Exhibit 11.1
                                          
                            ML MACADAMIA ORCHARDS, L.P.
               COMPUTATION OF NET INCOME PER CLASS A UNIT (UNAUDITED)
                        (in thousands, except per unit data)



                                                         FOR THE QUARTERS ENDED
                                                                MARCH 31,
                                                       ------------------------
                                                           1999         1998
                                                       -----------   ----------
                                                               
Net income                                             $      541   $       669 

Class A Unitholders (ownership percentage)                 x   99%       x   99%
                                                       -----------   ----------

Net income allocable to Class A Unitholders            $      536   $       662 
                                                       -----------   ----------
                                                       -----------   ----------


Class A Units outstanding                                   7,500         7,500 
                                                       -----------   ----------
                                                       -----------   ----------

Net income per Class A Unit                            $     0.07   $      0.09 
                                                       -----------   ----------
                                                       -----------   ----------



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