EMPLOYEE STOCK OWNERSHIP PLAN (ESOP)	9 Months Ended
Jan. 26, 2013
EMPLOYEE STOCK OWNERSHIP PLAN (ESOP)	NOTE 7 EMPLOYEE STOCK OWNERSHIP PLAN (ESOP) During 1990, our Board of Directors adopted a leveraged ESOP. In fiscal 1991, under the provisions of the plan and related financing arrangements, Patterson loaned the ESOP $22,000 (the “1990 note”) for the purpose of acquiring its then-outstanding preferred stock, which was subsequently converted to common stock. The contribution from the ESOP to employees is determined annually by the Board of Directors. Shares of stock acquired by the plan are allocated to each participant who has completed 1,000 hours of service during the plan year. The shares under the 1990 note were grandfathered from the accounting provisions of ASC Topic 718-40, Employer Stock Ownership Plan and, therefore, the provisions of the former Accounting Practices for Certain Employee Stock Ownership Plans (“SOP 76-3”), applied throughout fiscal 2011. The remaining unallocated shares in the ESOP were acquired in fiscal years 2002 and 2006 and these shares are accounted for under ASC 718-40. Accordingly, these shares are not considered outstanding for computation of earnings per share until the shares are committed for release to the participants. When the shares are committed for release and allocated to the participants, our expense is determined based on the current fair value. As of January 26, 2013, a total of 3,589,345 of unallocated shares were held by the ESOP. The ESOP expense recognized during the three months ended January 26, 2013 and January 28, 2012 was $5,700 and $6,100, respectively. The ESOP expense recognized during the nine months ended January 26, 2013 and January 28, 2012 was $17,100 and $18,250, respectively. In fiscal year 2011 and prior years, substantially all contributions to participants were made using an allocation of shares under the 1990 note, with expense recognized based on the original cost of acquiring the shares. Beginning in fiscal year 2012, contributions to participants were recognized based on the fair value of the shares released and allocated to participants.

NOTE 7 EMPLOYEE STOCK OWNERSHIP PLAN (ESOP)

During 1990, our Board of Directors adopted a leveraged ESOP. In fiscal 1991, under the provisions of the plan and related financing arrangements, Patterson loaned the ESOP $22,000 (the “1990 note”) for the purpose of acquiring its then-outstanding preferred stock, which was subsequently converted to common stock. The contribution from the ESOP to employees is determined annually by the Board of Directors. Shares of stock acquired by the plan are allocated to each participant who has completed 1,000 hours of service during the plan year. The shares under the 1990 note were grandfathered from the accounting provisions of ASC Topic 718-40, Employer Stock Ownership Plan and, therefore, the provisions of the former Accounting Practices for Certain Employee Stock Ownership Plans (“SOP 76-3”), applied throughout fiscal 2011. The remaining unallocated shares in the ESOP were acquired in fiscal years 2002 and 2006 and these shares are accounted for under ASC 718-40. Accordingly, these shares are not considered outstanding for computation of earnings per share until the shares are committed for release to the participants. When the shares are committed for release and allocated to the participants, our expense is determined based on the current fair value. As of January 26, 2013, a total of 3,589,345 of unallocated shares were held by the ESOP.

The ESOP expense recognized during the three months ended January 26, 2013 and January 28, 2012 was $5,700 and $6,100, respectively. The ESOP expense recognized during the nine months ended January 26, 2013 and January 28, 2012 was $17,100 and $18,250, respectively. In fiscal year 2011 and prior years, substantially all contributions to participants were made using an allocation of shares under the 1990 note, with expense recognized based on the original cost of acquiring the shares. Beginning in fiscal year 2012, contributions to participants were recognized based on the fair value of the shares released and allocated to participants.