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


				
	    			   Three Months Ended	    Nine Months Ended		
				  June 28,    June 30,     June 28,    June 30,
	        		    1996	1995	     1996	 1995
				     	 	      	  
Primary Earnings Per  Share				
				
Earnings (Loss)				
 Net income (loss) applicable 	
	to common stock		($32,123)    $103,019 	  ($840,967)   $364,122	
  
Shares				
 Weighted average number of 
 common shares outstanding 	 123,735      121,379	    123,463	120,681
	
 Adjustment for dilutive effect        -	1,824		 -	  1,801
 of outstanding stock options 	

Weighted average number of 
common and common equivalent  
shares used for primary  
earnings per share		 123,735      123,203  	    123,463	122,482
	
Primary earnings (loss) per 	
common share			($  0.26)    $   0.84     ($   6.81)   $   2.97			

Fully Diluted Earnings Per Share				
				
Earnings (Loss)				
 Net income (loss) applicable 
	to common stock		($32,123)    $103,019     ($840,967)   $364,122			
Shares				
  Weighted average number of 
  common shares outstanding	 123,735      121,379	    123,463	120,681
	
  Adjustment for dilutive effect       -	2,647		 -	  2,095	
  of outstanding stock options 	
	
Weighted average number of 
common and common equivalent  
shares used for fully diluted 	
earnings per share		 123,735      124,026	    123,463	122,776
	
Fully diluted earnings (loss) 	
 per common share		($  0.26)    $   0.83     ($   6.81)   $   2.97   		

					117


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

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE 
CONSOLIDATED BALANCE SHEETS AND CONDENSED CONSOLIDATED STATEMENTS OF INCOME OF 
APPLE COMPUTER, INC. AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS