Exhibit 11

COMPUTATION OF PER SHARE EARNINGS

COMPLETE BUSINESS SOLUTIONS, INC. AND SUBSIDIARIES

PRO FORMA OR ACTUAL NET INCOME PER COMMON SHARE


(IN THOUSANDS, EXCEPT PER SHARE DATA)


(Unaudited)


|                                                                                                                |  |                    |        |      |  |   |        | 
|--------------------------------------------------------------------------------------------------------------- |  | ------------------ | ------ | ---- |  | - | ------ | 
|                                                                                                                |  |                   
|                                                                                                                |  | Three Months Ended
|                                                                                                                |  | September 30,     
|                                                                                                                |  |                   
|                                                                                                                |  | 1999               |        | 1998
|                                                                                                                |  |                    |        |     
|Weighted average number of shares of Common Stock outstanding                                                   |  |                    | 37,593 |      |  |   | 34,539 | 
|                                                                                                               
|                                                                                                               
|                                                                                                               
|                                                                                                               
|Common Stock equivalents calculated using the weighted average
	stock price per share for the periods presented |  |                    | 576    |      |  |   | 1,758  | 
|                                                                                                                |  |                    |        |      |  |   |        | 
|Weighted average shares outstanding                                                                             |  |                    | 38,169 |      |  |   | 36,297 | 
|                                                                                                                |  |                    |        |      |  |   |        | 
|Pro forma net income                                                                                            |  | $                  | 8,244  |      |  | $ | 1,270  | 
|                                                                                                                |  |                    |        |      |  |   |        | 
|Pro forma net income per common share                                                                           |  | $                  | 0.22   |      |  | $ | 0.03   | 
|                                                                                                                |  |                    |        |      |  |   |        | 

|                                                                                                                |  |                   |        |      |  |   |        |  
|--------------------------------------------------------------------------------------------------------------- |  | ----------------- | ------ | ---- |  | - | ------ | -
|                                                                                                                |  |                  
|                                                                                                                |  | Nine Months Ended
|                                                                                                                |  | September 30,    
|                                                                                                                |  |                  
|                                                                                                                |  | 1999              |        | 1998
|                                                                                                                |  |                   |        |     
|Weighted average number of shares of Common Stock outstanding                                                   |  |                   | 37,157 |      |  |   | 34,172 |  
|                                                                                                               
|                                                                                                               
|                                                                                                               
|                                                                                                               
|Common Stock equivalents calculated using the weighted average
	stock price per share for the periods presented |  |                   | 994    |      |  |   |       |  
|                                                                                                                |  |                   |        |      |  |   |        |  
|Weighted average shares outstanding                                                                             |  |                   | 38,151 |      |  |   | 34,172 |  
|                                                                                                                |  |                   |        |      |  |   |        |  
|Pro forma net income (loss)                                                                                     |  | $                 | 25,740 |      |  | $ | (1,087 | )
|                                                                                                                |  |                   |        |      |  |   |        |  
|Pro forma net income (loss) per common share                                                                    |  | $                 | 0.67   |      |  | $ | (0.03  | )
|                                                                                                                |  |                   |        |      |  |   |        |