Company:  SYNERGETICS USA INC (SURG)
Form Type:  10-K
Filing Date:  10/15/2007 
CIK:  0000836429 
Address:  3845 CORPORATE CENTRE DRIVE 
City, State, Zip:  O'FALLON, Missouri 63368 
Telephone:  636-939-5100 
Fiscal Year:  07/31 
Last Trade
Last Trade: 
$1.22   		Change: 
0.00 (0.00%)  
Trade Time: 
Feb 09   		Market Cap: 
$29.89M
Description of Business
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  FORM 10-K
    PART I
      Item 1. Business
    PART II
      Item 5. Market for Registrant's Common Equity, Related ...
      Item 6. Selected Financial Data
      Item 7. Management's Discussion and Analysis of Financial ...
        Results of Operations
    PART III
      Item 10. Directors, Executive Officers and Corporate Governance
      Item 13. Certain Relationships and Related Transactions, and ...
    PART IV
      Item 15. Exhibits and Financial Statement Schedules
    Report of Independent Registered Public Accounting Firm
    Report of Independent Registered Public Accounting Firm
    Report of Independent Registered Public Accounting Firm
    BALANCE SHEET
    INCOME STATEMENT
    STOCKHOLDERS EQUITY
    CASH FLOW
    Notes to Consolidated Financial Statements
      INCOME STATEMENT
    VALUATION AND QUALIFYING ACCOUNTS
    SIGNATURES
    Index to Exhibits
  EXHIBIT 21
    SUBSIDIARIES
  EXHIBIT 23.1
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 23.2
  EXHIBIT 31.1
    CERTIFICATIONS
  EXHIBIT 31.2
    CERTIFICATIONS
  EXHIBIT 32.1
    CERTIFICATION PURSUANT TO
  EXHIBIT 32.2
    CERTIFICATION PURSUANT TO
BROKERAGE PARTNERS
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