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EXHIBIT 11.1 COMPUTATION OF NET LOSS PER SHARE




                                               Three Months         Six Months
                                                  Ended               Ended
                                              June 30, 1997       June 30, 1997
                                              --------------     ---------------
                                                               
Weighted average shares outstanding..........     12,996,498          12,996,498   
                                                 ===========         ===========   
                                                                                   
Net loss attributable to common shares.......    $  (185,000)        $  (764,000)  
                                                 ===========         ===========   
                                                                                   
Net loss per common share....................    $     (0.01)        $     (0.06)  
                                                 ===========         ===========   





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