Waters Corp (Waters) designs, manufactures and sells analytical instruments and software. The company offers liquid chromatography, ultra-performance liquid chromatography, mass spectrometry technology systems; and supports products including chromatography columns, post-warranty service plans and other consumable products. It offers its products to customers in R&D, QA and other laboratory applications in life science, pharmaceutical, biochemical, industrial, nutritional safety, environmental, academic and governmental sectors.

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The company maintains an active research and development program focused on the development and commercialization of products that extend, complement, and update its existing product offering. The company has increased research and development expenses due to its commitment to invest significantly in new product development and existing product enhancements, as well as through acquisitions. The R&D units of Waters Corp include the main research and development center located in Milford, Massachusetts, which is responsible for developing nearly all of the company's LC products. The facilities in England are primarily responsible for developing the majority of the company's MS products. The research and development center in New Castle, Delaware, focuses on developing most of the company's current materials characterization products. Additionally, the company maintains research laboratories in Cambridge, MA, and at the University of Delaware, which serve as strategic, collaborative spaces for partnering with academia, research, and industry. In FY2024, the company spent US$183 million on its R&D activities, which as a percentage of revenue stood at 6.2%, and grew 4.6% YoY.