Exhibit No. 11


                                   CNS, INC.

              Computation of Net Income per Share of Common Stock



                                                  Three Months Ended  March 31,
                                                --------------------------------
                                                     1998              1997
                                                --------------     -------------
NET INCOME                                                        
                                                                      
 Net income                                       $    15,288       $ 1,321,493
                                                  ===========       ===========
                                                                    
                                                                    
BASIC NET INCOME PER SHARE                                          
 Weighted average number of common                                  
   shares outstanding                              18,374,000        19,205,000
                                                  ===========       ===========
                                                                    
 Basic net income per share                       $       .00       $       .07
                                                  ===========       ===========
                                                                    
                                                                    
                                                                    
DILUTED NET INCOME PER SHARE                                        
  Weighted average number of common                                 
    shares outstanding                             18,374,000        19,205,000
  Incentive stock options                             205,000           520,000
  Non qualified stock options                         173,000           319,000
                                                  -----------       -----------
 Weighted average number of common and                              
   assumed conversion shares                       18,752,000        20,044,000
                                                  ===========       ===========
                                                                    
 Diluted net income per share                     $       .00       $       .07
                                                  ===========       ===========