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                                                                Exhibit 10.8.a

                                          [AT&T CAPITAL CORPORATION LETTERHEAD]

April 22, 1996

Mr. Barry R. Steinberg
Manchester Equipment Co., Inc.
50 Marcus Blvd.
Hauppauge, NY 11788

RE:     APPROVAL OF LINE OF CREDIT WITH AT&T COMMERCIAL FINANCE CORPORATION

Dear Mr. Steinberg:

        AT&T Commercial Finance Corporation ("AT&T-CFC") is pleased to advise
        you of our commitment to offer Manchester Equipment Co., Inc. (the
        "Borrower") a line of credit in an amount not to exceed $4,000,000 (the
        "Line of Credit"). This commitment is made subject to the following
        terms and conditions;

1.      Amount of Line of Credit
        The Line of Credit shall be in a maximum amount of $4,000,000. AT&T-CFC
        may from time to time finance sums above the committed line at its sole
        discretion. Further, any such additional advances are not intended to be
        and should not be construed as a permanent commitment above the approved
        line and are subject to immediate repayment, at our sole option, upon
        notice by AT&T-CFC. There shall be no minimum extension of credit
        required of AT&T-CFC under this commitment. All extensions of credit
        shall be made in the sole and complete discretion of AT&T-CFC. The
        outstanding balance under the Line of Credit shall be computed by adding
        the principal outstanding amount and the amount of unpurchased
        approvals.

2.      Duration of Line of Credit
        The term of the Line of Credit shall commence on April 1, 1996 and shall
        continue through four calendar months after the close of your fiscal
        year ending July 31, 1997 ("Expiration") at which time the Line of
        Credit shall terminate and expire. AT&T-CFC will annually review the
        line from renewal based on our receipt and satisfactory review of your
        next fiscal year end, at our sole option. AT&T-CFC may, in its sole and
        absolute discretion extend the Line of Credit for such additional
        periods of time and under such terms and conditions as AT&T-CFC
        determines to be appropriate. No advances will be made by AT&T-CFC until
        AT&T-CFC actually receives executed copies of any and all documentation
        required by AT&T-CFC.

3.      Early Termination
        The Line of Credit may be terminated by AT&T-CFC at any time prior to
        the Expiration specified above if;

                a.)  The Borrower fails to execute and/or deliver any and all
                financing documents required by AT&T-CFC, which financing
                documents shall include, but shall not be limited to, an
                Agreement for Wholesale Financing.

                b.)  The Borrower is in breach of any of the provisions of any
                of the financing documents required by AT&T-CFC or is in default
                under any such document. 

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                c.)  The Borrower fails to provide in form and substance
                satisfactory to AT&T-CFC, at its sole discretion, quarterly
                interim financial statements within 30 days of closing, and
                annual financial statements within 90 days of closing.

                d.)  There has occurred any adverse change in the financial
                condition or business prospects of the Borrower or any guarantor
                of the Borrower's indebtedness to AT&T-CFC or if AT&T-CFC shall
                learn of any misrepresentation or omission of a fact or
                circumstance by the Borrower (or any guarantor of the Borrower's
                indebtedness to AT&T-CFC) or if AT&T-CFC shall learn of any
                misrepresentation or omission of a fact or circumstance by the
                Borrower (or any guarantor) that AT&T-CFC deems to be material.
                The Borrower and all guarantors shall be obligated to notify
                AT&T-CFC in writing of any change in either of their financial
                condition, structure, ownership, or business prospects.

4.      No Assignment
        This commitment may not be assigned by the Borrower without the prior
        written consent of AT&T-CFC, which consent shall be granted or withheld
        in the sole and absolute discretion of AT&T-CFC.


Very truly yours,

/s/ Charles A. Flagg

Charles A. Flagg
Director of Credit
AT&T Commercial Finance

cc Lorraine Coleman, Manchester Equipment Co., Inc.