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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000920148-05-000003.txt : 20050104
<SEC-HEADER>0000920148-05-000003.hdr.sgml : 20050104
<ACCEPTANCE-DATETIME>20050104134728
ACCESSION NUMBER:		0000920148-05-000003
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041230
FILED AS OF DATE:		20050104
DATE AS OF CHANGE:		20050104

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ELINGBURG WESLEY R
		CENTRAL INDEX KEY:			0001168584

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11353
		FILM NUMBER:		05505715

	BUSINESS ADDRESS:	
		STREET 1:		430 S SPRING STREET
		CITY:			BURLINGTON
		STATE:			NC
		ZIP:			27215

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LABORATORY CORP OF AMERICA HOLDINGS
		CENTRAL INDEX KEY:			0000920148
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MEDICAL LABORATORIES [8071]
		IRS NUMBER:				133757370
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		358 S MAIN ST
		CITY:			BURLINGTON
		STATE:			NC
		ZIP:			27215
		BUSINESS PHONE:		3362291127

	MAIL ADDRESS:	
		STREET 1:		358 S MAIN ST
		CITY:			BURLINGTON
		STATE:			NC
		ZIP:			27215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NATIONAL HEALTH LABORATORIES HOLDINGS INC
		DATE OF NAME CHANGE:	19940314
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>eli96.xml
<TEXT>
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        <issuerName>LABORATORY CORP OF AMERICA HOLDINGS</issuerName>
        <issuerTradingSymbol>LH</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001168584</rptOwnerCik>
            <rptOwnerName>ELINGBURG WESLEY R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>430 SOUTH SPRING STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BURLINGTON</rptOwnerCity>
            <rptOwnerState>NC</rptOwnerState>
            <rptOwnerZipCode>27215</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>EVP &amp; Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

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            <deemedExecutionDate></deemedExecutionDate>
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                <transactionPricePerShare>
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        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-qualified Stock Options</value>
                <footnoteId id="F1"/>
                <footnoteId id="F3"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>33.0625</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-12-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
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                    <value>4375</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>33.0625</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2002-02-05</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-02-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4375.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
                    <value>15556.0000</value>
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                <directOrIndirectOwnership>
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                </directOrIndirectOwnership>
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                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-qualified Stock Options</value>
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                <footnoteId id="F5"/>
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                    <value>39.3400</value>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
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            <exerciseDate>
                <value>2003-01-07</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2012-01-07</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>6666.0000</value>
                </underlyingSecurityShares>
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                <sharesOwnedFollowingTransaction>
                    <value>58934.0000</value>
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                    <value></value>
                </natureOfOwnership>
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    </derivativeTable>

    <footnotes>
        <footnote id="F1">Pursuant to a plan in accordance with Rule 10b5-1 under the Securities Exchange Act of 1934.</footnote>
        <footnote id="F2">Amount shown reflects a 2-for-1 stock split effective on May 10, 2002.</footnote>
        <footnote id="F3">Common stock purchase option granted under the Laboratory Corporation of America Holdings 1999 Amended and Restated Stock Incentive Plan.</footnote>
        <footnote id="F4">The option vests in three equal installments beginning on the date reflected in this column.</footnote>
        <footnote id="F5">Common stock purchase option granted under the Laboratory Corporation of America Holdings 2000 Stock Incentive Plan.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: /s/ BRADFORD T. SMITH, Attorney-in-Fact for Wesley R. Elingburg</signatureName>
        <signatureDate>2005-01-03</signatureDate>
    </ownerSignature>
</ownershipDocument>

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