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 28,  December 29,  December 30,
                                          2002          2001           2000
                                       ------------  ------------  ------------

                                                         


Net income                            $     49,221   $     42,794  $     45,194
                                      ============   ============  ============




Average number of common shares
    outstanding (1)                         16,141         16,672        17,562
                                      ============   ============  ============




Earnings per common share (1)         $       3.05   $       2.57  $       2.57
                                      ============   ============  ============

(1) All earnings per share amounts and average number of shares outstanding have
been restated to give retroactive effect to a two-for-one stock split
effected in the form of a 100% stock dividend declared July 17, 2002.







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