DATA SYSTEMS NETWORK CORPORATION
                           COMPUTATION OF EARNINGS PER SHARE
                                        
                   Nine Month                          Nine Month
        Period ended September 30, 1996     Period ended September 30, 1995
      ------------------------------------ ----------------------------------
                            Primary           		Primary     Fully Diluted
                          ------------        	---------    -------------
                                                  
Number of 
Shares Weighted 
average of 
shares issued              2,895,885        	 	2,970,000     2,970,000

Less shares 
held in escrow              (300,000)           (300,000)
                           ----------   		   ------------    -----------
Weighted average 
shares 
outstanding                 2,595,885        		2,670,000     2,970,000

Earnings(loss):
Earnings(loss) before 
extraordinary item from gain
on extinguishment of debt     $(70,563)         $107,108      $107,108

Extraordinary loss           $(164,666)

Extraordinary gain            $ 75,494        
                           ------------       ----------       --------         
Net earnings(loss)           $(159,735)         $107,108       $107,108         

Earnings(loss) per share         $(.06)            $0.04          $0.04 
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