EXHIBIT 11.0
                                           
                                           
                            ANALOGY, INC. AND SUBSIDIARIES
                          COMPUTATION OF PER SHARE EARNINGS
                        (In thousands, except per share data)
                                           
                                           
                                           
                                              YEAR ENDED MARCH 31,       
                                       --------------------------------------
                                          1997         1996         1995
                                       ----------- ------------ -------------


Net (loss) income                      $ (3,041)     $   826     $  (1,527)
                                       ---------     -------     ----------
                                       ---------     -------     ----------

Net (loss) income per share (1)        $  (0.35)     $  0.11     $   (0.30)
                                       ---------     -------     ----------
                                       ---------     -------     ----------


Weighted average shares outstanding:

Common Stock                              8,584        4,816         4,378

Dilutive stock options and 
warrants, using the treasury 
stock method
                                             --        3,004           710
                                       ---------     -------     ----------

Shares used in per share 
calculations                              8,584        7,820         5,088
                                       ---------     -------     ----------
                                       ---------     -------     ----------


    
(1)  Fully diluted earnings per share is not disclosed on the consolidated
statements of operations as it is not more than three percent different from
primary earnings per share.