EXHIBIT 11

                         BARRETT BUSINESS SERVICES, INC.
                        STATEMENT OF CALCULATION OF BASIC
                      AND DILUTED COMMON SHARES OUTSTANDING





                                                                                                  Three Months
                                                                                                     Ended
                                                                                                 June 30, 2002
                                                                                             -----------------------

                                                                                                       
Weighted average number of basic shares outstanding                                                       5,806,021

Stock option plan shares to be issued at prices ranging from $1.45 to $17.75
    per share                                                                                               248,365

Less:      Assumed purchase at average market price during the period using
           proceeds received upon exercise of options and purchase of stock,
           and using tax benefits of compensation due to premature dispositions                            (228,164)
                                                                                             -----------------------

Weighted average number of diluted shares outstanding                                                     5,826,222
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