SUBSIDIARIES OF THE COMPANY

Published on March 27, 1998



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 Food Safety Net Services, Inc. Delaware

IDEXX GmbH Germany

IDEXX Laboratories B.V. The Netherlands

IDEXX Laboratories Canada Corporation Canada

IDEXX Laboratories Foreign Sales Corporation U.S. Virgin Islands

IDEXX Laboratories Italia S.r.l. Italy

IDEXX Laboratories, KK Japan

IDEXX Laboratories, Limited England and Wales

IDEXX Laboratories (NZ) Limited New Zealand

IDEXX Laboratories (Taiwan) Inc. Taiwan R.O.C.

IDEXX Logistique et Scientifique Europe S.A. France

IDEXX Management Services Europe S.A. France

IDEXX S.A. France

IDEXX Scandinavia A.B. Sweden

IDEXX Veterinary Services, Inc. Delaware

Professionals' Software, Inc. Delaware

Radiopet Incorporated Delaware