CROSS MEDICAL PRODUCTS, INC. AND SUBSIDIARY
                                   EXHIBIT 11
                      COMPUTATION OF NET INCOME PER SHARE
            FOR THE THREE MONTH PERIODS ENDING MARCH 31, 1997 AND 1996

<TABLE>
<CAPTION>
                                                     Three months    Three months
                                                         ended           ended
                                                       March 31,       March 31,
                                                         1997            1996
                                                     ------------    ------------
<S>                                                  <C>             <C>
Weighted average number of common shares outstanding   4,945,265       4,708,426

Shares issuable pursuant to stock option plans and
  stock warrants                                         226,798         278,329
                                                     ------------    ------------
Weighted average shares outstanding used in primary
  earnings per share calculation                       5,172,063       4,986,755

Shares issuable under the Convertible Subordinated
  Debentures                                             646,154
                                                     ------------    ------------
Weighted average shares outstanding used in fully
  diluted earnings per share calculation               5,818,217       4,986,755
                                                     ============    ============

Net loss from continuing operations                   $ (177,000)     $ (161,000)
                                                     ============    ============

Net income from discontinued operations               $2,691,000      $  298,000
                                                     ============    ============
Net income used in calculation of primary earnings
  per share                                           $2,514,000      $  137,000
Interest on Convertible Subordinated Debentures       $   67,000
                                                     ------------    ------------
Net income used in calculation of fully diluted
  earnings per share                                  $2,581,000      $  137,000
                                                     ============    ============

Primary earnings per share:
Net income (loss) per share from continuing operations     $(.03)          $(.03)
                                                     ============    ============
Net income per share from discontinued operations           $.52            $.06
                                                     ============    ============
Net income per share                                        $.49            $.03
                                                     ============    ============

Fully diluted earnings per share:
Net income (loss) per share from continuing operations     $(.02)          $(.03)
                                                     ============    ============
Net income per share from discontinued operations           $.46            $.06
                                                     ============    ============
Net income per share                                        $.44            $.03
                                                     ============    ============
</TABLE>

Note:	The application of the higher of 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.