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                                                                  EXHIBIT 11.1

                         LANDSTAR SYSTEM, INC. AND SUBSIDIARY
                       CALCULATION OF EARNINGS PER COMMON SHARE
                       (In thousands, except per share amounts)
                                       (Unaudited)




                                                  Fiscal Years Ended
                                       December 25,  December 26,  December 27,
                                          1999           1998          1997
                                       ------------  ------------  ------------

                                                          
Income from continuing operations     $     45,937   $     34,481  $     25,428
Discontinued operations, net
  of income taxes                                         (22,589)         (738)
                                      ------------   ------------  ------------

Net income                            $     45,937   $     11,892  $     24,690
                                      ============   ============  ============






Average number of common shares
    outstanding                              9,982         11,022        12,541
                                      ============   ============  ============


Earnings per common share:
Income from continuing operations     $       4.60   $       3.13  $       2.03
Loss from discontinued operations                           (2.05)        (0.06)
                                      ------------   ------------  ------------


Earnings per common share             $       4.60   $       1.08  $       1.97
                                      ============   ============  ============