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                                                                EXHIBIT 11.1

                          POLAND COMMUNICATIONS, INC.
             For the years ended December 31, 1996, 1995, and 1994
                     (in thousands, except per share data)




                                                                        Year Ended           Year Ended          Year Ended
                                                                    December 31, 1996     December 31, 1995    December 31, 1994
                                                                    -----------------     -----------------    -----------------
                                                                                                         

Net Loss                                                                  (6,617)               (1,289)              (2,383)
                                                                         =======               =======              =======

Weighted average number of shares outstanding                             17,271                11,037               10,880

Weighted average shares of convertible preferred stock                     3,877                   812                  812
                                                                         -------               -------              ------- 

Weighted average number of common and common equivalent shares            21,148                11,849               11,692
                                                                         =======               =======              =======

Net loss per share                                                       (312.89)              (108.79)             (203.81)
                                                                         =======               =======              =======

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