EXHIBIT 11                          Page 17

                       BIOGEN, INC. and SUBSIDIARIES

                     Computation of Earnings Per Share
                                (unaudited)
                 (in thousands, except per share amounts)


                                                    Three months ended  
                                                         March 31,      
                                                    1997          1996  

Primary earnings per share

Weighted average number of 
  shares outstanding. . . . . . . . . . . . . . . $ 73,268      $ 71,200

Shares deemed outstanding from
  the assumed exercise of stock
  options and warrants. . . . . . . . . . . . . .    3,575            --
                                                  --------      --------
Total . . . . . . . . . . . . . . . . . . . . . .   76,843        71,200
                                                  ========      ========

Net income(loss). . . . . . . . . . . . . . . . . $ 17,010      $ (3,658)
                                                  ========      ========
Primary earnings per
  share of common stock . . . . . . . . . . . . . $   0.22      $  (0.05)
                                                  ========      ========

Fully diluted earnings per share (a)

Weighted average number of
  shares outstanding. . . . . . . . . . . . . . . $ 73,268      $ 71,200

Shares deemed outstanding from
  the assumed exercise of stock
  options and warrants. . . . . . . . . . . . . .    3,575            --
                                                  --------      --------
Total . . . . . . . . . . . . . . . . . . . . . .   76,843        71,200
                                                  ========      ========

Net income(loss). . . . . . . . . . . . . . . . . $ 17,010      $ (3,658)
                                                  ========      ========

Fully diluted earnings
  per share of common stock . . . . . . . . . . . $   0.22      $  (0.05)
                                                  ========      ========


(a)  This calculation is submitted in accordance with Regulation S-K item   
     601 (b) (11) although not required by Footnote 2 to Paragraph 14 of    
     APB Opinion No. 15 because it results in dilution of less than 3%.