Exhibit 11

      CCA INDUSTRIES, INC. AND SUBSIDIARIES

        COMPUTATION OF EARNINGS PER SHARE

                  (UNAUDITED)



                                    Three Months Ended       Nine Months Ended
                                        August 31,                August 31,
                                     2005         2004        2005        2004

Item 6.
                                                           
Weighted average shares outstanding -
  Basic                           7,219,152   7,316,491    7,132,137    7,301,942
Net effect of dilutive stock
  options--based on the
  treasury stock method
  using average market price           -        361,170      194,301      363,087

Weighted average shares outstanding -
  Diluted                         7,219,152   7,677,661    7,326,438    7,665,029

     Net Income (Loss)            $ 390,834) $2,798,203   $2,304,651   $3,634,345

Per share amount
  Basic                               ($.05)       $.38         $.32         $.50
  Diluted                             ($.05)       $.36         $.31         $.47