WOBURN, Mass.--(BUSINESS WIRE)--Jan. 23, 2006--PolyMedica Corporation (NASDAQ/NM: PLMD) announced today that its Board of Directors has declared a regular cash dividend for its fiscal 2006 third quarter ended December 31, 2005, of $0.15 per share of PolyMedica common stock. The dividend is payable on February 15, 2006, to shareholders of record at the close of business on February 6, 2006.