EXHIBIT  11
                                        
                              APPLE COMPUTER, INC.
                                        
                 COMPUTATION OF EARNINGS (LOSS) PER COMMON SHARE
                                        
                    (In thousands, except per share amounts)
                                        
                                        
                                        
                                        

                                          		 Three Months Ended
                                         	      December 29, December 30,
                                           		   1995        1994 
                                          		  
Primary Earnings (Loss) Per  Share                       
                                                         
  Earnings (Loss)                                        
     Net income (loss) applicable to common stock      $( 68,686)  $ 188,186
                                                              
  Shares                                                      
     Weighted average number of common shares 
     outstanding			 		 122,994     119,806
     
                                                              
     Adjustment for dilutive effect of outstanding 
     stock options		   			    --	       1,794
                                                              
  Weighted average number of commonshares used in                            
  the calculation of loss per share            		 122,994         --
  
                                                              
  Weighted average number of common and common                           
  equivalent shares used in the calcuation of                         
  primary earnings per share				    --	     121,600
                                                              
  Loss per common share                                $(   0.56)        --
                                             
  Primary earnings per common share                         --     $    1.55
                                                          
                                                              
Fully Diluted Earnings (Loss) Per Share
                                                              
  Earnings (Loss)                                        
     Net income (loss) applicable to common stock      $( 68,686)  $ 188,186
                               
  Shares                                                      
     Weighted average number of common shares            
     outstanding                                         122,994     119,806
                                                              
     Adjustment for dilutive effect of outstanding          
     stock options					    --         1,850
  
Weighted average number of common shares used in the                           
  calculation of loss per share            		 122,994         --
  
                                                              
  Weighted average number of common and common                            
  equivalentshares used in the calculation of fully                          
  diluted earnings per share				    --       121,656
                                                              
  Loss per common share                                $(  0.56)         --
                                             
                                                              
  Fully diluted earnings per common share                   --     $    1.55
                                                              


                                       135


                                  EXHIBIT  27
                                        
                              APPLE COMPUTER, INC.
                                        
                             FINANCIAL DATA SCHEDULE
                                        
                    (In  millions, except per share amounts)