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                                                                    Exhibit 11.1

                          MEDICAL MANAGER CORPORATION
                 PRIMARY AND FULLY DILUTED EARNINGS PER COMMON
                          AND COMMON EQUIVALENT SHARE
                         SIX MONTHS ENDED JUNE 30, 1997
                     (IN THOUSANDS, EXCEPT PER SHARE DATA)


<TABLE>
<CAPTION>                                      

                                                                          PRO FORMA
                                                      SIX MONTHS         SIX MONTHS
                                                         ENDED              ENDED
                                                     JUNE 30, 1997      JUNE 30, 1997
                                                     -------------     --------------

<S>                                                     <C>                <C>     
Net Income                                              $ 5,299            $ 5,012 
                                                        =======            ======= 
                                                                                   
EARNINGS PER COMMON AND COMMON EQUIVALENT                                          
          SHARE - PRIMARY:                                                         
-----------------------------------------                                          
                                                                                   
Weighted average common shares outstanding               18,821             18,821 
Common equivalent shares:                                                          
          Stock options                                       6                  6 
                                                        -------            ------- 
Common and common equivalent shares - primary            18,827             18,827 
                                                        =======            ======= 
                                                                                   
Net earnings per share - primary                        $  0.28            $  0.27 
                                                        =======            ======= 
                                                                                   
EARNINGS PER COMMON AND COMMON EQUIVALENT                                          
          SHARE - FULLY DILUTED:                                                   
-----------------------------------------                                          
                                                                                   
Weighted average common shares outstanding               18,821             18,821 
Common equivalent shares:                                                          
          Stock options                                     429                429 
                                                        -------            ------- 
Common and common equivalent shares - fully diluted      19,250             19,250 
                                                        =======            ======= 
                                                                                   
Net earnings per share - fully diluted                  $  0.28            $  0.26 
                                                        =======            ======= 
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