We can obtain recently item response time data easily by Computer Testing. And we can evaluate examinees not only for test score but for response time. It is well known that IRT(Item Response Theory)is useful in item analysis for evaluation of test score. Similiarly we can apply item analysis for evaluation of examinee's response time to the idea of IRT. The authors proposed IRT for item response time. In this paper, the authors showed; 1. validity of the theory, 2. item analysis by the theory, 3. estimated examinee's ability for response time. And the authors showed the utilities of this theory by applying to practical data.