EXHIBIT 11
[LETTERHEAD OF KAPLAN GOTTBETTER & LEVENSON, LLP]
July 25, 2000
To the Board of Directors
International Test Systems, Inc.
We hereby consent to the use of our opinion dated July 25, 2000 in the
Prospectus to be included in the Registration Statement on Form SB-1 being filed
by International Test Systems, Inc. We also hereby consent to the reference to
our firm under the caption "Interests of Named Experts and Counsel" In such
Prospectus.
/s/ Kaplan, Gottbetter & Levenson LLP
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Kaplan, Gottbetter & Levenson LLP
