Exhibit 11(b) ACCESS CORPORATION CALCULATION OF NET LOSS BASIC AND DILUTIVE PER COMMON SHARE AND COMMON SHARE EQUIVALENT Nine Months Ended January 31, 1998 1997 NET LOSS APPLICABLE TO BASIC AND DILUTIVE COMMON SHARES AND COMMON SHARE EQUIVALENTS: Net Loss $ (355,269) $(1,257,287) Preferred Dividend Net Loss Applicable to Basic and Dilutive Common Shares and Common Share Equivalents $ (355,269) $(1,257,287) CALCULATION OF PRIMARY NET LOSS PER BASIC AND DILUTIVE COMMON SHARE AND COMMON SHARE EQUIVALENTS: Average Number of Common Shares and Common Share Equivalents Outstanding 4,865,559 4,865,559 PRIMARY NET LOSS PER BASIC AND DILUTIVE COMMON SHARE AND COMMON SHARE EQUIVALENT: Net Loss per Basic and Dilutive Common Share and Common Share Equivalents $ (0.07) $ (0.26) ========== ========= <FN> a) Common Share Equivalents have not been included as their inclusion would be anti-dilutive