Note 7 - SEGMENT INFORMATION

3 Months Ended

Aug. 31, 2011

Notes to Financial Statements

SEGMENT INFORMATION

Note 7 - Segment information

The Company operates in one reportable segment: the design, manufacture and marketing of advanced test and burn-in products to the semiconductor manufacturing industry.

The following presents information about the Company’s operations in different geographic areas (in thousands):

		United
		States	Asia	Europe	Total
Three months ended August 31, 2011:
	Net sales	$3,906	$26	$198	$4,130
	Property and equipment, net	745	74	8	827
Three months ended August 31, 2010:
	Net sales	$1,609	$499	$61	$2,169
	Property and equipment, net	1,268	79	13	1,360

.

The Company’s foreign operations are primarily those of its Japanese and German subsidiaries. Substantially all of the sales of the subsidiaries are made to unaffiliated Japanese or European customers. Net sales from outside the United States include those of Aehr Test Systems Japan K.K. and Aehr Test Systems GmbH.

Sales to the Company’s five largest customers accounted for approximately 90% and 93% of its net sales in the three months ended August 31, 2011 and 2010, respectively. Two customers accounted for approximately 53% and 14% of the Company’s net sales in the three months ended August 31, 2011. Four customers accounted for approximately 39%, 22%, 17% and 13% of the Company’s net sales in the three months ended August 31, 2010. No other customers represented more than 10% of the Company's net sales for either of the three months ended August 31, 2011 and 2010.