Mail Stop 6010 January 23, 2006 Mr. Gregory Beecher Chief Financial Officer Teradyne, Inc. 321 Harrison Avenue Boston, Massachusetts 02118 	Re:	Teradyne, Inc. Form 10-K for the Year Ended December 31, 2004 Forms 10-Q for the Quarter Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 001-06462 Dear Mr. Beecher: 	We have completed our review of your Form 10-K and related materials and do not, at this time, have any further comments. 	 							Sincerely, 								Martin F. James 								Senior Assistant Chief Accountant ?? ?? ?? ??