EXHIBIT  11

			   APPLE COMPUTER, INC.

 		COMPUTATION OF EARNINGS (LOSS) PER COMMON SHARE

		(Dollars in millions, except per share amounts)

			
			Fiscal Years Ended	
		September 27,		September 29,		September 30,
	             1996	             1995	             1994
		     		     	    	     
Primary Earnings
(Loss) Per Share			
			
			
Net income(loss)    ($816)		     $424		    $310
			
Shares			
 Weighted average
 number of common
 shares
 outstanding
 (in thousands)	   123,734		    121,192		  117,808
			
 Adjustment for
 dilutive effect
 of outstanding
 stock options
 (in thousands)	      --		      1,855		      927
 			
Weighted average
number of
common and
common
equivalent
shares used
for primary
earnings(loss)
per share (in
thousands)	   123,734		    123,047		  118,735
			
Primary earnings
(loss) per
common and
common
equivalent
share		    ($6.59)	 	      $3.45		    $2.61
			
Fully Diluted
Earnings(Loss)
Per Share			
			
Net income (loss)   ($816)		     $424		    $310
			
Shares			
 Weighted averages
 number of common
 shares
 outstanding
 (in thousands)	   123,734		    121,192	 	  118,735
			
 Adjustment for
 dilutive
 effect of
 outstanding
 stock options
 (in thousands)	     --		              2,076		    1,002
			
Weighted average
number of common
and common
equivalent shares 
used for fully
diluted earninngs
(loss) per share
(in thousands)	   123,734		    123,268		  118,810
			
Fully diluted
earnings(loss)
per common and
common
equivalent share    ($6.59)		      $3.44		    $2.61





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