EXHIBIT 11



                       THE LANGER BIOMECHANICS GROUP, INC.
                              AND SUBSIDIARIES
                        COMPUTATION OF PER SHARE AMOUNTS

      For the three and six months ended August 29, 1998 and August 30, 1997





                                                      Three Months                       Six Months
                                               Aug. 29, 1998  Aug. 30, 1997    Aug. 29, 1998  Aug. 30, 1997
                                              -------------  -------------    -------------  -------------
                                                                                    
Basic:
  Net income                                    $   317,264     $   26,111      $  433,414      $   68,724
                                                -----------      ---------        ---------      ---------

  Number of common shares                         2,586,281      2,584,281        2,585,281      2,584,281

  Weighted number of shares issued during
    the period                                            0              0              907              0
                                                  ---------      ---------        ---------      ---------

  Weighted average number of common
    and common equivalent shares                  2,586,281      2,584,281        2,586,188      2,584,281
                                                  ---------      ---------        ---------      ---------

  Net income per share:
   Basic                                        $      0.12     $     0.01      $      0.17     $      0.03
                                                  ---------      ---------        ---------      ----------
                                                  ---------      ---------        ---------      ----------

Diluted:
  Net income                                    $   317,264     $  26,111         $ 433,414     $   68,724
                                                  ---------      ---------        ---------      ---------
           
  Weighted average number of common shares        2,586,281      2,584,281        2,586,188      2,584,281
           
  Assumed number of shares issued
    from common share equivalents                    48,358         91,729           53,589         91,729
                                                  ---------      ---------        ---------      ---------

  Weighted average number of common
    and common equivalent shares                  2,634,639      2,676,010        2,639,777      2,676,010
                                                  ---------      ---------        ---------      ---------
           
  Net income per share:
   Diluted                                      $      0.12     $     0.01      $      0.16     $     0.03
                                                  ---------      ---------        ---------      ---------
                                                  ---------      ---------        ---------      ---------