Room 4561

      June 27, 2005

Mr. Barry Steinberg
Chairman, Chief Executive Officer and
Director
Manchester Technologies, Inc.
160 Oser Avenue
Hauppauge, NY 11788

      Re:	Manchester Technologies, Inc.
   Form 10-K for the fiscal year ended July 31, 2004
Forms 10-Q for the fiscal quarters ended October 31, 2004 and
January
31, 2005
   File No. 000-21695

Dear Mr. Steinberg:

      We have reviewed your response to our letter dated June 7,
2005
in connection with our review of the above referenced filings and
have the following comments.  Where indicated, we think you should
revise your document in response to these comments.  If you
disagree,
we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with supplemental 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

Consolidated Statements of Cash Flows, page F-6
1. We note your response to our previous comment no. 2 where you
indicate that the periods "affected" by discontinued operations
began
in the period in which the Company committed to dispose of its IT
Business and accordingly, classified the related assets and
liabilities as held for sale.  Similar to the requirements of
paragraph 43 of SFAS 144 to present the results of operations of
the
discontinued component of the entity as discontinued operations
for
current and prior periods, if the Company chooses to present the
cash
flows from discontinued operations separately in fiscal 2004, then
such presentations must be made consistently in all periods for
which
there are significant cash flows from discontinued operations.
This
includes all prior periods as well as any subsequent periods that
may
be affected.
2. Also, as we previously indicated, your disclosure of cash flows
from operating activities should show all components of operating
cash flow related to discontinued operations rather than showing
just
"net cash from discontinued operations" as you have done.
Operating
cash flows related to discontinued operations may not be combined
or
netted, if material.  Please explain or revise accordingly.

* * * * *

      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  Please submit all correspondence and
supplemental
materials on EDGAR as required by Rule 101 of Regulation S-T.  You
may wish to provide us with marked copies of any amendment to
expedite our review.  Please furnish a cover letter with any
amendment 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 any amendment and your responses to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain 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.

	You may contact Patrick Gilmore at (202) 551-3406, Kathleen
Collins, Accounting Branch Chief, at (202) 551-3499 or me at (202)
551-3226 if you have questions regarding comments on the financial
statements and related matters.

							Sincerely,



							Craig Wilson
							Senior Assistant Chief
Accountant
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Mr. Barry Steinberg
Manchester Technologies, Inc.
June 27, 2005
Page 1