diff --git a/src/node-to-fsa/NodeFileSystemHandle.ts b/src/node-to-fsa/NodeFileSystemHandle.ts
index 713e35337..46a1e9680 100644
--- a/src/node-to-fsa/NodeFileSystemHandle.ts
+++ b/src/node-to-fsa/NodeFileSystemHandle.ts
@@ -14,10 +14,12 @@ export abstract class NodeFileSystemHandle {
   ) {}
 
   /**
+   * Compares two handles to see if the associated entries (either a file or directory) match.
+   * 
    * @see https://developer.mozilla.org/en-US/docs/Web/API/FileSystemHandle/isSameEntry
    */
   public isSameEntry(fileSystemHandle: NodeFileSystemHandle): boolean {
-    throw new Error('Not implemented');
+    return this.constructor === fileSystemHandle.constructor && (this as any).__path === (fileSystemHandle as any).__path;
   }
 
   /**
diff --git a/src/node-to-fsa/__tests__/NodeFileSystemHandle.test.ts b/src/node-to-fsa/__tests__/NodeFileSystemHandle.test.ts
new file mode 100644
index 000000000..55e61f64f
--- /dev/null
+++ b/src/node-to-fsa/__tests__/NodeFileSystemHandle.test.ts
@@ -0,0 +1,40 @@
+import {DirectoryJSON, memfs} from '../..';
+import {NodeFileSystemDirectoryHandle} from '../NodeFileSystemDirectoryHandle';
+
+const setup = (json: DirectoryJSON = {}) => {
+  const fs = memfs(json, '/');
+  const dir = new NodeFileSystemDirectoryHandle(fs as any, '/');
+  return {dir, fs};
+};
+
+test('can instantiate', () => {
+  const {dir} = setup();
+  expect(dir).toBeInstanceOf(NodeFileSystemDirectoryHandle);
+});
+
+describe('.isSameEntry()', () => {
+  test('returns true for the same root entry', async () => {
+    const {dir} = setup();
+    expect(dir.isSameEntry(dir)).toBe(true);
+  });
+
+  test('returns true for two different instances of the same entry', async () => {
+    const {dir} = setup({
+      subdir: null,
+    });
+    const subdir = await dir.getDirectoryHandle('subdir');
+    expect(subdir.isSameEntry(subdir)).toBe(true);
+    expect(dir.isSameEntry(dir)).toBe(true);
+    expect(dir.isSameEntry(subdir)).toBe(false);
+    expect(subdir.isSameEntry(dir)).toBe(false);
+  });
+
+  test('returns false when comparing file with a directory', async () => {
+    const {dir} = setup({
+      file: 'lala',
+    });
+    const file = await dir.getFileHandle('file');
+    expect(file.isSameEntry(dir)).toBe(false);
+    expect(dir.isSameEntry(file)).toBe(false);
+  });
+});