CROSS MEDICAL PRODUCTS, INC. AND SUBSIDIARY
                                     EXHIBIT 11
                        COMPUTATION OF NET INCOME PER SHARE
       FOR THE THREE AND SIX MONTH PERIODS ENDING JUNE 30, 1997 AND 1996

<TABLE>
                                                              Three          Three           Six            Six
                                                              Months         Months         Months         Months
                                                              Ended          Ended          Ended          Ended
                                                             June 30,       June 30,       June 30,       June 30,
                                                               1997           1996           1997           1996
                                                           ------------   ------------   ------------   ------------
<S>                                                          <C>            <C>            <C>            <C>
Weighted average number of common shares outstanding         5,005,958      4,728,974      4,975,779      4,720,108
							
Shares issuable pursuant to stock option plans and
  stock warrants                                               180,449        272,885        203,505        261,028
                                                           ------------   ------------   ------------   ------------
							
Weighted average shares outstanding used in primary
  earnings per share calculation                             5,186,407      5,001,859      5,179,284      4,981,136
							
Shares issuable under the Convertible Subordinated
  Debentures                                                   634,092        646,154        634,092        646,154
                                                           ------------   ------------   ------------   ------------

Weighted average shares outstanding used in fully
  diluted earnings per share calculation                     5,820,499      5,648,013      5,813,376      5,627,290
                                                           ============   ============   ============   ============
							
Net income (loss) from continuing operations                   $86,000       $(63,000)      $(91,000)     $(224,000)
                                                           ============   ============   ============   ============

Net income (loss) from discontinued operations                $(93,000)      $209,000     $2,598,000       $507,000
                                                           ============   ============   ============   ============

Net income used in calculation of primary earnings
  per share                                                    $86,000       $146,000     $2,507,000       $283,000

Interest on Convertible Subordinated Debentures                $64,000        $22,000       $131,000        $22,000
                                                           ------------   ------------   ------------   ------------

Net income used in calculation of fully diluted
  earnings per share                                          $150,000       $146,000     $2,638,000       $283,000
                                                           ============   ============   ============   ============
							
Primary earnings per share:							
Net income (loss) per share from continuing operations            $.02          $(.01)         $(.02)         $(.04)
                                                           ============   ============   ============   ============
Net income (loss) per share from discontinued operations         $(.02)          $.04           $.50           $.10
                                                           ============   ============   ============   ============
Net income (loss) per share                                      $(.00)          $.03           $.48           $.06
                                                           ============   ============   ============   ============
							
Fully diluted earnings per share:							
Net income (loss) per share from continuing operations            $.03          $(.01)          $.00          $(.04)
                                                           ============   ============   ============   ============
Net income (loss) per share from discontinued operations         $(.00)          $.04           $.45           $.10
                                                           ============   ============   ============   ============
Net income per share                                              $.03           $.03           $.45           $.06
                                                           ============   ============   ============   ============
</TABLE>

Note:  The application of the higher quarter-end or year end market prices
       in calculating fully-diluted earnings per share does not result in a
       change to the calculation of primary earnings per share.