Form: 10-Q

Quarterly report [Sections 13 or 15(d)]

May 15, 1997

SUBSIDIARIES OF THE COMPANY

Published on May 15, 1997



EXHIBIT 21

SUBSIDIARIES OF THE COMPANY


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

Access Medical Systems, Inc. Delaware

Acumedia Manufacturers, Inc. Maryland

Cardiopet Incorporated Delaware

Environetics, Inc. Delaware

ETI Corporation Delaware

IDEXX Distribution Corporation Delaware

IDEXX Laboratories Foreign Sales Corporation U.S. Virgin Islands

IDEXX GmbH Germany

IDEXX Laboratories Italia S.r.l. Italy

IDEXX LABORATORIES PTY. LIMITED Australia

IDEXX Laboratories, Limited England and Wales

IDEXX Laboratories, KK Japan

IDEXX S.A. France

IDEXX Laboratories (NZ) Limited New Zealand

IDEXX Laboratories Canada Corporation Canada

IDEXX Laboratories B.V. The Netherlands

IDEXX Veterinary Services, Inc. Delaware

IDEXX Logistique et Scientifique Europe S.A. France

IDEXX Management Services Europe S.A. France

National Information Systems Corporation Wisconsin

RADIOPET INCORPORATED Delaware

Ubitech Aktiebolag Sweden






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