An acceptance sampling plan is developed under accelerated life test with Type II censoring when the lifetime is exponentially distributed. The mean lifetime is assumed to be an exponential function of a stress, and the maximum likelihood estimation is used to obtain the estimates of unknown mean lifetimes at the low and the high stresses. The test statistic adopted to construct the acceptance sampling plan is the quotient of two positively powered estimated mean lifetimes at the low and the high stresses. Acceptance criterion is the value which guarantees the specified mean lifetime at the standard stress with the producer``s and/or consumer``s protection. The decision variable is the acceptability constant. The whole plans are briefly tabulated.