<?xml version="1.0"?>
<ownershipDocument>

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    <periodOfReport>2007-06-29</periodOfReport>

    <issuer>
        <issuerCik>0001385187</issuerCik>
        <issuerName>Covidien Ltd.</issuerName>
        <issuerTradingSymbol>COV</issuerTradingSymbol>
    </issuer>

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            <rptOwnerCik>0001223633</rptOwnerCik>
            <rptOwnerName>MEELIA RICHARD J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O COVIDIEN LTD.</rptOwnerStreet1>
            <rptOwnerStreet2>15 HAMPSHIRE STREET</rptOwnerStreet2>
            <rptOwnerCity>MANSFIELD</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02048</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
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            <isOfficer>1</isOfficer>
            <officerTitle>President and CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

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            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>195997</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>195997</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>67.6646</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-06-29</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F4"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>11451</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2010-10-23</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>11451</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>11451</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>43.0878</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-07-02</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>640200</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2017-07-02</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>640200</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>640200</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Consists of previously granted Restricted Stock Unit (RSU) awards adjusted pursuant to the terms of the original grant agreement to reflect the separation and distribution of Covidien Ltd. by and from Tyco International Ltd. on June 29, 2007.  Upon vesting, the RSUs convert to Common Shares.  The Reporting Person will receive dividend equivalent stock units on the RSUs.</footnote>
        <footnote id="F2">Includes shares distributed to Reporting Person in connection with pro-rata distribution of the shares of Covidien Ltd. (&quot;Company&quot;) to the stockholders of Tyco International Ltd.  Pursuant to the exemption under Section 16a-9(a) of the Securities Exchange Act of 1934, this transaction is not required to be reported.</footnote>
        <footnote id="F3">Restricted stock units vest in equal installments on the first, second, third and fourth anniversary of the grant date and are settled in common shares upon vesting.  The Reporting Person will receive dividend equivalent stock units in connection with this award.</footnote>
        <footnote id="F4">Consists of previously granted employee stock options adjusted pursuant to the terms of the original grant agreement to reflect the separation and distribution of Covidien Ltd. by and from Tyco International Ltd. on June 29, 2007.  The employee stock option vests and is exercisable on the schedule set forth in the original grant agreement.  Generally options are fully exercisable on the fourth anniversary of the original grant date and expire on the ten year anniversary date of the original grant date.</footnote>
        <footnote id="F5">Subject to acceleration upon certain events, options become exercisable in four equal installments on each of the first, second, third and fourth anniversary of the grant date.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: John W. Kapples, Attorney in Fact</signatureName>
        <signatureDate>2007-07-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
