A calculation of the 3 He transverse (e, e ′ ) inclusive response function, R T , which includes ∆ degrees of freedom is performed using the Lorentz integral transform method. The resulting coupled equations are treated in impulse approximation, where the N N N and N N ∆ channels are solved separately. As NN and NNN potentials we use the Argonne V18 and UrbanaIX models respectively.Electromagnetic currents include the ∆-isobar currents, one-body N-currents with relativistic corrections and two-body currents consistent with the Argonne V18 potential. R T is calculated for the breakup threshold region at momentum transfers near 900 MeV/c. Our results are similar to those of Deltuva et al. in that large ∆-isobar current contributions are found. However we find that these are largely canceled by the relativistic contribution from the one-body N-currents. Finally a comparison is made between theoretical results and experimental data. PACS numbers: 25.30.Fj, 14.20.Gk, where