[DESCRIPTION]   CALCULATION OF EARNINGS PER SHARE  


                                                                 EXHIBIT 11.1


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




                                                    Thirteen       Thirteen
                                                  Weeks Ending   Weeks Ending
                                                    March 28,       March 29, 
                                                      1998           1997    
                                                  ------------   ------------


Earnings available for earnings per share:

                                                         
Net income                                        $      4,492   $      3,005
                                                  ============   ============






Average number of common shares outstanding             11,686         12,726
                                                  ============   ============






Earnings per common share                         $       0.38   $       0.24
                                                  ============   ============