The purpose of this paper is to introduce the basic logic and the procedures of applying IRT equating methods for item banking. In comparison with classical equating methods, IRT methods are preferred, because the linear relationship between tow parameter sets is provided by the theory. When item and ability parameters are unknown, linear adjustments are necessary to related the ability and item parameters across subgroups. The commonly used equating designs. (1) the single group design, (2) the equivalent group design, and (3) the anchor test design are discussed. The common scale for the parameters can be established by the following methods: the mean and sigma method, the robust mean and sigma method, the iterative robust mean and sigma method and the characteristics curve method. The characteristic curve method appears to be the most appropriate method for the two and three parameter models.