Exhibit 11
                                              ----------

                                  New England Business Service, Inc.
                            Statement Re Computation of Per Share Earnings
                                (In Thousands Except Per Share Data)
                                           (unaudited)
 
                                               Six Months Ended      
                                              Dec. 26,    Dec. 27,    
                                                1998       1997       
                                              --------   --------     

                                                             
Net Income                                 (a) $13,390    $12,444     



BASIC WEIGHTED AVERAGE SHARES OUTSTANDING  (b)  14,365     13,677     
  Plus incremental shares from assumed
  conversion of stock options                      390        314     
                                              --------   --------     
DILUTED WEIGHTED AVERAGE SHARES OUTSTANDING(c)  14,755     13,991     
                                              ========   ========     
PER SHARE AMOUNTS:
Basic Earnings Per Share             (a)/(b)  $    .93   $    .91     
                                              ========   ========     
Diluted Earnings Per Share           (a)/(c)  $    .91   $    .89     
                                              ========   ========