Key Technology (KTEC) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

Deloitte

 Deloitte & Touche LLP

 Suite 3900

 111 SW Fifth Avenue

 Portland, OR 97204-3642

 USA

 Tel: +1 503 222 1341

 Fax: +1 503 224 2172

 www.deloitte.com

March 30, 2005

Securities and Exchange Commission

Mail Stop 11-3

450 5th Street, N.W.

Washington, D.C. 20549

Dear Sirs/Madams:

We have read Item 4.01 of Key Technology, Inc.’s Form 8-K dated March 25, 2005, and have the following comments:

1. We agree with the statements made in the second sentence of the first paragraph, and the second, third and fifth paragraphs.

2. We have no basis on which to agree or disagree with the statements made in the first sentence of the first paragraph and the fourth paragraph.

Yours truly,

/s/ Deloitte & Touche LLP

  Member of

 Deloitte Touche Tohmatsu