EXHIBIT 11.0
CSP, INC. AND SUBSIDIARIES
STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
For the three and six month periods ended February 28,1997
 and March 1,1996
(Dollars in thousands except for per share data)
(Unaudited)

                            /-For the three months--/ /-For the six months-
/
                              February      March      Februar     March
                                28,           1,          28,        1,
                                1997        1996         1997      1996
                                                     
NET INCOME PER COMMON SHARE-                                      
(PRIMARY)
                                                                  
Net income (loss)                $2        ($133)        $9         $85
                                                                      
Average common shares                                             
outstanding                  2,708          2,715       2,678      2,721
                                                                  
                                                                  
 Reported net income(loss)                                        
per common shares              $0.00       ($0.05)      $0.00      $0.03
                                                                  
                                                                  
                                                                  
                                                                  
                                                       
                                                                  
                                                                  
NET INCOME PER COMMON SHARE-                                      
(FULL DILUTION)
                                                                  
Income income( loss)             $2        ($133)        $9         $85
                                                                  
Average common shares                                             
outstanding                  2,708          2,715       2,678      2,721
                                                                  
Net loss per common share           $1      ( $133)        $9       $85