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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000920148-06-000143.txt : 20060623
<SEC-HEADER>0000920148-06-000143.hdr.sgml : 20060623
<ACCEPTANCE-DATETIME>20060623160041
ACCESSION NUMBER:		0000920148-06-000143
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060621
FILED AS OF DATE:		20060623
DATE AS OF CHANGE:		20060623

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WALLACE ANDREW G
		CENTRAL INDEX KEY:			0001201215

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11353
		FILM NUMBER:		06922377

	BUSINESS ADDRESS:	
		STREET 1:		430 SPRING ST
		CITY:			BURLINGTON
		STATE:			NC
		ZIP:			27215
		BUSINESS PHONE:		3364365066

	MAIL ADDRESS:	
		STREET 1:		430 S SPRING STREET
		CITY:			BURLINGTON
		STATE:			NC
		ZIP:			27215
</SEC-HEADER>
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<TYPE>4
<SEQUENCE>1
<FILENAME>wal444.xml
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    <periodOfReport>2006-06-21</periodOfReport>

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        <issuerName>LABORATORY CORP OF AMERICA HOLDINGS</issuerName>
        <issuerTradingSymbol>LH</issuerTradingSymbol>
    </issuer>

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            <rptOwnerName>WALLACE ANDREW G</rptOwnerName>
        </reportingOwnerId>
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            <rptOwnerStreet1>430 SOUTH SPRING STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BURLINGTON</rptOwnerCity>
            <rptOwnerState>NC</rptOwnerState>
            <rptOwnerZipCode>27215</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
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    </reportingOwner>

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        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
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                <footnoteId id="F4"/>
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                <value>2004-05-14</value>
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                <value>2013-05-14</value>
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                <underlyingSecurityTitle>
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            </ownershipNature>
        </derivativeTransaction>
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            <securityTitle>
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                <value>38.8000</value>
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                <value>2006-06-21</value>
            </transactionDate>
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                    <value>D</value>
                </transactionAcquiredDisposedCode>
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            <exerciseDate>
                <value>2005-05-12</value>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-05-12</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
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                <underlyingSecurityShares>
                    <value>330.0000</value>
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                <sharesOwnedFollowingTransaction>
                    <value>1654.0000</value>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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                <natureOfOwnership>
                    <value></value>
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        </derivativeTransaction>
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    <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">Actual exercise price was $15.78125.  The filing software truncates the price to only four decimal places.</footnote>
        <footnote id="F3">Amount shown reflects a 2-for-1 stock split effective on May 10, 2002.</footnote>
        <footnote id="F4">Common stock purchase option granted under the Laboratory Corporation of America Holdings 1999 Amended and Restated Stock Incentive Plan.</footnote>
        <footnote id="F5">The option vests in three equal annual installments beginning on the date reflected in this column.</footnote>
        <footnote id="F6">Common stock purchase option granted under the Laboratory Corporation of America Holdings 2000 Stock Incentive Plan.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: /s/ BRADFORD T. SMITH, Attorney-in-Fact for Andrew G. Wallace</signatureName>
        <signatureDate>2006-06-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----