EXHIBIT 11

                    BEAUTICONTROL COSMETICS, INC. AND SUBSIDIARIES
                      COMPUTATION OF NET INCOME PER COMMON SHARE


                               Three Months Ended       Nine Months Ended 

                           August 31,    August 31,   August 31,    August 31,
                              1997          1996         1997          1996  
                                                       
 Net income applicable to        
  common stock            $  183,966    $1,331,947   $2,223,536    $2,973,249 

 Common and common
  equivalent share:          
 Weighted average common      
  shares outstanding       5,928,331     5,777,415    5,899,138     5,836,675
 Net effect of dilutive
  stock options based on 
  the treasury stock method
  using average market price 183,548       130,218      294,522       150,270 
 Weighted average common and                
  common equivalent shares 6,111,879     5,907,633    6,193,660     5,986,945 
       
 Net income per common and
  common equivalent share       $.03          $.23         $.36          $.50
                        
 Common share - assuming 
  full dilution: 
 Weighted average common
  shares outstanding       5,928,331     5,777,415    5,899,138     5,836,675 
 Net effect of dilutive 
  stock options based on the 
  treasury stock method
  using the greater of the 
  average or ending market 
  price                      183,556       134,969      313,397       156,005
 Weighted average common
  shares-assuming full
  dilution                 6,111,887     5,912,384    6,212,535     5,992,680
                    
 Net income per common share                
  -assuming full dilution       $.03          $.23         $.36          $.50