refers to the experts’ judgement on the extent to which a test’s content is proportionally representative of all the construct’s features. In the case of TOEIC, the content is based on the need analysis conducted by the ETS from the corporations around the world. This approach is argued by Moriyoshi that it is not based on validation theory on the presentation of the test language’s features. However, the TOEIC test is viewed as high content validity on the practical standpoint (Moritoshi, 2001 cited in Nall, 2003). Therefore, it is still uncertain whether the content including the topic and the tasks is the representative of the target language use in business domain.