APAC TELESERVICES, INC.

         EXHIBIT (11) - STATEMENT RE:  COMPUTATION OF EARNINGS PER SHARE
                                   (UNAUDITED)


                                                      THIRTEEN WEEKS ENDED
                                                         MARCH 31, APRIL 2,
                                                         1996      1995
                                                   (000's omitted, except for
                                                   per share data)
                                                                  
                                                                  
                                                              
Primary shares:
 Average shares outstanding                                46,200    39,600
 Net effect of dilutive stock options - based upon the            
  treasury stock method using average market price          1,478       486
    Totals                                                 47,678    40,086
                                                                  
Fully diluted shares:                                             
 Average shares outstanding                                46,200    39,600
 Net effect of dilutive stock options - based upon the            
  treasury stock method using quarter-end market 
  price                                                     1,843       486
    Totals                                                 48,043    40,086
                                                                  
Net income                                                $ 4,715   $ 2,526
                                                                  
Pro forma income data:                                            
 Net income as reported                                             $ 2,526
 Pro forma adjustment to                                          
  recognize "C" corporation
  provision for income taxes                                           (989)
    Pro forma net income                                            $ 1,537
                                                                  
Primary per share amounts:                                        
 Net income as reported                                   $  0.10   $  0.06
 Pro forma adjustment                                           -     (0.02)
  Net income as adjusted                                  $  0.10   $  0.04
                                                                  
Fully diluted per share amounts:                                  
 Net income as reported                                   $  0.10   $  0.06
 Pro forma adjustment                                           -     (0.02)
  Net income as adjusted                                  $  0.10   $  0.04