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        <link:definition>090600 - Disclosure - LONG-TERM DEBT (Details)</link:definition>
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        <link:definition>090700 - Disclosure - OPERATING LEASES (Details)</link:definition>
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        <link:definition>090800 - Disclosure - SHARE-BASED COMPENSATION (Details)</link:definition>
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        <link:definition>090900 - Disclosure - EMPLOYEE RETIREMENT PLANS (Details)</link:definition>
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        <link:definition>091000 - Disclosure - INCOME TAXES (Details)</link:definition>
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        <link:definition>091002 - Disclosure - INCOME TAXES, UNRECOGNIZED TAX BENEFITS AND CARRYFORWARDS (Details)</link:definition>
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      <link:roleType roleURI="http://photronics.com/role/IncomeTaxesDetailsCalc01" id="IncomeTaxesDetailsCalc01">
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        <link:definition>091002 - Disclosure - INCOME TAXES (Details) CALC 01</link:definition>
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        <link:definition>091100 - Disclosure - EARNINGS PER SHARE (Details)</link:definition>
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        <link:definition>091200 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details)</link:definition>
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        <link:definition>091300 - Disclosure - GEOGRAPHIC AND SIGNIFICANT CUSTOMER INFORMATION (Details)</link:definition>
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        <link:definition>091400 - Disclosure - CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME BY COMPONENT (Details)</link:definition>
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        <link:definition>091500 - Disclosure - CONCENTRATIONS OF CREDIT RISK (Details)</link:definition>
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        <link:definition>091600 - Disclosure - RELATED PARTY TRANSACTIONS (Details)</link:definition>
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        <link:definition>091700 - Disclosure - FAIR VALUE MEASUREMENTS (Details)</link:definition>
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        <link:definition>091800 - Disclosure - SHARE REPURCHASE PROGRAM (Details)</link:definition>
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        <link:definition>091900 - Disclosure - JOINT VENTURE, TECHNOLOGY LICENSE AND OTHER AGREEMENTS WITH MICRON TECHNOLOGY, INC. (Details)</link:definition>
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        <link:definition>092000 - Disclosure - GAINS ON SALE OF INVESTMENTS (Details)</link:definition>
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        <link:definition>092100 - Disclosure - SUBSIDIARY DIVIDEND (Details)</link:definition>
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        <link:definition>092300 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS (Details)</link:definition>
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        <link:definition>092400 - Schedule - Schedule II-Valuation and Qualifying Accounts (Details)</link:definition>
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