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Exhibit 11

ALLIN COMMUNICATIONS CORPORATION

CALCULATION OF NET LOSS PER COMMON SHARE

       (Dollars in thousands, except per share data)

<TABLE>
<CAPTION>
                                                              Three Months     Three Months     Nine Months      Nine Months
                                                                 Ended            Ended            Ended            Ended
                                                             September 30,    September 30,    September 30,    September 30,
                                                                 1997             1998             1997             1998
                                                             -------------    -------------    -------------    -------------
<S>                                                          <C>              <C>              <C>              <C>
Net loss                                                     $      (1,992)   $      (2,218)   $      (7,736)   $      (4,695)

Accretion and dividends on preferred stock                              50               82              169              194
                                                             -------------    -------------    -------------    -------------
                                                                                                                 
Net loss attributable to common shareholders                 $      (2,042)    $     (2,300)    $     (7,905)  $       (4,889)
                                                             =============    =============    =============    =============
                                                                                                                  
Net loss per common share - basic and diluted                $       (0.40)    $      (0.41)    $      (1.53)  $        (0.92)
                                                             =============    =============    =============    =============
                                                                                                                  
Weighted average common shares outstanding                                                                        
     during the period                                           5,184,067        5,615,168        5,184,067        5,326,567
                                                                                                                  
Effect of restricted common stock                                  (26,668)         (24,868)         (26,668)         (24,868)
                                                             -------------    -------------    -------------    -------------
                                                                                                                  
Shares used in calculating net loss per common                                                                    
     share                                                       5,157,399        5,590,300        5,157,399        5,301,699
                                                             =============    =============    =============    =============
</TABLE>