Exhibit 11
                                                                     
                      THE COOPER COMPANIES, INC. AND SUBSIDIARIES    
                   Calculation of Net Income (Loss) Per Common Share 
                         (In thousands, except per share figures)    
                                    (Unaudited)                      
                                                                     



                                                                                   Three Months Ended    
                                                                                       January 31,       
                                                                               ------------------------- 
                                                                                  1994             1993  
                                                                               ----------       -------- 
                                                                                             
                                                                                                         
Primary:                                                                                                 
Loss from continuing operations                                                                          
    before extraordinary items                                                 $   (5,150)      $ (2,684)
Less, dividend requirements on                                                                           
    Senior Exchangeable Redeemable                                                                       
    Restricted Voting Preferred Stock                                                   0            160 
Loss from continuing operations                                                                          
    before extraordinary items                                                     (5,150)        (2,844)
Loss on sale of discontinued operations,                                                                 
    net of taxes                                                                        0              0 
                                                                               ----------       -------- 
                                                                                                         
Loss before extraordinary items                                                    (5,150)        (2,844)
Extraordinary items                                                                     0            924 
                                                                               ----------       -------- 
Loss per common share                                                          $   (5,150)      $ (1,920)
                                                                               ----------       -------- 
                                                                               ----------       -------- 
Weighted average number of common                                                                        
    shares outstanding                                                             30,410         30,189 
Contingently issuable shares out-                                                                        
    standing                                                                            0              0 
                                                                               ----------       -------- 
Weighted average number of common                                                                        
    and common equivalent shares                                                                         
    outstanding for primary earnings                                                                     
    per share                                                                      30,410         30,189 
                                                                               ----------       -------- 
                                                                               ----------       -------- 
Earnings (loss) per common share:                                                                        
    Continuing operations                                                      $    (0.17)      $  (0.09)
    Discontinued operations                                                          0.00           0.00 
                                                                               ----------       -------- 
    Loss before extraordinary items                                                 (0.17)      $  (0.09)
    Extraordinary items                                                              0.00           0.03 
                                                                               ----------       -------- 
Loss per common share                                                          $    (0.17)      $  (0.06)
                                                                               ----------       -------- 
                                                                               ----------       -------- 





                                                                                   Three Months Ended    
                                                                                       January 31,       
                                                                               ------------------------- 
                                                                                  1994             1993  
                                                                               ----------       -------- 
                                                                                          
                                                                                                         
Fully diluted:                                                                                           
Loss from continuing operations                                                                          
    before extraordinary items                                                 $   (5,150)      $ (2,684)
Less, dividend requirements on Senior                                                                    
    Exchangeable Redeemable Restricted                                                                   
    Voting Preferred Stock                                                              0            160 
                                                                               ----------       -------- 
Loss from continuing operations                                                                          
    before extraordinary items                                                     (5,150)        (2,844)
Loss on sale of discontinued                                                                             
    operations, net of taxes                                                            0              0 
                                                                               ----------       -------- 
Loss before extraordinary items                                                    (5,150)        (2,844)
Extraordinary items                                                                     0            924 
                                                                               ----------       -------- 
Loss per common share                                                          $   (5,150)      $ (1,920)
                                                                               ----------       -------- 
                                                                               ----------       -------- 
Weighted average number of common                                                                        
    shares outstanding                                                             30,410         30,189 
Contingently issuable shares out-                                                                        
    standing                                                                            0              0 
                                                                               ----------       -------- 
Weighted average number of common                                                                        
    and common equivalent shares                                                                         
    outstanding for fully diluted                                                                        
    earnings per share                                                             30,410         30,189 
                                                                               ----------       -------- 
                                                                               ----------       -------- 
Earnings (loss) per common share:                                                                        
    Continuing operations                                                       $   (0.17)       $ (0.09)
    Discontinued operations                                                          0.00           0.00 
                                                                               ----------       -------- 
    Loss before extraordinary items                                                 (0.17)         (0.09)
    Extraordinary items                                                              0.00           0.03 
                                                                               ----------       -------- 
Loss per common share                                                          $    (0.17)       $ (0.06)
                                                                               ----------       -------- 
                                                                               ----------       --------