EXHIBIT 11.0


CSP, INC. AND SUBSIDIARIES
STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
For the three month periods ended November 28,1997
 and November 29,1996
(Dollars in thousands)
(Unaudited)
                                   /-For the three months ended-/
                                       November       November
                                         28,            29,
                                         1997           1996
                                                         
NET INCOME PER COMMON SHARE-(PRIMARY)
                                                                
Net income                                   $160             $8
                                                                
Average common shares outstanding           2,700          2,686
                                                                
Reported net income per common share        $0.06          $0.00
                                                                
                                                                
NET INCOME PER COMMON SHARE-(FULL DILUTION)                            
                                                                
Net income (loss)                            $160             $8
                                                                
Average common shares outstanding           2,700          2,686
                                                                
Net income per common share-(Full                               
    Dilution)                               $0.06          $0.00