EXHIBIT 11

BARRETT BUSINESS SERVICES, INC.
STATEMENT SHOWING CALCULATION OF AVERAGE
COMMON SHARES OUTSTANDING




                                       Three Months   Six Months
                                          Ended         Ended
                                       June 30, 1994 June 30, 1994
                                       ------------- -------------
                                               
Primary Earnings Per Share:
  Weighted average number of shares 6,328,000     6,321,238

  Stock option plan shares to be issued at prices
     of $3.50 to $13.563 per share    370,527       314,707

  Warrant issues at a price of $4.20 per share200,000200,000

  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 (276,452)           (255,595)
                                  -----------   -----------
      Total Primary Shares          6,622,075     6,580,350
                                  ===========   ===========




Fully Diluted Earnings Per Share:
  Weighted average number of shares 6,328,000     6,321,238

  Stock option plan shares to be issued at a
     price of $3.50 to $13.563 per share370,527     314,707

  Warrant issues at a price of $4.20 per share200,000200,000

  Less:Assumed purchase at the higher of ending 
      or 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 pre-
      mature dispositions                 (276,452)     (255,595)
                                  -----------   -----------
      Total Diluted Shares          6,622,075     6,580,350
                                  ===========   ===========





Note:As the effect of common stock equivalents upon the weighted average common stock earnings per share
calculation is greater than 3%, earnings per share are based on the weighted average number of common stock
and common stock equivalents outstanding during the period.