In this study, we establish a new inventory model with two warehouses, imperfect quality and inspection errors simultaneously. The mathematical model by maximizing the annual total profit and the solution procedure are developed. As a byproduct, we correct some technical error in developing the optimal ordering policies in the above two papers. Morevoer, we find a mild condition satisfied by most common distributions to make the ETPU(y) concavity. The Proposition 1 is used to determine the optimal solution of ETPU(y).