Bausch & Lomb Incorporated
                              
                         Exhibit 12
                              
   Statement Regarding Computation of Ratio of Earnings to
                        Fixed Charges
                              
                (Dollar Amounts In Millions)

                                                      
                                    December 26,      December 27,
                                        1998              1997
Earnings before provision of                              
income taxes and minority 
                                                     
interests                                $130.4            $118.0
                                                          
Fixed charges                             102.6              57.9
                                                          
Capitalized interest, net of                              
current period amortization                 0.3               0.3
                                                          
Total earnings as adjusted               $233.3            $176.2
                                                          
Fixed charges:                                            
Interest (including interest                                    
expense and capitalized interest)        $100.7             $56.1
                                                          
Portion of rents representative                                         
of the interest factor                      1.9               1.8
                                                          
Total fixed charges                      $102.6             $57.9
                                                          
Ratio of earnings to fixed charges       2.27<1>          3.04<2>
                                                          

1   Excluding the effects of restructuring charges,
    impairment of goodwill and purchased in-process research
    & development expense and a gain from the sale of the
    skin care product line recorded in 1998 the ratio of
    earnings to fixed charges at December 26, 1998 would have
    been 3.07.


2   Excluding the effects of the restructuring charges
    recorded in 1997 the ratio of earnings to fixed charges
    at December 27, 1997 would have been 4.28.