EXHIBIT 11.1


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




                                                            Thirteen     
                                                           Weeks Ended             
                                                  ---------------------------   
                                                     March 27,      March 28,   
                                                       1999           1998      
                                                  ---------------------------   


Earnings available for earnings per share:

                                                                       
Income from continuing operations                 $      7,475   $      4,929   
Discontinued operations, net of income taxes                             (437)  
                                                  ------------   ------------   
Net income                                        $      7,475   $      4,492   
                                                  ============   ============   






Average number of common shares outstanding             10,368         11,686   
                                                  ============   ============   






Earnings (loss) per common share:
  Income from continuing operations               $       0.72   $       0.42   
  Loss from discontinued operations                                     (0.04)  
                                                  ------------   ------------   
Earnings per common share                         $       0.72   $       0.38   
                                                  ============   ============