1
                                                                    EXHIBIT 11.1


                       MAUNA LOA MACADAMIA PARTNERS, L.P.
                   COMPUTATION OF NET INCOME PER CLASS A UNIT
                      (IN THOUSANDS, EXCEPT PER UNIT DATA)





                                      1996    1995    1994
                                      -----   -----   -----
                                             
Net income                            3,033   1,192     486
                                    
Class A unitholders'                
 percentage of ownership              x 99%   x 99%   x 99%
                                      -----   -----   -----
Net income allocable                
 to Class A unitholders               3,003   1,180     481
                                      =====   =====   =====
                                    
                                    
                                    
Class A Units outstanding             7,500   7,500   7,500
                                      =====   =====   =====
                                    
                                    
                                    
Net income per Class A Unit            0.40    0.16    0.06
                                      =====   =====   =====
                                 





                                       67