diff -ru a/src/protocol/jms/org/apache/jmeter/protocol/jms/sampler/JMSSampler.java b/src/protocol/jms/org/apache/jmeter/protocol/jms/sampler/JMSSampler.java
--- a/src/protocol/jms/org/apache/jmeter/protocol/jms/sampler/JMSSampler.java	2014-08-04 14:33:11.451584550 +0200
+++ b/src/protocol/jms/org/apache/jmeter/protocol/jms/sampler/JMSSampler.java	2014-08-04 14:33:39.005584637 +0200
@@ -124,6 +124,8 @@
 
     private transient Throwable thrown = null;
 
+    private transient Context context = null;
+
     /**
      * {@inheritDoc}
      */
@@ -313,7 +315,6 @@
     public void threadStarted() {
         logThreadStart();
 
-        Context context = null;
         thrown = null;
         try {
             context = getInitialContext();
@@ -383,14 +384,6 @@
         } catch (NoClassDefFoundError e) {
             thrown = e;
             LOGGER.error(e.getLocalizedMessage(), e);
-        } finally {
-            if (context != null) {
-                try {
-                    context.close();
-                } catch (NamingException ignored) {
-                    // ignore
-                }
-            }
         }
     }
 
@@ -468,6 +461,14 @@
     public void threadFinished() {
         LOGGER.debug("Thread ended " + new Date());
 
+        if (context != null) {
+            try {
+                context.close();
+            } catch (NamingException ignored) {
+                // ignore
+            }
+        }
+
         Utils.close(session, LOGGER);
         Utils.close(connection, LOGGER);
         if (receiverThread != null) {