
		STREET 1:		1020 KIFER ROAD
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94086
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>isrglogo.jpg
<DESCRIPTION>LOGO
<TEXT>
Document 2 - file: isrglogo.jpg

</DOCUMENT>
</SEC-DOCUMENT>