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            June 10, 2005

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Re: SEC Comment Letter dated June 1, 2005

            File No. 001-11479

Dear Mr. Rosenberg:

This will confirm my telephone conversation with Mr. Oscar Young of
your office and Mr. Joseph Cacchioli, Vice President - Controller of
E-Z-EM, Inc., on Wednesday, June 8th in reference to the SEC letter commenting
on the E-Z-EM Annual Report on Form 10-K for the fiscal year ended May 29, 2004. The purpose of
our call to Mr. Young was to obtain some minor clarification of the
comments raised in the letter and to request an extension of time to provide the
supplemental information requested.

As to the latter point, our fiscal year 2005 recently ended, on May 28,
2005, and we are now heavily engaged with our year end audit and the Sarbanes
Oxley, Sections 302 and 404, compliance review by our auditors. In addition, we
are in the process of moving our accounting and MIS departments to our
headquarters in Lake Success due to the closure and sale of our facility in
Westbury, NY. The relocation should be completed by the end of next week. In
light of the foregoing, we proposed to Mr. Young our formal response be
provided no later than July 8, 2005.

Thank you for this consideration.

Sincerely,

E-Z-EM, Inc.

Dennis J. Curtin

Senior Vice President - Chief Financial Officer

      cc:

      Oscar
        Young - Senior Staff Accountant, Securities and Exchange Commission

        Christine Allen - Staff Accountant, Securities and Exchange Commission

        Anthony A. Lombardo, President and Chief Executive Officer, E-Z-EM, Inc.

        Joseph A. Cacchioli, Vice President - Controller, E-Z-EM, Inc.