Brookline Bancorp (BRKL) 10-Q 2007 Q2 Quarterly report

Exhibit 11

Statement Regarding Computation of Per Share Earnings

The following table is the reconciliation of basic and diluted earnings per share for the three months and six months ended June 30, 2007 and 2006 (dollars in thousands except per share amounts):

	Three months ended June 30, 2007				Three months ended  June 30, 2006
	Basic		Diluted		Basic		Diluted
Net income	$	4,852	$	4,852	$	4,929	$	4,929
Weighted average shares outstanding	59,749,897		59,749,897		60,363,461		60,363,461
Effect of dilutive securities	—		597,004		—		718,652
Adjusted weighted average shares outstanding	59,749,897		60,346,901		60,363,461		61,082,113
Earnings per share	$	0.08	$	0.08	$	0.08	$	0.08

	Six months ended June 30, 2007				Six months ended  June 30, 2006
	Basic		Diluted		Basic		Diluted
Net income	$	9,793	$	9,793	$	10,326	$	10,326
Weighted average shares outstanding	60,139,899		60,139,899		60,336,646		60,336,646
Effect of dilutive securities	—		622,872		—		730,138
Adjusted weighted average shares outstanding	60,139,899		60,762,771		60,336,646		61,066,784
Earnings per share	$	0.16	$	0.16	$	0.17	$	0.17