EXHIBIT 11.1

                                LHS GROUP INC.

                     COMPUTATION OF NET EARNINGS PER SHARE


 
  
    
                                                                                                            Quarter Ended
                                                                   YEAR ENDED DECEMBER 31,                     March 31,
                                                            -----------------------------------       ---------------------------
                                                              1994           1995         1996            1996            1997
                                                            --------       -------      -------       -----------     -----------
                                                                                                        
Primary and fully diluted: 
  Weighted average shares of common stock and common stock
    equivalents outstanding during the year (1).....       8,664,712     14,341,644    20,000,000      20,000,000      20,000,000
    
  Effect of common stock equivalents issued
    subsequent to February 21, 1996 computed
    in accordance with the treasury stock
    method as required by the SEC (2)...............       1,977,003      1,977,003     1,977,003       1,977,003       1,977,003
                                                         -----------    -----------    ----------     -----------     -----------

      Total.........................................      10,641,715     16,318,647    21,977,003      21,977,003      21,977,003
                                                          ==========    ===========   ===========     ===========     ===========
     
Net earnings (loss).................................      $3,043,000    $   284,000   $ 3,420,000     $  (799,000)    $ 1,154,000
                                                          ==========    ===========   ===========     ===========     ===========

Net earnings (loss) per share.......................      $     0.29    $      0.02   $      0.16     $     (0.04)    $      0.05
                                                          ==========    ===========   ===========     ===========     ===========
     
 
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(1) Includes weighted average outstanding shares of Series A convertible 
    preferred stock, converted to common stock, as they are common stock 
    equivalents.

(2) Pursuant to Securities and Exchange Commission Staff Accounting Bulletin No.
    83, common stock and common sock equivalents issued at prices below the
    initial public offering price per share ("cheap stock") during the
    twelve month period immediately preceding the initial filing date of the
    Company's Registration Statement for its public offering have been included
    as outstanding for all years presented prior to the initial public
    offering.