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

<TABLE>
                                                              Three          Three           Nine           Nine
                                                              Months         Months         Months         Months
                                                              Ended          Ended          Ended          Ended
                                                           September 30,  September 30,  September 30,  September 30,
                                                               1997           1996           1997           1996
                                                           ------------   ------------   ------------   ------------
<S>                                                          <C>            <C>            <C>            <C>
Weighted average number of common shares outstanding         5,080,762      4,776,571      5,012,454      4,754,819
							
Shares issuable pursuant to stock option plans and
  stock warrants                                                              237,090        206,334        254,018
                                                           ------------   ------------   ------------   ------------
							
Weighted average shares outstanding used in primary
  earnings per share calculation                             5,080,762      5,013,661      5,218,788      5,008,837
							
Shares issuable under the Convertible Subordinated
  Debentures                                                   630,277        646,154        630,277        646,154
                                                           ------------   ------------   ------------   ------------

Weighted average shares outstanding used in fully
  diluted earnings per share calculation                     5,711,039      5,659,815      5,849,065      5,654,991
                                                           ============   ============   ============   ============
							
Net loss from continuing operations                           $(43,000)     $(184,000)     $(134,000)     $(407,000)
                                                           ============   ============   ============   ============

Net income from discontinued operations                                      $375,000     $2,598,000       $881,000
                                                           ============   ============   ============   ============

Net income (loss) used in calculation of primary earnings
  per share                                                   $(43,000)      $191,000     $2,464,000       $474,000

Interest, net of tax, on Convertible Subordinated
  Debentures                                                   $67,000        $67,000       $198,000        $89,000
                                                           ------------   ------------   ------------   ------------

Net income used in calculation of fully diluted
  earnings per share                                           $24,000       $258,000     $2,662,000       $563,000
                                                           ============   ============   ============   ============
							
Primary earnings per share:							
Net loss per share from continuing operations                    $(.01)         $(.04)         $(.03)         $(.09)
                                                           ============   ============   ============   ============
Net income per share from discontinued operations                                $.08           $.50           $.18
                                                           ============   ============   ============   ============
Net income (loss) per share                                      $(.01)          $.04           $.47           $.09
                                                           ============   ============   ============   ============
							
Fully diluted earnings per share:							
Net loss per share from continuing operations                     $.00          $(.02)          $.01          $(.06)
                                                           ============   ============   ============   ============
Net income per share from discontinued operations                                $.07           $.43           $.16
                                                           ============   ============   ============   ============
Net income per share                                              $.00           $.05           $.44           $.10
                                                           ============   ============   ============   ============
</TABLE>