: Implementation of asessment often takes several sets of questions. However, different tests will have a different difficulty indices even they were constructed on the same indicators. Equating or score converting in every test must be done to ensure the tests in same scale of measurement. Development of test instruments includes several steps: create multiple choice question base on students response of open ended question; consultation with experts to validation of contents, individual try out to asssess aspects of language comprehension, limited field try out to assess the feasibility of items parameter and field try out to determine the convertion coefficients. In this study, equating method used is linear equating. According to the least error of equating is suggested using scoring conversion in test B (Y) to test A (X). Equation of convertion for first year highshool is: X* = 1,064 Y + 0,015, for second year is X* = 0,834 Y + 0,455, and for third year is Y* = 0,991 Y – 0,147