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                                                                    Exhibit 11.0

                            BTU INTERNATIONAL , INC.
        CALCULATION OF NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE
             (Dollars in thousands, except share and per share data)



                                      For the Three Months Ended     For the Six Months Ended  
                                      --------------------------    --------------------------  
                                        June 29,       June 30,       June 29,       June 30,
                                          1997           1996           1997           1996
- ----------------------------------------------------------------------------------------------
                                                                       
Net income                            $      303     $    3,093     $       27     $    3,450
                                                                                  
                                                                                  
- ----------------------------------------------------------------------------------------------
Net income applicable to                                                          
     common stockholders              $      303     $    3,093     $       27     $    3,450
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Weighted average shares and share                                                 
     equivalents outstanding:                                                     
                                                                                  
     Common stock                      7,280,739      7,296,690      7,280,336      7,292,762
     Stock options                        47,803         42,012         40,324         43,924
- ----------------------------------------------------------------------------------------------
                                                                                  
Weighted average shares and share                                                 
     equivalents outstanding           7,328,542      7,338,702      7,320,660      7,336,686
==============================================================================================
                                                                                  
Net income per common and common                                                  
     equivalent share                 $     0.04     $     0.42     $     0.00     $     0.47
==============================================================================================
                                                        
                                                                                

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