A Monte Carlo study was conducted to compare the statistical bias and standard errors of non-equivalent-groups linear test equating in small samples of examinees. One thousand samples of each size (15, 25, 50, and 100) were drawn with replacement from each of five archival data files from elementary school and secondary school teacher subject area tests (in the areas of early childhood education, art education, music education, mathematics, and Spanish). Equatings were also conducted on 100 samples of size 500 to provide a basis for the interpretation of the standard errors in the small samples. For each test, data files from two parallel forms were used. Results suggest trivial levels of equating bias even with small samples, but substantial increases in standard errors as the sample size decreases. Results are interpreted in terms of applications to testing situations in which small numbers of examinees are available. Four tables and 10 graphs present study data. A 13-item list of references is included. (SLD)