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Exhibit 11.1

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

<TABLE>
<CAPTION>
                                                                                              PRO FORMA       
                                                                        NINE MONTHS          NINE MONTHS      
                                                                           ENDED                ENDED         
                                                                    SEPTEMBER 30, 1997    SEPTEMBER 30, 1997  
                                                                    ------------------    ------------------  
<S>                                                                             <C>                   <C>
Net Income                                                                      $8,144                $7,862
                                                                    ==================    ==================
EARNINGS PER COMMON AND COMMON EQUIVALENT
     SHARE - PRIMARY:
-----------------------------------------

Weighted average common shares outstanding                                      19,284                19,284
Common equivalent shares:
     Stock options                                                                 306                   306
     Stock awards                                                                    1                     1
                                                                    ------------------    ------------------  
Common and common equivalent shares - primary                                   19,591                19,591
                                                                    ==================    ==================
Net earnings per share - primary                                                 $0.42                 $0.40
                                                                    ==================    ==================
EARNINGS PER COMMON AND COMMON EQUIVALENT
     SHARE - FULLY DILUTED:
-----------------------------------------

Weighted average common shares outstanding                                      19,284                19,284
Common equivalent shares:
     Stock options                                                                 815                   815
     Stock awards                                                                   12                    12
                                                                    ------------------    ------------------  
Common and common equivalent shares - fully diluted                             20,111                20,111
                                                                    ==================    ==================
Net earnings per share - fully diluted                                           $0.40                 $0.39
                                                                    ==================    ==================
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