Exhibit 8.1

                  [Letterhead of Cadwalader, Wickersham &Taft]


August 3, 2001




DIANON Systems, Inc.
200 Watson Boulevard
Statford, CT 06615

Re:         Merger of UroCor Acquisition Corp. with and into UroCor, Inc.
            -------------------------------------------------------------

Ladies and Gentlemen:

          You have asked us for our opinion regarding certain U.S. federal
income tax matters in connection with the merger (the "Merger") of UroCor
Acquisition Corp. ("Merger Sub"), a Delaware corporation and wholly owned
subsidiary of DIANON Systems, Inc. ("Parent"), a Delaware corporation, with and
into UroCor, Inc. (the "Company"), a Delaware corporation, to be accomplished
pursuant to the Agreement and Plan of Merger by and among Parent, Merger Sub and
the Company, dated June 28, 2001 (the "Merger Agreement"). All capitalized terms
used but not defined herein shall have the meaning ascribed to such terms in the
Merger Agreement.

          In rendering the opinions expressed below, we have examined and relied
upon (i) the Merger Agreement, (ii) the Registration Statement on Form S-4, as
filed by Parent with the Securities and Exchange Commission (the "Commission")
under the Securities Act of 1933, as amended (the "Act"), including the related
Joint Proxy Statement/Prospectus of Parent and the Company (the "Registration
Statement"), (iii) documents delivered in connection with the transactions
contemplated by the Merger Agreement including, without limitation, the
representation letters made by an authorized officer of each of Parent and the
Company, dated as of the date hereof and addressed to us, and (iv) all such
documents, instruments and other certificates as we have deemed appropriate as a
basis for the opinions expressed below (collectively with all documents referred
to in this sentence, the "Transaction Documents").

          In rendering the opinions set forth below, we have relied upon all
statements, facts and representations in the Transaction Documents, and assumed
that all such documents are complete and authentic and have been duly
authorized, executed and delivered. We have further assumed that all statements,
facts and representations made in such documents are true (without regard to any
qualifications stated therein and without undertaking to verify such statements,
facts and representations by independent investigation), that the respective
parties thereto and all parties referred to therein will act in all respects and
at all relevant times in conformity with the



requirements and provisions of such documents, and that none of the terms and
conditions contained therein has been or will be waived or modified in any
respect. We have made such other investigations of fact and law as we have
deemed appropriate as a basis for the opinions expressed below.

         The following opinions are based upon the Internal Revenue Code of
1986, as amended (the "Code"), applicable Treasury regulations, and rulings and
decisions thereunder, each as in effect on the date hereof, and may be affected
by amendments to the Code or to Treasury regulations thereunder or by subsequent
judicial or administrative interpretation thereof, any of which may have
retroactive effect. We express no opinions other than as to the federal income
tax law of the United States of America. This opinion letter does not address
the various state, local or foreign tax consequences that may result from the
transactions contemplated by the Merger Agreement.

         On the basis of and subject to the foregoing, it is our opinion, as of
the date hereof and under existing law, that

1.       the consummation of the Merger will be treated for U.S. federal income
         tax purposes as a reorganization within the meaning of Section 368(a)
         of the Code,

2.       Parent, Merger Sub and the Company will each be a party to the
         reorganization within the meaning of Section 368(b) of the Code.

         We hereby consent to the filing of this opinion letter with the
Commission as an exhibit to the Registration Statement. We also consent to the
reference to our firm under the headings "The Merger - Material Federal Income
Tax Consequences of the Merger" and "Certain Legal Information - Legal Matters"
in the Joint Proxy Statement/Prospectus. In giving this consent, we do not admit
that we are in the category of persons whose consent is required under Section 7
of the Act or the General Rules and Regulations of the Commission.

         This opinion letter is furnished to you solely for your benefit and is
not to be used, circulated, quoted or otherwise referred to for any other
purpose or relied upon by any other person without our express written
permission.

         We expressly disclaim any obligation or undertaking to update or modify
this opinion letter as a consequence of any future changes in applicable laws or
Treasury regulations or the facts bearing upon this opinion letter, any of which
could affect our conclusions.

Very truly yours,




CADWALADER, WICKERSHAM & TAFT