March 27, 2007

Via U.S. Mail and Facsimile (978-715-1390)

Kathleen B. Allen
Vice President and Chief Financial Officer
Millipore Corporation
290 Concord Road
Billerica, MA 01821

	Re:	Millipore Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2005
		Filed March 15, 2006
		File No. 1-09781

Dear Ms. Allen:

      We have reviewed your response letter dated March 1, 2007
and
we have the following comments.  We welcome any questions you may
have about our comments or on any other aspect of our review.
Feel
free to call us at the telephone numbers listed at the end of this
letter.

General
1. Please refer to comment 1 in our letter dated January 31, 2007.
Please identify for us, by name and a brief description, each type
of
the specific products and technologies that you have, directly or
indirectly, provided into Syria.
2. We note the representation in your response to our prior
comment 3
that, to the best of your knowledge, understanding, and belief, no
products or services you have provided into Syria "have been put
to
military use."  Please clarify for us whether, to the best of your
knowledge, understanding, and belief, any of the products,
technology
or services provided into Syria have military uses.  If so,
identify
for us the types of products, technologies and services provided
into
Syria, and explain to us whether the products and technologies can
be
considered dual-use items.  Please also discuss briefly your
compliance with U.S. export law in connection with the provision
of
such products, technologies and services into Syria.

* * * * *

      Please respond to these comments within 10 business days or
tell us when you will provide us with a response.  Please file
your
response letter on EDGAR.

      Please understand that we may have additional comments after
we
review your response to our comments.  Please contact Pradip
Bhaumik,
Attorney-Advisor, at (202) 551-3333 if you have any questions
about
the comments or our review.  You may also contact me at (202) 551-
3470.

								Sincerely,



								Cecilia D. Blye, Chief
								Office of Global Security
Risk



cc: 	Peggy Fisher
		Assistant Director
	Division of Corporation Finance


Kathleen B. Allen
Millipore Corporation
March 27, 2007
Page 1