Exhibit 
                                                                11(a)

                         ACCESS CORPORATION
         CALCULATION OF NET EARNINGS (LOSS)  PER COMMON SHARE
                     AND COMMON SHARE EQUIVALENT


                                                                  Three Months Ended
                                                                      January 31,
                                                              1997          1996
                                                                      

NET EARNINGS (LOSS) APPLICABLE TO COMMON SHARES AND
  COMMON SHARE EQUIVALENTS:
       Net Earnings (Loss)                                    $ (980,808)   $ 137,323 

       Preferred Dividend                                           -          68,662 

       Net Earnings (Loss) Applicable to Common Shares and 
       Common Share Equivalents                               $ (980,808)   $  68,661 

CALCULATION OF PRIMARY NET EARNINGS (LOSS) 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 (LOSS) PER COMMON SHARE AND
  COMMON SHARE EQUIVALENT:
     Net Earnings (Loss) per Common Share and Common Share
     Equivalents                                              $    (0.20)   $    0.01 
                                                              ==========    =========

<FN>

a)  Common Share Equivalents have not been included as their inclusion would be anti-
dilutive or dilution is less than 3%
</FN>






                                                                Exhibit 
                                                                11(b)
                                ACCESS CORPORATION                                             
                  CALCULATION OF NET EARNINGS (LOSS) PER COMMON SHARE
                            AND COMMON SHARE EQUIVALENT




                                                        Nine  Months Ended
                                                            January 31,
                                                        1997          1996
                                                               
NET EARNINGS (LOSS) APPLICABLE TO COMMON SHARES AND
  COMMON SHARE EQUIVALENTS:
    Net Earnings(Loss)                                  $(1,257,287)  $   158,926 

    Preferred Dividend                                                     79,464 

    Net Earnings (Loss) Applicable to Common Shares and 
       Common Share Equivalents                         $(1,257,287)  $    79,462 

CALCULATION OF PRIMARY NET EARNINGS (LOSS) 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 (LOSS) PER COMMON SHARE AND
  COMMON SHARE EQUIVALENT:
   Net Earnings (Loss) per Common Share and Common Share
     Equivalents                                        $     (0.26)  $      0.02 
                                                         ==========     =========

<FN>
a)  Common Share Equivalents have not been included as their inclusion would be anti-
dilutive or dilution is less than 3%

</FN>