-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HwYCqldN3qdzvR6GKWr5UXQDkjql69HCJRGU7abwROfoBn/a/38ut71xPjqr1OCp
 ZUlsHtWI1bcKQqHHrfxhlA==

<SEC-DOCUMENT>0000874716-07-000080.txt : 20070524
<SEC-HEADER>0000874716-07-000080.hdr.sgml : 20070524
<ACCEPTANCE-DATETIME>20070524140456
ACCESSION NUMBER:		0000874716-07-000080
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070523
FILED AS OF DATE:		20070524
DATE AS OF CHANGE:		20070524

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TONELLI QUENTIN J
		CENTRAL INDEX KEY:			0001184154

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19271
		FILM NUMBER:		07876347

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		2075560300

	MAIL ADDRESS:	
		STREET 1:		C/O IDEXX LABORATORIES, INC.
		STREET 2:		ONE IDEXX DRIVE
		CITY:			WESTBROOK
		STATE:			ME
		ZIP:			04092

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IDEXX LABORATORIES INC /DE
		CENTRAL INDEX KEY:			0000874716
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				010393723
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		ONE IDEXX DRIVE
		CITY:			WESTBROOK
		STATE:			ME
		ZIP:			04092-2041
		BUSINESS PHONE:		2075560300

	MAIL ADDRESS:	
		STREET 1:		ONE IDEXX DRIVE
		CITY:			WESTBROOK
		STATE:			ME
		ZIP:			04092-2041

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IDEXX CORP / DE
		DATE OF NAME CHANGE:	19600201
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4tonelli_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-05-23</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000874716</issuerCik>
        <issuerName>IDEXX LABORATORIES INC /DE</issuerName>
        <issuerTradingSymbol>IDXX</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001184154</rptOwnerCik>
            <rptOwnerName>TONELLI QUENTIN J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O IDEXX LABORATORIES, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>ONE IDEXX DRIVE</rptOwnerStreet2>
            <rptOwnerCity>WESTBROOK</rptOwnerCity>
            <rptOwnerState>ME</rptOwnerState>
            <rptOwnerZipCode>04092</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Corporate Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-05-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2200</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>50.900</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>23583</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-05-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2200</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>89.3964</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>21383</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-Qualified Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>50.900</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-05-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2200</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>50.9000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-02-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2200</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2436</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The reporting person also indirectly holds 4,625 shares of common stock of IDEXX Laboratories, Inc., of which 3,575 shares
 are held by the Bret C. Tonelli UTMA account with Charles Schwab and 1,050 are owned by the Mary Tonelli Revocable Trust (of
 which Mr. Tonelli and his sister are beneficiaries). The reporting person disclaims beneficial ownership of all shares held
 by the Bret C. Tonelli UTMA account, and this report should not be deemed an admission that the reporting person is the
 beneficial owner of such shares for purposes of Section 16 or any other purpose. The reporting person reports beneficial
 ownership of all the shares held by the Mary Tonelli Revocable Trust, but disclaims beneficial ownership except to the
 extent of his pecuniary interest therein.</footnote>
        <footnote id="F2">Grant of option to buy shares of common stock exercisable in five equal annual increments, beginning on the first anniversary
 date (2/05/2005) of the date of grant.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>John B. Rogers, Attorney-in-Fact for Quentin J. Tonelli, PhD</signatureName>
        <signatureDate>2007-05-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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