EXHIBIT  11






                                     TRISM, INC.
            Computation of Basic and Diluted Earnings Per Common Share
          For the three months and six months ended June 30, 1999 and 1998
                  (In thousands, except per share amounts, unaudited)



                                                             Three Months Ended           Six Months Ended
                                                              1999         1998            1999          1998

                                                                                          
Net income (loss)                                          $ (2,646)     $    205      $  (6,490)     $ (1,742)


Weighted average number of shares

     Basic:
          Average common shares outstanding                   5,702         5,724          5,702         5,724

     Diluted:
          Average common shares outstanding                   5,702         5,724          5,702         5,724
          Common share equivalents resulting from
             assumed exercise of stock options                    -             -              -             -

                                                              5,702         5,724          5,702         5,724

Earnings (loss) per common share:

     Basic                                                 $  (0.46)     $   0.04      $   (1.14)     $  (0.30)

     Diluted                                               $  (0.46)     $   0.04      $   (1.14)     $  (0.30)






Earnings (Loss) Per Share

Basic  earnings  (loss)  per share excludes dilution  and  is  computed  by
dividing  net  earnings  (loss) by the weighted average  number  of  common
shares  outstanding.  Common shares outstanding include issued shares  less
shares  held in treasury.  Diluted earnings per share reflect the potential
dilution that could occur if securities or other contracts to issue  common
stock   were  exercised  or  converted  into  common  stock  (common  stock
equivalents).   Diluted earnings per share is calculated  by  dividing  net
income  by  the  sum  of  the  weighted average  number  of  common  shares
outstanding  and  dilutive common stock equivalents  at  the  end  of  each
reporting  period.  Common stock equivalents are excluded from the  diluted
calculation if a net loss was incurred for the period as these transactions
are anti-dilutive.