[DESCRIPTION]   CALCULATION OF 1996 AND 1995 EARNINGS PER SHARE  


                                                                 EXHIBIT 11.1


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




                                                  Thirteen       Thirteen
                                                  Weeks Ending   Weeks Ending
                                                    March 30,      April 1,
                                                      1996           1995    
                                                  ------------   ------------


Earnings available for earnings per share:

                                                         
Net income                                        $      3,154   $      4,757
                                                  ============   ============






Average number of common shares outstanding             12,779         12,848
                                                  ============   ============






Earnings per share                                $       0.25   $       0.37
                                                  ============   ============