EXHIBIT 11.0
CSP, INC. AND SUBSIDIARIES
STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
For the three month periods ended November 29,1996
 and December 1,1995
(Dollars in thousands)
(Unaudited)
                                   /-For the three months ended-/
                                       November     December 1,
                                         29,
                                         1996           1995
                                              
NET INCOME PER COMMON SHARE-(PRIMARY)
                                                                
Net income (loss)                              $8           $218
                                                                
Average common shares outstanding           2,686          2,795
                                                                
Reported net income per common share        $0.00          $0.08
                                                                
                                                                
NET INCOME PER COMMON SHARE-(FULL DILUTION)                            
                                                                
Net income (loss)                              $8           $218
                                                                
Average common shares outstanding           2,686          2,795
                                                                
Net income per common share-(Full                               
    Dilution)                               $0.00          $0.08