Form: SC 13G

Statement of Beneficial Ownership by Certain Investors

February 6, 1997

SC 13G: Statement of Beneficial Ownership by Certain Investors

Published on February 6, 1997


January 29, 1997



Merilee Raines
Idexx Labs, Inc.
One Idexx Drive
Westbrook, ME 04092


RE: Amended Schedule 13G


Enclosed pursuant to Rule 13d-2(b) under the Securities Exchange Act of
1934 is a report on Schedule 13G reporting beneficial ownership at
December 31, 1996 by American Express Company and American Express
Financial Corporation in common stock of Idexx Labs, Inc.


Sincerely,



Steve Turbenson
Director - External Reports and Tax




Enclosure






SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

SCHEDULE 13G


Under the Securities and Exchange Act of 1934



Idexx Labs, Inc.
(Name of Issuer)

Amendment #5

Common Stock
(Title of Class of Securities)



45168D-10-4
(CUSIP Number)




The information required in the remainder of this cover page (except any items
to which the form provides a cross-reference) shall not be deemed to be "filed"
for the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or
otherwise subject to the liabilities of that section of the Act but shall be
subject to all other provisions of the Act.









CUSIP NO. 45168D-10-4


1) Name of Reporting Person American Express Company

S.S. or I.R.S. Identification IRS No. 13-4922250
No. of Above Person


2) Check the Appropriate Box (a)
if a Member of a Group (b) X - Joint Filing


3) SEC Use Only


4) Citizenship or Place of Organization New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
WITH
(5) Sole Voting Power -0-
(6) Shared Voting Power 1,210,150
(7) Sole Dispositive Power -0-
(8) Shared Dispositive Power 2,372,050


9) Aggregate Amount Beneficially
Owned by Each Reporting Person 2,372,050


10) Check if the Aggregate Amount in
Row (9) Excludes Certain Shares Not Applicable


11) Percent of Class Represented by
Amount In Row (9) 7.5%


12) Type of Reporting Person CO, HC






CUSIP NO. 45168D-10-4


1) Name of Reporting Person American Express Financial Corporation

S.S. or I.R.S. Identification IRS No. 13-3180631
No. of Above Person


2) Check the Appropriate Box (a)
if a Member of a Group (b) X - Joint Filing


3) SEC Use Only


4) Citizenship or Place of Organization Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
WITH
(5) Sole Voting Power -0-
(6) Shared Voting Power 1,210,150
(7) Sole Dispositive Power -0-
(8) Shared Dispositive Power 2,372,050


9) Aggregate Amount Beneficially
Owned by Each Reporting Person 2,372,050


10) Check if the Aggregate Amount in
Row (9) Excludes Certain Shares Not Applicable


11) Percent of Class Represented by
Amount In Row (9) 7.5%


12) Type of Reporting Person CO, IA








1(a) Name of Issuer: Idexx Labs, Inc.

1(b) Address of Issuer's Principal One Idexx Drive
Executive Offices: Westbrook, ME 04092

2(a) Name of Person Filing: American Express Company
American Express Financial Corporation

2(b) Address of Principal Business Office: American Express Company
American Express Tower
200 Vesey Street
New York, NY 10285

American Express Financial Corporation
IDS Tower 10
Minneapolis, MN 55440


2(c) Citizenship: See Item 4 of Cover Page

2(d) Title of Class of Securities: Common Stock

2(e) Cusip Number: 45168D-10-4

3 Information if statement is filed pursuant to Rules 13d-1(b) or 13d-2(b):

American Express Company, one of the persons filing this statement, is a Parent
Holding Company in accordance with Rule 13d-1(b)(ii)(G).

American Express Financial Corporation, one of the persons filing this
statement, is an Investment Advisor registered under section 203 of the
Investment Advisors Act of 1940.


4(a) Amount Beneficially Owned as of December 31, 1996: See Item 9 of
Cover Pages

4(b) Percent of Class: See Item 11 of Cover Pages

4(c) Number of Shares as to which such person has:
(i) Sole power to vote or to direct the vote: See Item 5 of Cover Pages
(ii) Shared power to vote or direct the vote: See Item 6 of Cover Pages
(iii) Sole power to dispose or to direct the disposition of: See Item 7
of Cover Pages
(iv) Shared power to dispose or to direct the disposition of: See Item 8
of Cover Pages


5 Ownership of 5% or Less of a Class:
If this statement is being filed to report the fact as of the date hereof the
reporting person has ceased to be the beneficial owner of more than five
percent of the class of securities, check the following ( ).

6 Ownership of more than 5% on Behalf of Another Person:

Not Applicable

7 Identification and Classification of the Subsidiary Which Acquired the
Security Being Reported on by the Parent Holding Company:

See Exhibit I

8 Identification and Classification of Members of the Group:

Not Applicable

9 Notice of Dissolution of Group:

Not Applicable

10 Certification:

By signing below I certify that, to the best of my knowledge and belief,the
securities referred to above were acquired in the ordinary course of business
and were not acquired for the purpose of and do not have the effect of
changing or influencing the control of the issuer of such securities and were
not acquired in connection with or as a participant in any transaction having
such purposes or effect.

After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.


American Express Financial Corporation



Dated: December 31, 1996 By
Signature


Steve Turbenson
Director - External Reports
and Tax
Name/Title

Telephone: (612) 671-2059



Exhibit Index


Exhibit I Identification and Classification of the Subsidiary
which Acquired the Security Being Reported on by
the Parent Holding Company.

Exhibit II Statement of American Express Company

Exhibit III Statement of American Express Financial Corporation



Exhibit I

to

Schedule 13G


One of the persons filing this statement is a parent holding company.
The relevant subsidiary, American Express Financial Corporation, is a
Delaware Corporation and a registered Investment Advisor under section 203
of the Investment Advisors Act of 1940.



EXHIBIT II

to

SCHEDULE 13G

under the

Securities Exchange Act of 1934

American Express Company, American Express Tower, World Financial
Center, New York, New York disclaims beneficial ownership of the
securities referred to in the Schedule 13G to which this exhibit is attached,
and the filing of this Schedule 13G shall not be construed as an admission
that American Express Company is, for the purpose of Section 13(d) or
13(g) of the Securities Exchange Act of 1934, the beneficial owner of any
securities covered by this Schedule 13G.

Pursuant to Rule 13d-1(f) (1) and subject to the preceding disclaimer,
American Express Company affirms it is individually eligible to use
Schedule 13G and agrees that this Schedule is filed on its behalf, and
authorizes the President, any Vice President, the comptroller, the
Secretary, the General Counsel, any Associate General Counsel or any
Counsel, each with power to act singly, of each subsidiary of American
Express Company making this filing to sign this statement on behalf of
American Express Company.


AMERICAN EXPRESS COMPANY



By:____________________________
Name: Stephen P. Norman
Title: Secretary



Exhibit III

to

Schedule 13G

Under the

Securities Exchange Act of 1934


Pursuant to Rule 13d-1(f)(1), American Express Financial Corporation
affirms that it is individually eligible to use Schedule 13G and agrees that
this Schedule is filed in its behalf.


American Express Financial Corporation


By:
Steve Turbenson
Director - External Reports
and Tax