S-8 POS: Post-effective amendment to a S-8 registration statement

Registration No. 333-11199

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

POST-EFFECTIVE
AMENDMENT NO. 1
TO
FORM S-8

REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933

IDEXX LABORATORIES, INC.
(Exact Name of Registrant as Specified in Its Charter)

DELAWARE 01-0393723
(State or Other Jurisdiction of (I.R.S. Employer
Incorporation or Organization) Identification No.)

ONE IDEXX DRIVE, WESTBROOK, MAINE 04092
(Address of Principal Executive Offices) (Zip Code)
_________________________

IDETEK, INC. 1985 INCENTIVE STOCK OPTION PLAN

IDETEK, INC. 1987 STOCK OPTION PLAN

IDETEK, INC. INCENTIVE STOCK OPTION AGREEMENT DATED FEBRUARY 13, 1996
WITH MARK C. PLATSHON

IDETEK, INC. INCENTIVE STOCK OPTION AGREEMENT DATED FEBRUARY 13, 1996
WITH RICHARD M. ROCCO, PH.D.
(Full Title of the Plans)

RICHARD B. THORP, ESQ.
IDEXX LABORATORIES, INC.
ONE IDEXX DRIVE
WESTBROOK, MAINE 04042
(Name and Address of Agent For Service)
(207) 856-0300
(Telephone Number, Including Area Code, of Agent For Service)


PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 8. EXHIBITS.

The Exhibit Index immediately preceding the exhibit hereto is
incorporated herein by reference.



SIGNATURES

Pursuant to the requirements of the Securities Act of 1933,
the registrant certifies that it has reasonable grounds to believe
that it meets all of the requirements for filing on Form S-8 and
has duly caused this registration statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the City
of Westbrook, State of Maine, on this 25th day of September, 1996.

IDEXX LABORATORIES, INC.

By: /s/ David E. Shaw
________________________
David E. Shaw
Chief Executive Officer



Pursuant to the requirements of the Securities Act of 1933,
this registration statement has been signed below by the following
persons in the capacities on September 25, 1996.

Signature Title

* Chairman of the Board of Directors
___________________________ and Chief Executive Officer
David E. Shaw (Principal Executive Officer)

* Vice President - Finance and
____________________________ Treasurer (Principal Financial
Merilee Raines Officer and Principal Accounting
Officer)

* President, Chief Operating Officer
_____________________________ and Director
Erwin F. Workman, Jr., Ph.D.

* Director
______________________________
John R. Hesse

* Director
______________________________
E. Robert Kinney

* Director
______________________________
William F. Pounds

* Director
_______________________________
James L. Moody, Jr.

* Director
________________________________
Kenneth Paigen, Ph.D.


* By /s/ Richard B. Thorp
______________________
Richard B. Thorp,
Attorney-in-Fact



EXHIBIT INDEX

Exhibit
Number Description

5.1 Opinion of Richard B. Thorp, General Counsel to
the Registrant

23.2 Consent of Richard B. Thorp (included in Exhibit 5.1)