-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 AuhPhZcIq33QvMfSdEaDlG5nn6n7I34ZRBHgDnbueVS2A+w6Hw0mqz1LzT+T3EaY
 I72fY6YP2CRC2vCgdPjnzw==

<SEC-DOCUMENT>0000205700-04-000083.txt : 20040415
<SEC-HEADER>0000205700-04-000083.hdr.sgml : 20040415
<ACCEPTANCE-DATETIME>20040415144610
ACCESSION NUMBER:		0000205700-04-000083
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040407
FILED AS OF DATE:		20040415

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW ENGLAND BUSINESS SERVICE INC
		CENTRAL INDEX KEY:			0000205700
		STANDARD INDUSTRIAL CLASSIFICATION:	MANIFOLD BUSINESS FORMS [2761]
		IRS NUMBER:				042942374
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0629

	BUSINESS ADDRESS:	
		STREET 1:		500 MAIN ST
		CITY:			GROTON
		STATE:			MA
		ZIP:			01471
		BUSINESS PHONE:		9784486111

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SULLIVAN MICHAEL K
		CENTRAL INDEX KEY:			0001287029

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11427
		FILM NUMBER:		04735578

	BUSINESS ADDRESS:	
		STREET 1:		C/O CHISWICK INC
		STREET 2:		33 UNION AVE
		CITY:			SUDBURY
		STATE:			MA
		ZIP:			01776
		BUSINESS PHONE:		9784439592

	MAIL ADDRESS:	
		STREET 1:		C/O CHISWICK INC
		STREET 2:		33 UNION AVE
		CITY:			SUDBURY
		STATE:			MA
		ZIP:			01776
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>sul353.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-04-07</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000205700</issuerCik>
        <issuerName>NEW ENGLAND BUSINESS SERVICE INC</issuerName>
        <issuerTradingSymbol>NEB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001287029</rptOwnerCik>
            <rptOwnerName>SULLIVAN MICHAEL K</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O CHISWICK, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>33 UNION AVENUE</rptOwnerStreet2>
            <rptOwnerCity>SUDBURY</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01776</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock Par Value $1.00</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1013.881</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock Par Value $1.00</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>882.94</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By 401(k)</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>15.000</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2000-10-19</value>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2010-10-19</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock Par Value $1.00</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>8000.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>17.890</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2001-10-25</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-10-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock Par Value $1.00</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4000.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>22.850</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2002-10-25</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2012-10-24</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock Par Value $1.00</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3000.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>31.110</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-08-22</value>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-08-21</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock Par Value $1.00</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5500.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">401(K) is a unitized stock fund consisting of company stock and cash and the amount of securities listed on this form is expressed in equivalent shares, and is based on the participant's latest available plan statement.  The amount of shares attributed to a plan participant and expressed as equivalent shares may change from time to time without the volition of the plan participant and depends upon the amount of cash in the fund, the fair market value of company stock, and the number of plan participants.</footnote>
        <footnote id="F2">The option vested and became exercisable in four equal installments beginning 10/19/2000.</footnote>
        <footnote id="F3">The option vests and becomes exercisable in four equal installments beginning 10/25/2001.</footnote>
        <footnote id="F4">The option vests and becomes exercisable in four equal installments beginning 10/25/2002.</footnote>
        <footnote id="F5">The option vests and becomes exercisable in four equal annual installments beginning 8/22/2003.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: /S/ Craig Barrows, Attorney in Fact for</signatureName>
        <signatureDate>2004-04-15</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----