The enzyme-linked immunosorbent assay (ELISA) has proved to be a simple, reliable and sensitive test for the detection of Staphylococcal enterotoxins. It was employed in this investigation for the quantitative estimation of SEA and SEC, in raw and skim milk. It was observed that 60-83% of the toxin could be detected in unheated milk using the two successive extraction procedure of REISER, et al. (1974). Direct detection of SE in unheated milk gave false negative result. Heating SE containing milk samples caused immunological inactivation of the toxins, where the detectable amount of the toxin was reduced to 30% of SEA and 20% of SEC,