Exhibit 11(a)
                                                                         
                ACCESS CORPORATION
   CALCULATION OF NET EARNINGS PER COMMON SHARE 
           AND COMMON SHARE EQUIVALENT
                                                                         
                                                                         
                                            Three Months Ended
                                                 July 31,
                                             1996         1995               
                                                                         
NET EARNINGS APPLICABLE TO COMMON SHARES                                 
AND COMMON SHARE EQUIVALENTS:                                              
       Net Earnings                       $(139,657)    $(15,072)
                                                
                                                                         
       Preferred Dividend                       -            -
                                                                         
       Net Earnings Applicable to Common                                 
       Shares and Common Share 
       Equivalents                        $(139,657)    $(15,072)
                                                
                                                                         
CALCULATION OF PRIMARY NET EARNINGS PER                                  
  COMMON SHARE AND COMMON SHARE                                          
  EQUIVALENTS:
       Average Number of Common Shares                                   
       and Common Share Equivalents 
       Outstanding                        4,865,559    4,865,559
                                                                         
PRIMARY NET EARNINGS PER COMMON SHARE AND                                
  COMMON SHARE EQUIVALENT:                                               
     Net Earnings per Common Share and                                   
     Common Share Equivalents after 
     Discontinued Operations               $ (0.03)     $ (0.00)
                                                                         
                                                                         
    a)  Common Share Equivalents have not been included as their inclusion 
        would be anti-dilutive or dilution is less than 3%