<ARTICLE> 5
<LEGEND>
                                                                    EXHIBIT 27

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE IDEXX
LABORATORIES, INC. CONSOLIDATED FINANCIAL STATEMENTS AS OF AND FOR THE SIX 
MONTHS ENDED JUNE 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000874716
<NAME> IDEXX LABORATORIES, INC.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-30-1997
<EXCHANGE-RATE>                                      1
<CASH>                                         119,152
<SECURITIES>                                    39,237
<RECEIVABLES>                                   52,137
<ALLOWANCES>                                     5,597
<INVENTORY>                                     71,326
<CURRENT-ASSETS>                               285,172
<PP&E>                                          68,287
<DEPRECIATION>                                  27,189
<TOTAL-ASSETS>                                 377,862
<CURRENT-LIABILITIES>                           55,733
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         3,802
<OTHER-SE>                                     318,327
<TOTAL-LIABILITY-AND-EQUITY>                   377,862
<SALES>                                        119,424
<TOTAL-REVENUES>                               119,424
<CGS>                                           58,844
<TOTAL-COSTS>                                   58,844
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 323  
<INCOME-PRETAX>                                 (2,057)
<INCOME-TAX>                                      (883)
<INCOME-CONTINUING>                             (1,174)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (1,174)
<EPS-PRIMARY>                                    (0.03)
<EPS-DILUTED>                                    (0.03)