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                                EXHIBIT 11 


             COMPUTATION OF FULLY DILUTED EARNINGS PER SHARE 
                                (RESTATED)
                               (UNAUDITED)

  
                                               Year Ended December 31    
 
                                                 1991          1990      
 

                                                                           
Net Income:
  Net income as reported....................   $47,596,000  $37,166,000 
  Interest and amortization on 
    convertible debt (net of income taxes)..     1,334,317    3,445,620 
      Adjusted net income...................   $48,930,317  $40,611,620 
                                                                               
                                                                 

Shares:
  Weighted average number of common
    shares outstanding......................    21,567,575   19,364,453
  Common stock equivalents
    (stock options).........................       242,691      508,568
  From assumed conversion of 
    convertible debt........................     1,084,740    2,758,621
      Fully diluted shares..................    22,895,006   22,631,642

Fully diluted net income per share..........   $      2.14  $      1.80