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                                                                      EXHIBIT 11


                       COMPUTATION OF PER SHARE EARNINGS

               COMPLETE BUSINESS SOLUTIONS, INC. AND SUBSIDIARIES
                PRO FORMA OR ACTUAL NET INCOME PER COMMON SHARE
                     (IN THOUSANDS, EXCEPT PER SHARE DATA)
                                  (UNAUDITED)





                                                                        THREE MONTHS ENDED
                                                                             MARCH 31,
                                                                        ------------------
                                                                         2000        1999
                                                                        ------     -------
                                                                             
Weighted average number of shares of Common stock
  outstanding..................................................         37,781      36,363
Common Stock equivalents calculated using the weighted
  average stock price per share for the periods presented......          1,282       1,593
                                                                        ------      ------

Weighted average shares outstanding............................         39,063      37,956
                                                                        ======      ======

Net income.....................................................          5,011      10,235
                                                                        ======      ======

Net income per common share....................................           0.13        0.27
                                                                        ======      ======