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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000874716-08-000039.txt : 20080502
<SEC-HEADER>0000874716-08-000039.hdr.sgml : 20080502
<ACCEPTANCE-DATETIME>20080502120354
ACCESSION NUMBER:		0000874716-08-000039
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080430
FILED AS OF DATE:		20080502
DATE AS OF CHANGE:		20080502

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			DESOUZA ERROL B
		CENTRAL INDEX KEY:			0001213895

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19271
		FILM NUMBER:		08797551

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		2012611331

	MAIL ADDRESS:	
		STREET 1:		215 COLLEGE ROAD
		CITY:			PARAMUS
		STATE:			NJ
		ZIP:			07652
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4desouza_qtrlydsuex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-04-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001213895</rptOwnerCik>
            <rptOwnerName>DESOUZA ERROL B</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>215 COLLEGE ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PARAMUS</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>07652</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-04-30</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>235</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>53.2000</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5982</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Represents deferred stock units acquired pursuant to the IDEXX Laboratories, Inc. Director Deferred Compensation Plan (the
 &quot;Plan&quot;) in accordance with Rule 16b-3. The number of deferred stock units acquired is determined by dividing the amount of
 Director's cash compensation deferred pursuant to the Plan ($12,500) by the closing price of the IDEXX Laboratories, Inc.
 Common Stock on the date of the deferral. Deferred stock units are issuable only as common tock on a one-for-one basis one
 year following the Director's resignation from the Board of Directors.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>John B. Rogers, Attorney-in-Fact for Errol B. De Souza, PhD</signatureName>
        <signatureDate>2008-05-02</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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