Exhibit 11.0 			 SHIVA CORPORATION 	 Computation of Net Income (Loss) Per Share (1) 			 Three months ended Six months ended 			 ------------------ ---------------- 			 June 28, June 29, June 28, June 29, 			 1997 1996 1997 1996 			 -------- -------- -------- -------- Weighted Average Common and Common Equivalent Shares: Weighted Average Common Shares Outstanding During the Period 29,128,123 28,541,041 29,049,872 28,185,953 Weighted Average Common Equivalent Shares - 3,525,482 - 3,109,845 			 ---------- ---------- --------- ---------- 			 29,128,123 32,066,523 29,049,872 31,295,798 			 ========== ========== ========== ========== Net Income (Loss) ($996,000) $4,975,000 ($9,366,000) $9,314,000 Primary Net Income (Loss) Per Share ($0.03) $0.16 ($.032) $0.30 <FN> (1) Fully diluted net income per share has not been separately presented, as the amounts would not be materially different from primary net income per share. Net loss per share excludes common equivalent shares because their effect is antidilutive.