<SUBMISSION>
<ACCESSION-NUMBER>0000874716-03-000056
<TYPE>S-8
<PUBLIC-DOCUMENT-COUNT>3
<FILING-DATE>20030520
<EFFECTIVENESS-DATE>20030520
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>IDEXX LABORATORIES INC /DE
<CIK>0000874716
<ASSIGNED-SIC>2835
<IRS-NUMBER>010393723
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-8
<ACT>33
<FILE-NUMBER>333-105426
<FILM-NUMBER>03713458
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>ONE IDEXX DRIVE
<CITY>WESTBROOK
<STATE>ME
<ZIP>04092-2041
<PHONE>2078560300
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>ONE IDEXX DRIVE
<CITY>WESTBROOK
<STATE>ME
<ZIP>04092-2041
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>IDEXX CORP / DE
<DATE-CHANGED>19600201
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>forms8_1998sip-may2002.htm
<DESCRIPTION>FORM S-8 (1998 SIP) MAY 2002
<TEXT>
<HTML>
<HEAD>
<TITLE>Form S-8 (1998 SIP-May 15, 2002)</TITLE>
</HEAD>
<BODY>
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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>Registration No. 333-</I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION<BR>WASHINGTON, DC 20549  </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT
UNDER<BR>THE SECURITIES ACT OF 1933 </FONT></H1>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>IDEXX LABORATORIES, INC.</B><BR>(Exact name of
registrant as specified in its charter) </FONT> </P>

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<TABLE CELLPADDING=3 CELLSPACING=0 BORDER=0 WIDTH=600>
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     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>DELAWARE</FONT></TH>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>01-0393723</FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=49% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="1">(State or other jurisdiction of incorporation or organization)<BR> </FONT></TD>
     <TD WIDTH=14% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=49% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="1">(I.R.S. Employer Identification No.)<BR></FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>One IDEXX Drive, Westbrook, Maine</B> </FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>04092</B> </FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="1">(Address of principal executive offices)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="1">(Zip Code)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
</TABLE>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>1998 STOCK INCENTIVE
PLAN </B><BR>(Full Title of the Plan) </FONT> </P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Conan R. Deady, Esq.<BR>General
Counsel<BR>IDEXX Laboratories, Inc.<BR>One IDEXX DriveWestbrook, Maine 04092</B><BR>(Name and Address of Agent For Service)</FONT> </P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>(207) 856-0300</B><BR>(Telephone number, including Area Code,
of Agent for Service) </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></H1>

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<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=600>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of Securities<BR>
to be Registered</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount to be<BR>
Registered</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum<BR>
Offering Price<BR>
Per Share <SUP>(1)</SUP></FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum Aggregate<BR>
Offering Price <SUP>(1)</SUP></FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>
Registration Fee</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=26% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock,</FONT></TD>
     <TD WIDTH=24% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>600,000 shares</FONT></TD>
     <TD WIDTH=13% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$35.54</FONT></TD>
     <TD WIDTH=24% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$21,324,000.00</FONT></TD>
     <TD WIDTH=13% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$1,725.11</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$.10 par value</FONT></TD></TR>
</TABLE>

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<BR>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><SUP>(1)</SUP>&nbsp;&nbsp;&nbsp;&nbsp;
          Estimated solely for the purpose of calculating the registration fee, based upon
          the average of the high and low prices of the Common Stock on the Nasdaq
          National Market on May 19, 2003, in accordance with Regulation C, Rules 457(c)
          and 457(h) of the Securities Act of 1933, as amended. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II. INFORMATION REQUIRED IN THE
REGISTRATION STATEMENT </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3.  Incorporation of Documents
by Reference.  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents, filed with the Securities and Exchange Commission (the
&#147;Commission&#148;), are incorporated in this Registration Statement by reference: </FONT></P>

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<BR>
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                    <TR VALIGN=TOP>
                    <TD ALIGN=RIGHT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;</FONT></TD>
                    <TD ALIGN=LEFT WIDTH=97%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                     The Registrant&#146;s latest annual report filed pursuant to Section 13(a) or
                    Section 15(d) of the Securities Exchange Act of 1934 (the &#147;Exchange
                    Act&#148;), or the latest prospectus filed pursuant to Rule 424(b) under the
                    Securities Act of 1933, as amended (the &#147;Securities Act&#148;), that
                    contains audited financial statements for the Registrant&#146;s latest fiscal
                    year for which such statements have been filed; </FONT></TD>
                    </TR>
                    </TABLE>
                    <BR>
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</TD>
</TR>
</TABLE>

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                    <TR VALIGN=TOP>
                    <TD ALIGN=RIGHT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;</FONT></TD>
                    <TD ALIGN=LEFT WIDTH=97%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

                     All other reports filed pursuant to Section 13(a) or Section 15(d) of the
                    Exchange Act since the end of the fiscal year covered by the document referred
                    to in (1) above; and </FONT></TD>
                    </TR>
                    </TABLE>
                    <BR>
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                    <TR VALIGN=TOP>
                    <TD ALIGN=RIGHT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;</FONT></TD>
                    <TD ALIGN=LEFT WIDTH=97%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

                     The description of the common stock, $.10 par value per share, of the
                    Registrant (the &#147;Common Stock&#148;) contained in a registration statement
                    filed under the Exchange Act, including any amendment or report filed for the
                    purpose of updating such description. </FONT></TD>
                    </TR>
                    </TABLE>
                    <BR>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act, prior to the filing of a post-effective amendment which
indicates that all securities offered hereby have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by reference herein
and to be part hereof from the date of filing of such documents. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. Description of Securities. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable.</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5.  Interests of Named Experts
and Counsel. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
validity of the Common Stock being registered pursuant to this Registration Statement will
be passed upon for the Registrant by its General Counsel, Conan R. Deady. As of the date
of this Registration Statement, Mr. Deady has (i) beneficial ownership of 1,586 shares of
the Registrant&#146;s Common Stock and (ii) the right to receive up to 96,574 shares of
the Registrant&#146;s Common Stock upon the exercise of stock options granted to him by
the Registrant, which stock options are or (in periodic installments) will become
exercisable through February 6, 2013. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6.  Indemnification of
Directors and Officers. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
145 of the General Corporation Law of the State of Delaware (the &#147;GCL&#148;), as
amended, gives Delaware corporations the power to indemnify each of their present and
former directors or officers under certain circumstances, if such person acted in good
faith and in a manner which he or she reasonably believed to be in or not opposed to the
best interests of the corporation. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article
Ninth of the Registrant&#146;s Certificate of Incorporation provides that no director of
the Registrant shall be liable for any breach of fiduciary duty, except to the extent that
the GCL prohibits the limitation of liability of directors for breach of fiduciary duty. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article
Thirteenth of the Registrant&#146;s Certificate of Incorporation provides that a director
or officer of the Registrant (a) shall be indemnified by the Registrant against all
expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement
incurred in connection with any litigation or other legal proceeding (other than an action
by or in the right of the Registrant) brought against him by virtue of his position as a
director or officer of the Registrant if he acted in good faith and in a manner he
reasonably believed to be in, or not opposed to, the best interests of the Registrant and
with respect to any criminal action or proceeding, if he had no reasonable cause to
believe his conduct was unlawful and (b) shall be indemnified by the Registrant against
all expenses (including attorneys&#146; fees) and amounts paid in settlement incurred in
connection with any action by or in the right of the Registrant brought against him by
virtue of his position as a director or officer of the Registrant if he acted in good
faith and in a manner he reasonably believed to be in, or not opposed to, the best
interests of the Registrant, except that no indemnification shall be made with respect to
any matter as to which such person shall have been adjudged to be liable to the
Registrant, unless a court determines that, despite such adjudication but in view of all
of the circumstances, he is entitled to indemnification of such expenses. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Notwithstanding the foregoing, to the extent that a director or officer has been successful, on the merits
or otherwise, including, without limitation, the dismissal of an action without prejudice,
he is required to be indemnified by the Registrant against all expenses (including
attorneys&#146; fees) incurred in connection therewith. Expenses shall be advanced to a
director or officer at his request, provided that he undertakes to repay the amount
advanced if it is ultimately determined that he is not entitled to indemnification for
such expenses. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification
is required to be made unless the Registrant determines that the applicable standard of
conduct required for indemnification has not been met. In the event of a determination by
the Registrant that the director or officer did not meet the applicable standard of
conduct required for indemnification, or if the Registrant fails to make an
indemnification payment within 60 days after such payment is claimed by such person, such
person is permitted to petition the court to make an independent determination as to
whether such person is entitled to indemnification. As a condition precedent to the right
of indemnification, the director or officer must give the Registrant notice of the action
for which indemnity is sought, and the Registrant has the right to participate in such
action or assume the defense thereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article
Thirteenth of the Registrant&#146;s Certificate of Incorporation further provides that the
indemnification provided therein is not exclusive, and provides that in the event that the
GCL is amended to expand the indemnification permitted to directors or officers, the
Registrant must indemnify those persons to the fullest extent permitted by such law as so
amended. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7.  Exemption from Registration
Claimed. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable.</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. Exhibits. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Exhibit Index immediately preceding the exhibits hereto is incorporated herein by
reference. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. Undertakings. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant hereby undertakes: </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          To file, during any period in which offers or sales are being made, a
          post-effective amendment to this registration statement: </FONT></P>
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</TD>
</TR>
</TABLE>
<BR>
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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=6%></TD>
<TD WIDTH=94%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
include any prospectus required by Section 10(a)(3) of the Securities Act;  </FONT></P></TD>
</TR>
</TABLE>
<BR>
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<TD>
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</TD>
</TR>
</TABLE>

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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=6%></TD>
<TD WIDTH=94%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
reflect in the prospectus any facts or events arising after the effective
               date of the Registration Statement (or the most recent post-effective
amendment                thereof) which, individually or in the aggregate, represent a
fundamental change                in the information set forth in the Registration
Statement;  </FONT></P></TD>
</TR>
</TABLE>
<BR>
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</TD>
</TR>
</TABLE>

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<TD ALIGN=RIGHT WIDTH=6%></TD>
<TD WIDTH=94%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
include any material information with respect to the plan of distribution not
               previously disclosed in the Registration Statement or any material change
to                such information in the Registration Statement;  </FONT></P></TD>
</TR>
</TABLE>
<BR>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>provided</U>, <U>however</U> that
paragraphs (i) and (ii) do not apply if the Registration Statement is on Form S-3 or Form
S-8, and the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Registrant pursuant to Section 13
or Section 15(d) of the Exchange Act that are incorporated by reference in the
Registration Statement. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          That, for the purpose of determining any liability under the Securities Act,
          each such post-effective amendment shall be deemed to be a new Registration
          Statement relating to the securities offered therein, and the offering of such
          securities at that time shall be deemed to be the initial bona fide offering
          thereof. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3</FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant hereby undertakes that, for purposes of determining any liability
          under the Securities Act, each filing of the Registrant&#146;s annual report
          pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
          applicable, each filing of an employee benefit plan&#146;s annual report
          pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
          in the Registration Statement shall be deemed to be a new Registration Statement
          relating to the securities offered therein, and the offering of such securities
          at that time shall be deemed to be in the initial bona fide offering thereof. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;
          Insofar as indemnification for liabilities arising under the Securities Act may
          be permitted to directors, officers and controlling persons of the Registrant
          pursuant to the foregoing provisions, or otherwise, the Registrant has been
          advised that in the opinion of the Securities and Exchange Commission such
          indemnification is against public policy as expressed in the Act and is,
          therefore, unenforceable. In the event that a claim for indemnification against
          such liabilities (other than the payment by the Registrant of expenses incurred
          or paid by a director, officer or controlling person of the Registrant in the
          successful defense of any action, suit or proceeding) is asserted by such
          director, officer or controlling person in connection with the securities being
          registered, the Registrant will, unless in the opinion of its counsel the matter
          has been settled by controlling precedent, submit to a court of appropriate
          jurisdiction the question whether such indemnification by it is against public
          policy as expressed in the Securities Act and will be governed by the final
          adjudication of such issue. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4</FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, as amended, 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
20th day of May, 2003. </FONT></P>

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</TD>
</TR>
</TABLE>
<BR>
<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="50%"><FONT SIZE="2"></FONT></TD>
     <TD WIDTH="50%"><FONT SIZE="2"><B>IDEXX LABORATORIES, INC.</B> </FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2">By: /s/ Jonathan W. Ayers</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2">Jonathan W. Ayers<BR>
President, Chief Executive Officer and<BR>Chairman of the Board of Directors</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="1"></FONT></TD>
     <TD><FONT SIZE="1"></FONT></TD></TR>
</TABLE>
<BR>
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<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD>
<BR>
<BR>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We,
the undersigned officers and directors of IDEXX Laboratories, Inc., hereby severally
constitute Jonathan W. Ayers and Conan R. Deady, and each of them singly, our true and
lawful attorneys with full power to them, and each of them singly, to sign for us and in
our names in the capacities indicated below, the Registration Statement on Form S-8 filed
herewith and any and all subsequent amendments to said Registration Statement, and
generally to do all such things in our names and behalf in our capacities as officers and
directors to enable IDEXX Laboratories, Inc. to comply with all requirements of the
Securities and Exchange Commission, hereby ratifying and confirming our signatures as they
may be signed by said attorneys, or any of them, to said Registration Statement and any
and all amendments thereto. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5</FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES</FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, as amended, this Registration Statement
has been signed below by the following persons in their capacities and on the date
indicated. </FONT></P>

<BR>
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</TR>
</TABLE>
<BR>
<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
<TH><FONT SIZE="2">SIGNATURE</FONT></TH>
<TH><FONT SIZE="2">TITLE</FONT></TH>
<TH><FONT SIZE="2">DATE</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD WIDTH="20%"><FONT SIZE="2"><U>/s/Jonathan W. Ayers</U> </FONT></TD>
     <TD WIDTH="25%"><FONT SIZE="2">President, Chief Executive Officer and</FONT></TD>
     <TD WIDTH="10%"><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">Jonathan W. Ayers</FONT></TD>
     <TD><FONT SIZE="2">Chairman of the Board of Directors</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/Merilee Raines</U> </FONT></TD>
     <TD><FONT SIZE="2">Vice President, Finance and Treasurer</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">Merilee Raines</FONT></TD>
     <TD><FONT SIZE="2">(Principal Financial and Accounting Officer)</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/Erwin F. Workman, Jr., PhD</U> </FONT></TD>
     <TD><FONT SIZE="2">Executive Vice President, Chief Scientific</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">Erwin F. Workman, Jr., PhD</FONT></TD>
     <TD><FONT SIZE="2">Officer and Director</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/Thomas Craig</U> </FONT></TD>
     <TD><FONT SIZE="2">Director</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">Thomas Craig</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/Errol B. De Souza, PhD</U> </FONT></TD>
     <TD><FONT SIZE="2">Director</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">Errol B. De Souza, PhD</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/William T. End</U> </FONT></TD>
     <TD><FONT SIZE="2">Director</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">William T. End</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/Mary L. Good, PhD</U> </FONT></TD>
     <TD><FONT SIZE="2">Director</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">Mary L. Good, PhD</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/James L. Moody, Jr.</U> </FONT></TD>
     <TD><FONT SIZE="2">Director</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">James L. Moody, Jr.</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"><U>/s/William F. Pounds, PhD</U> </FONT></TD>
     <TD><FONT SIZE="2">Director</FONT></TD>
     <TD><FONT SIZE="2">May 20, 2003</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2">William F. Pounds, PhD</FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2"></FONT></TD></TR>
</TABLE>
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<TD>
<BR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>6</FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit Index </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibit No.</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Description</U> </FONT> </P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Restated
Certificate of Incorporation, as amended, of the Registrant (filed as Exhibit No.
                      3.1 to Annual Report on Form 10-K for the year ended December 31,
1996, File No. 0-19271,                       and incorporated herein by reference).</FONT></TD>
</TR>
</TABLE>
<BR>
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<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD>
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</TD>
</TR>
</TABLE>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amended
and Restated By-Laws of the Registrant (filed as Exhibit No. 3.2 to Quarterly
                      Report on Form 10-Q for the quarter ended September 30, 2000, File
No. 0-19271 and                       incorporated herein by reference).</FONT></TD>
</TR>
</TABLE>
<BR>
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<TR VALIGN=TOP>
<TD>
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</TD>
</TR>
</TABLE>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.3 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Specimen
Certificate of Common Stock of the Registrant (filed as Exhibit No. 4.1 to
                      Amendment No. 2 to Registration Statement on Form S-1 filed on June
20, 1991, File No.                       33-40447 and incorporated herein by reference).</FONT></TD>
</TR>
</TABLE>
<BR>
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<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD>
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</TD>
</TR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.6 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amended
and Restated Rights Agreement dated as of January 22, 2001, between the Registrant and
American Stock Transfer &amp; Trust Company, as Rights Agent, which includes as Exhibit A
the Form of Certificate of Designations, as Exhibit B the Form of Rights Certificate, and
as Exhibit C the Summary of Rights to Purchase Preferred Stock (filed as Exhibit No. 1
to Amendment No. 2 to Registration Statement on Form 8-A/A dated March 14, 2001, File No.
0-19271, and incorporated herein by reference). </FONT></TD>
</TR>
</TABLE>
<BR>
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<TD>
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</TD>
</TR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.1 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Conan R. Deady, General Counsel to the Registrant (filed herewith).</FONT></TD>
</TR>
</TABLE>
<BR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of PricewaterhouseCoopers LLP (filed herewith).</FONT></TD>
</TR>
</TABLE>
<BR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Conan R. Deady (included in Exhibit 5.1).</FONT></TD>
</TR>
</TABLE>
<BR>
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<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>24.1 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power
of Attorney (included on the signature page of this Registration Statement).</FONT></TD>
</TR>
</TABLE>
<BR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1 </FONT></TD>
<TD WIDTH=87%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1998
Stock Incentive Plan of the Company, as amended (filed as Exhibit No. 10.1 to
Quarterly Report on Form 10-Q for the quarter ended June 30, 2002,
File No. 0-19271, and incorporated herein by reference).</FONT></TD>
</TR>
</TABLE>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>exhibit5-1.htm
<DESCRIPTION>EXHIBIT 5.1 OPINION OF LEGAL COUNSEL
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 5.1 Opinion of Legal Counsel</TITLE>
</HEAD>
<BODY>
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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibit 5.1</U> </FONT> </P>


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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 20, 2003</FONT></P>
<BR>
<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Project" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>IDEXX Laboratories, Inc.<BR>One
IDEXX Drive<BR>Westbrook, Maine 04092 </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;<B>Re:&nbsp;&nbsp;
<U>1998 Stock Incentive Plan</U></B> </FONT> </P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ladies and Gentlemen: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
am General Counsel to IDEXX Laboratories, Inc., a Delaware corporation (the
&#147;Company&#148;). In such capacity, I have assisted in the preparation of a
Registration Statement on Form S-8 (the &#147;Registration Statement&#148;) to be filed
with the Securities and Exchange Commission relating to the registration of 600,000 shares
of Common Stock of the Company, par value $.10 per share (the &#147;Shares&#148;),
issuable under the Company&#146;s 1998 Stock Incentive Plan, as amended (the
&#147;Plan&#148;). </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
have examined the Restated Certificate of Incorporation of the Company, as amended, the
Amended and Restated By-Laws of the Company, as amended, and originals, or copies
certified to my satisfaction, of all pertinent records of the meetings of the directors
and stockholders of the Company, the Registration Statement and such other documents
relating to the Company as I have deemed material for purposes of this opinion. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
my examination of the foregoing documents, I have assumed the genuineness of all
signatures and the authenticity of all documents submitted to me as originals, the
conformity to original documents of all documents submitted to me as certified or
photostatic copies, and the authenticity of the originals of such latter documents. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
on the foregoing, I am of the opinion that the Company has duly authorized for issuance
the Shares, as described in the Registration Statement, and the Shares, when issued in
accordance with the terms of the Plan, will be legally issued, fully paid and
nonassessable. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
hereby consent to the filing of this opinion with the Securities and Exchange Commission
in connection with the Registration Statement. </FONT></P>
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     <TD WIDTH="50%"><FONT SIZE="2">Very truly yours,</FONT></TD></TR>
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     <TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
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     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2">/s/Conan R. Deady</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT SIZE="2"></FONT></TD>
     <TD><FONT SIZE="2">Conan R. Deady<BR>
General Counsel</FONT></TD></TR>
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<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>exhibit23-1.htm
<DESCRIPTION>EXHIBIT 23.1 CONSENT OF PUBLIC ACCOUNTANTS
<TEXT>
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<TITLE>Exhibit 23.1 (Consent of Independent Public Accountants)</TITLE>
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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibit 23.1</U> </FONT> </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT
PUBLIC ACCOUNTANTS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We hereby consent to the incorporation by reference
in this Registration Statement on Form S-8 of our report dated March 17, 2003 relating to the financial statements and
financial statement schedule of IDEXX Laboratories, Inc., which appears in IDEXX Laboratories, Inc.'s
Annual Report on Form 10-K for the year ended December 31, 2002.</FONT></P>
<BR>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/PricewaterhouseCoopers LLP</FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Boston, Massachusetts<BR>
May 20, 2003</FONT></P>

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