We have evaluated the theoretical investigation, by [J. Cao, Y. Long, J. Shanks, J. Therm. Anal. 50 (1997) 365-373.], into the new temperature modulated differential scanning calorimetry (TMDSC) technique which was developed by [M. Reading, B. Hahn, B. Crowe, US Pat. 5,224,775, 1993.] and commercialized by TA Instruments. In a recent series of papers, Cao et al. (1997) came to the conclusion that TMDSC was not capable of determining heat capacity. This was in contradiction to previous work by [B, Wunderlich Y. Jin, A. Boiler, Thermochimca Acta, 238 (1994) 277-293.] who suggested that the technique was capable of directly determining heat capacity. The primary dm of our evaluation was to clarify this conflict of opinion, and we have come to the judgment that when Cao's mathematical treatment is taken to its logical conclusion, there is no difference between either theory, and that both Wunderlich's and Cao's mathematical treatments confirm that TMDSC can be used to determine heat capacity.