EXHIBIT 11

                                    KSW, INC.

                        STATEMENTS REGARDING COMPUTATION
                                OF LOSS PER SHARE




                                           THREE MONTHS      THREE MONTHS      SIX MONTHS        SIX MONTHS
                                               ENDED            ENDED             ENDED             ENDED
                                          JUNE 30, 2004     JUNE 30, 2003     JUNE 30, 2004     JUNE 30, 2003
                                          -------------     -------------     -------------     -------------
                                                                                   
Net loss                                  $    (51,000)     $   (145,000)     $   (695,000)     $   (203,000)
                                          =============     =============     =============     =============


Loss Per Share - Basic
- ----------------------
Weighted average shares outstanding
during the period                            5,470,311         5,470,311         5,470,311         5,470,311
                                          =============     =============     =============     =============


Loss per common share - Basic             $       (.01)     $       (.03)     $       (.13)     $       (.04)
                                          =============     =============     =============     =============

Loss Per Share - Diluted
- ------------------------
Weighted average shares outstanding
during the period                            5,470,311         5,470,311         5,470,311         5,470,311


Effect of stock options dilution                     0                 0                 0                 0
                                          -------------     -------------     -------------     -------------


Total shares outstanding for
purposes of calculating diluted
earnings                                     5,470,311         5,470,311         5,470,311         5,470,311
                                          =============     =============     =============     =============


Loss per common and common
equivalent share-Diluted                  $       (.01)     $       (.03)     $       (.13)      $      (.04)
                                          =============     =============     =============     =============