UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549

FORM 13F

FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: March 31, 2008

Check here if Amendment |_|; Amendment Number:

This Amendment (Check only one.): |_| is a restatement.
|_| adds new holdings entries.
Institutional Investment Manager Filing this Report: 

Name: W.P. Stewart & Co., Ltd.
Address: Trinity Hall
 43 Cedar Avenue, P.O. Box HM 2905
 Hamilton, Bermuda HM LX
Form 13F File Number: 28-1432

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager: 

Name: Seth L. Pearlstein
Title: General Counsel
Phone: 212-750-8585

Signature, Place, and Date of Signing:


/s/ Seth L. Pearlstein New York, NY 15 May 2008
---------------------- ------------ -----------------

Report Type (Check only one.):

|X| 13F HOLDINGS REPORT. (Check here if all holdings of this reporting manager
are reported in this report.)

|_| 13F NOTICE. (Check here if no holdings reported are in this report, and all holdings are reported by other reporting manager(s).)

|_| 13F COMBINATION REPORT. (Check here if a portion of the holdings for this reporting manger are reported in this report and a portion are reported by other reporting manager(s).)

1

FORM 13F SUMMARY PAGE 

Report Summary:

Number of Other Included Managers: 0
 ---------------------
Form 13F Information Table Entry Total: 32
 ---------------------
Form 13F Information Table Value Total: $2,672,948
 ---------------------
 (thousands)

List of Other Included Managers:

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.

None.

2 
 TITLE OF VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY
 NAME OF ISSUER CLASS CUSIP (x$1000) PRN AMT PRN CALL DSCRETN MANAGERS SOLE SHARED NONE
----------------------- -------- -------- -------- ------- --- ---- ------- -------- ------ -------- ------
ADOBE SYSTEMS INC COMMON STOCK 00724F101 96896 2722553 SH SOLE 2722553
AMAZON.COM INC COMMON STOCK 023135106 1763 24725 SH SOLE 24725
AMERICAN EXPRESS COMPANY COMMON STOCK 025816109 169848 3884909 SH SOLE 3884909
AUTODESK INC COMMON STOCK 052769106 368 11700 SH SOLE 11700
AUTOMATIC DATA PROCESSING INC COMMON STOCK 053015103 130651 3082112 SH SOLE 3082112
BECTON DICKINSON & CO COMMON STOCK 075887109 134415 1565695 SH SOLE 1565695
WALT DISNEY CO HOLDING CO COMMON STOCK 254687106 118261 3768664 SH SOLE 3768664
EBAY INC COMMON STOCK 278642103 78126 2618155 SH SOLE 2618155
FASTENAL CO COMMON STOCK 311900104 689 15000 SH SOLE 15000
GENERAL ELECTRIC CO COMMON STOCK 369604103 159245 4302762 SH SOLE 4302762
INFOSYS TECHNOLOGIES LTD COMMON STOCK 456788108 4025 112535 SH SOLE 112535
JOHNSON & JOHNSON COMMON STOCK 478160104 1591 24530 SH SOLE 24530
KELLOGG CO COMMON STOCK 487836108 162138 3084812 SH SOLE 3084812
MICROSOFT CORP COMMON STOCK 594918104 936 32986 SH SOLE 32986
MOODYS CORP COMMON STOCK 615369105 82269 2362021 SH SOLE 2362021
NIKE INC-CL B COMMON STOCK 654106103 391 5750 SH SOLE 5750
PAYCHEX INC COMMON STOCK 704326107 131199 3829520 SH SOLE 3829520
PEPSICO INC COMMON STOCK 713448108 184726 2558528 SH SOLE 2558528
POLO RALPH LAUREN CORP-CL A COMMON STOCK 731572103 699 12000 SH SOLE 12000
PROCTER & GAMBLE CO COMMON STOCK 742718109 224978 3210766 SH SOLE 3210766
QUALCOMM INC COMMON STOCK 747525103 159929 3900708 SH SOLE 3900708
HENRY SCHEIN INC COMMON STOCK 806407102 78034 1359485 SH SOLE 1359485
CHARLES SCHWAB CORP NEW COMMON STOCK 808513105 143270 7608588 SH SOLE 7608588
STAPLES INC COMMON STOCK 855030102 116445 5266599 SH SOLE 5266599
STRYKER CORP COMMON STOCK 863667101 7021 107940 SH SOLE 107940
TARGET CORP COMMON STOCK 87612E106 167136 3297872 SH SOLE 3297872
TIME WARNER INC COMMON STOCK 887317105 239 17025 SH SOLE 17025
UNITED TECHNOLOGIES CORP COMMON STOCK 913017109 106129 1542125 SH SOLE 1542125
WALGREEN CO COMMON STOCK 931422109 112667 2957924 SH SOLE 2957924
WHOLE FOODS MARKET INC COMMON STOCK 966837106 90731 2751925 SH SOLE 2751925
WM WRIGLEY JR CO COMMON STOCK 982526105 470 7475 SH SOLE 7475
WYETH COMMON STOCK 983024100 7661 183465 SH SOLE 183465

 2672948 No. of Other Managers 0

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