Due to the maturing of Internet technology, the adaptive testing can be utilized in the web-based environment and the examinee can take the test anywhere and any time. The purpose of the research is to apply item response theory (IRT), adaptive testing theory and web-service technique to construct an XML format itembank and a system of web-based adaptive testing (WAT) by the framework of three-tiered client server distance testing. Due to the maturing of Internet technology, the adaptive testing can be utilized in the web-based environment and the examinee can take the test anywhere and any time. The purpose of the research is to apply item response theory (IRT), adaptive testing theory and web-service technique to construct an XML format itembank and a system of web-based adaptive testing (WAT) by the framework of three-tiered client server testing.