SUBSIDIARIES OF THE REGISTRANT

Published on March 31, 1997




Exhibit 21



SUBSIDIARIES OF THE COMPANY



Name Jurisdiction of Incorporation
---- -----------------------------


Access Medical Systems, Inc. Delaware

Cardiopet Incorporated Delaware

Environetics, Inc. Delaware

ETI Corporation Delaware

IDEXX Laboratories Foreign Sales Corporation U.S. Virgin Islands

IDEXX GmbH Germany

IDEXX Laboratories Pty. Limited Australia

IDEXX Laboratories, Limited England and Wales

IDEXX Laboratories, KK Japan

IDEXX S.A. France

IDEXX Laboratories Canada Corporation Canada

IDEXX Laboratories B.V. The Netherlands

IDEXX Logistique et Scientifique Europe S.A. France

IDEXX Management Services Europe S.A. France

IDEXX Veterinary Services, Inc. Delaware

Radiopet Incorporated Delaware

Ubitech Aktiebolag Sweden

IDEXX Laboratories (NZ) Limited New Zealand

IDEXX Distribution Corporation Delaware

IDEXX Laboratories Italia S.r.l. Italy

National Information Systems Corporation Wisconsin

Acumedia Manufacturers, Inc. Maryland