Mail Stop 6010

      February 23, 2006

Mr. Henry C. Pao
President
Supertex, Inc.
1235 Bordeaux Drive
Sunnyvale, CA 94089

      Re:	Supertex, Inc.
Form 10-K for the Fiscal Year Ended April 2, 2005
Forms 10-Q for the Fiscal Quarters Ended July 2, 2005, October 1,
2005 and December 31, 2005
		File No. 000-12718

Dear Mr. Pao:

      We have reviewed your filings and have the following
comments.
We have limited our review to matters related to the issues raised
in
our comments.  Where indicated, we think you should revise your
future filings 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 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 Fiscal Year Ended April 2, 2005

Item 9A. Controls and Procedures

1. We note your disclosure that your principal executive and
financial officer has determined that your disclosure controls and
procedures are reasonably effective, taking into account the
totality
of the circumstances, including the limitations described above.
If
true, please confirm to us that your certifying officer has
reached a
conclusion that your disclosure controls and procedures are
effective
and revise future filings to clearly state the conclusion reached
by
your officer regarding the effectiveness of your disclosure
controls
and procedures.

2. In addition, phrases such as "...can provide reasonable, not
absolute, assurance..." can be confusing to investors.  To the
extent
that your disclosure controls and procedures are designed to
provide
reasonable assurance that the controls and procedures will meet
their
objectives, then your principal executive and financial officer
should say, if true, that they are effective at the reasonable
assurance level.  Please revise future filings to comply.

Notes to Consolidated Financial Statements

Note 1. Nature of Business and Significant Accounting Policies

Revenue Recognition

3. Confirm to us that you are accounting for unsold inventory held
by
your distributors as consigned inventory.  If so, revise the notes
to
your financial statements in future filings, as applicable, to
disclose the amount of inventory held on consignment at each
balance
sheet date. Otherwise, tell us how you have accounted for
inventory
in transactions with your distributors.

      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 with your response 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 and 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 Tom Dyer, Staff Accountant, at (202) 551-3641
or
me at (202) 551-3671 if you have questions.


Sincerely,


      Martin F. James
Senior Assistant Chief Accountant
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Mr. Henry C. Pao
Supertex, Inc.
February 23, 2006
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