EXHIBIT (10)-l

THE BAUSCH & LOMB INCORPORATED SUPPLEMENTAL MANAGEMENT 
EXECUTIVE INCENTIVE PLAN
As amended and restated 12/12/95


1.0	INTRODUCTION

The Supplemental Management Executive Incentive Plan is 
designed to advance the interests of Bausch & Lomb and its 
shareholders by (i) providing incentives for those key 
executives who have overall responsibility for the 
performance of the company; (ii) reinforcing corporate 
financial goals; (iii) providing competitive levels of 
compensation for key executives; and (iv) aligning 
management and shareholder interests.

The Plan is established to allow the Committee on Management 
of the Board of Directors (the "Committee"), in its 
discretion, to make an incentive award in addition to that 
calculated in The Management Executive Incentive Plan (MEIP) 
if the executive's or company's performance exceeds the 
performance measured by MEIP.


2.0	ELIGIBILITY

Senior officers with overall responsibility for the long 
term performance of the Company are eligible to participate 
in The Supplemental Management Executive Incentive Plan.  
The Committee will designate the executives to participate 
in the Plan.  The participant must be on the payroll in an 
eligible position before July 1 of the plan year, to be 
eligible for an award.


3.0	SUPPLEMENTAL AWARDS

The Committee will make an award under this Plan if it 
determines that such an award is in the interests of Bausch 
& Lomb and its shareholders given the criteria set forth in 
Section 1.0 above.  Awards under this Plan may be made in 
cash or Bausch & Lomb Class B Stock granted pursuant to the 
1990 Stock Incentive Plan or any successor plan.


4.0	ADMINISTRATION OF THE PLAN

The Committee reserves the right to interpret, amend, modify 
or terminate the existing program in accordance with 
changing conditions.  Further, no participant eligible to 
receive any payments shall have any rights to pledge, 
assign, or otherwise dispose of unpaid portion of such 
payments.  The Committee is responsible for overall 
administration of the Plan.  It will determine who will 
receive incentives and the amount of each incentive.  The 
Committee may change or terminate the Plan at any time and 
no person has any rights with respect to an incentive award 
until it has been paid.


5.0	INCENTIVE AWARD DISTRIBUTION

Incentive awards, when payable, shall be paid in the latter 
part of the month of February following the close of the 
preceding fiscal year.

Participants may also elect to defer all or part of an 
incentive award in accordance with the procedure set forth 
in the Company's Deferred Compensation Plan.  Any payments 
made under this Plan which would result in incentive 
compensation to a participant which would not be deductible 
pursuant to IRC Section 162(m) ($1MM cap on individual 
compensation deductions for publicly traded corporations) 
shall, to the extent of such non-deductible compensation, 
automatically be paid into the Deferred Compensation Plan on 
behalf of the participant.  Such deferred payment would be 
invested at the direction of the plan participant, and would 
be paid out subsequent to retirement.



			BAUSCH & LOMB INCORPORATED
			BY:	/s/Deborah K. Smith
			DEBORAH K. SMITH
			SENIOR VICE PRESIDENT
			HUMAN RESOURCES


AGREED to this 15th day
of January, 1996.