diff --git a/gtsam/base/Makefile.am b/gtsam/base/Makefile.am
index 9f22c36e8..eed25d600 100644
--- a/gtsam/base/Makefile.am
+++ b/gtsam/base/Makefile.am
@@ -37,7 +37,7 @@ sources += DSFVector.cpp
 check_PROGRAMS += tests/testBTree tests/testDSF tests/testDSFVector
 
 # Timing tests
-noinst_PROGRAMS = tests/timeMatrix tests/timeublas
+noinst_PROGRAMS = tests/timeMatrix tests/timeublas tests/timeVirtual
 
 #----------------------------------------------------------------------------------------------------
 # Create a libtool library that is not installed
diff --git a/gtsam/base/tests/timeVirtual.cpp b/gtsam/base/tests/timeVirtual.cpp
new file mode 100644
index 000000000..f989dbca2
--- /dev/null
+++ b/gtsam/base/tests/timeVirtual.cpp
@@ -0,0 +1,145 @@
+/**
+ * @file    timeVirtual.cpp
+ * @brief   Time the overhead of using virtual destructors and methods
+ * @author  Richard Roberts
+ * @created Dec 3, 2010
+ */
+
+#include <gtsam/base/timing.h>
+
+#include <boost/shared_ptr.hpp>
+#include <boost/intrusive_ptr.hpp>
+
+#include <iostream>
+
+using namespace std;
+using namespace boost;
+
+struct Plain {
+  size_t data;
+  Plain(size_t _data) : data(_data) {}
+  void setData(size_t data) { this->data = data; }
+};
+
+struct Virtual {
+  size_t data;
+  Virtual(size_t _data) : data(_data) {}
+  virtual void setData(size_t data) { this->data = data; }
+  virtual ~Virtual() {}
+};
+
+struct VirtualCounted {
+  size_t data;
+  size_t refCount;
+  VirtualCounted(size_t _data) : data(_data) {}
+  virtual void setData(size_t data) { this->data = data; }
+  virtual ~VirtualCounted() {}
+};
+
+void intrusive_ptr_add_ref(VirtualCounted* obj) { ++ obj->refCount; }
+void intrusive_ptr_release(VirtualCounted* obj) {
+  assert(obj->refCount > 0);
+  -- obj->refCount;
+  if(obj->refCount == 0)
+    delete obj;
+}
+
+int main(int argc, char *argv[]) {
+
+  size_t trials = 10000000;
+
+  tic_("heap plain alloc, dealloc");
+  for(size_t i=0; i<trials; ++i) {
+    Plain *obj = new Plain(i);
+    delete obj;
+  }
+  toc_("heap plain alloc, dealloc");
+
+  tic_("heap virtual alloc, dealloc");
+  for(size_t i=0; i<trials; ++i) {
+    Virtual *obj = new Virtual(i);
+    delete obj;
+  }
+  toc_("heap virtual alloc, dealloc");
+
+  tic_("stack plain alloc, dealloc");
+  for(size_t i=0; i<trials; ++i) {
+    Plain obj(i);
+  }
+  toc_("stack plain alloc, dealloc");
+
+  tic_("stack virtual alloc, dealloc");
+  for(size_t i=0; i<trials; ++i) {
+    Virtual obj(i);
+  }
+  toc_("stack virtual alloc, dealloc");
+
+  tic_("shared plain alloc, dealloc");
+  for(size_t i=0; i<trials; ++i) {
+    shared_ptr<Plain> obj(new Plain(i));
+  }
+  toc_("shared plain alloc, dealloc");
+
+  tic_("shared virtual alloc, dealloc");
+  for(size_t i=0; i<trials; ++i) {
+    shared_ptr<Virtual> obj(new Virtual(i));
+  }
+  toc_("shared virtual alloc, dealloc");
+
+
+  tic_("heap plain alloc, dealloc, call");
+  for(size_t i=0; i<trials; ++i) {
+    Plain *obj = new Plain(i);
+    obj->setData(i+1);
+    delete obj;
+  }
+  toc_("heap plain alloc, dealloc, call");
+
+  tic_("heap virtual alloc, dealloc, call");
+  for(size_t i=0; i<trials; ++i) {
+    Virtual *obj = new Virtual(i);
+    obj->setData(i+1);
+    delete obj;
+  }
+  toc_("heap virtual alloc, dealloc, call");
+
+  tic_("stack plain alloc, dealloc, call");
+  for(size_t i=0; i<trials; ++i) {
+    Plain obj(i);
+    obj.setData(i+1);
+  }
+  toc_("stack plain alloc, dealloc, call");
+
+  tic_("stack virtual alloc, dealloc, call");
+  for(size_t i=0; i<trials; ++i) {
+    Virtual obj(i);
+    obj.setData(i+1);
+  }
+  toc_("stack virtual alloc, dealloc, call");
+
+  tic_("shared plain alloc, dealloc, call");
+  for(size_t i=0; i<trials; ++i) {
+    shared_ptr<Plain> obj(new Plain(i));
+    obj->setData(i+1);
+  }
+  toc_("shared plain alloc, dealloc, call");
+
+  tic_("shared virtual alloc, dealloc, call");
+  for(size_t i=0; i<trials; ++i) {
+    shared_ptr<Virtual> obj(new Virtual(i));
+    obj->setData(i+1);
+  }
+  toc_("shared virtual alloc, dealloc, call");
+
+  tic_("intrusive virtual alloc, dealloc, call");
+  for(size_t i=0; i<trials; ++i) {
+    intrusive_ptr<VirtualCounted> obj(new VirtualCounted(i));
+    obj->setData(i+1);
+  }
+  toc_("intrusive virtual alloc, dealloc, call");
+
+  tictoc_print_();
+
+  return 0;
+}
+