Mail Stop 6010


      June 29, 2005


Via U.S. Mail and Facsimile to (856) 751-1222

Hugh T. Regan, Jr.
Treasurer and Chief Financial Officer
inTEST Corporation
7 Esterbrook Lane
Cherry Hill, NJ 08003


	Re:	inTEST Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2004
		Filed March 31, 2005
		Form 10-Q for the Fiscal Quarter Ended March 31, 2005
      File No. 000-22529

Dear Mr. Regan:

      We have reviewed your filing and have the following
comments.
We have limited our review to only your financial statements and
related disclosures and do not intend to expand our review to
other
portions of your documents.  In some of our comments, we may ask
you
to provide us with information so we may better understand your
disclosure.  After reviewing this information, we may raise
additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.








Form 10-K for the Year Ended December 31, 2004

Item 9A. Controls and Procedures, page 29

1. We note your disclosure that your CEO and CFO concluded that,
"subject to the limitations noted above," your disclosure controls
and procedures were "effective to provide reasonable assurance"
that
the disclosure controls and procedures will meet their objectives.
Your disclosure controls and procedures must be either "effective"
or
"not effective;" it is not appropriate to qualify that conclusion
with language such as "subject to the limitations set forth above"
or
otherwise.  Please revise future filings accordingly.  In
addition,
in future filings, please omit the "to provide reasonable
assurance
that" language that currently appears after the word "effective"
in
the penultimate paragraph of your Item 9A disclosures in your Form
10-K.  While you may, if desired, state that your disclosure
controls
and procedures are effective "at the reasonable assurance level,"
we
do not believe that the "to provide reasonable assurance that"
language is consistent with the definition of disclosure controls
and
procedures set forth in Rule 13a-15(e) of the Exchange Act

2. If you elect to retain your disclosure in the second paragraph
that your disclosure controls and procedures can only provide
"reasonable, but not absolute, assurance" please also disclose, if
true, that your disclosure controls and procedures are effective
at
the reasonable assurance level. Refer to Part II.F.4 of Release
No.
33-8238.

 (2) Summary of Significant Accounting Policies, page F-7

Inventories, page F-8

3. We see that you record certain inventory obsolescence charges
"...if in management`s opinion, additional amounts are necessary
based upon the current industry conditions." We also noted on page
21
that you referred to these obsolescence reserves as "subjective."
Please clarify for us how management determines the appropriate
reserve to record in these instances and how that reserve is
applied
to individual units or classes of inventory. Tell us the amounts
that
have been recorded in your financial statements for these
reserves.
Please also confirm that these reserves, when recorded, establish
a
new cost basis for the related inventory. Refer to SAB Topic 5BB.







Revenue Recognition, page F-9

4. We note on page 8 that some of your products are sold utilizing
distributors and some products require installation. In this
regard,
please respond to the following:

* We note that you utilize distributors in certain locations and
that
your products are also sold to ATE Manufacturers.  Please tell us
the
significant terms of your agreements, including payment, return,
exchanges, and other significant matters.  Also explain and
support
when you recognize revenue.
* We see that your North American sales representatives coordinate
product installation and your International sales representatives
and
distributors are responsible for product installation. Please tell
us
how installation or other post-shipment obligations impact when
you
recognize revenue. In addition, provide details of whether the
revenue arrangements have multiple deliverables and the impact of
EITF 00-21.

These items, if material, should also be disclosed in future
filings.
We may have further comment based on your response.

       As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your responses to our
comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 that they have provided all information
investors require for an informed decision.  Since the company and
its management are in possession of all facts relating to a
company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      You may contact Kevin Kuhar, Staff Accountant, at (202) 551-
3662 or me at (202) 551-3603 if you have questions regarding these
comments on the financial statements and related matters.  In this
regard, do not hesitate to contact Angela Crane, Branch Chief, at
(202) 551-3554.



								Sincerely,



								Jay Webb
								Reviewing Accountant

Hugh T. Regan, Jr.
inTEST Corporation
June 28, 2005
Page 1