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                                                                      EXHIBIT 11

                        SYNTELLECT INC. AND SUBSIDIARIES
             SCHEDULE OF COMPUTATION OF NET INCOME (LOSS) PER SHARE
                    (in thousands, except per share amounts)
                                   (unaudited)

<TABLE>
<CAPTION>
                                                                              Three Months                    Nine Months
                                                                                 Ended                           Ended
                                                                              September 30,                   September 30,
                                                                          1997            1996            1997            1996
                                                                        --------        --------        --------        --------
<S>                                                                     <C>             <C>             <C>             <C>      
Net loss                                                                $ (2,152)       $ (1,465)       $ (4,844)       $ (2,942)
                                                                        ========        ========        ========        ========
Weighted average shares:
         Common shares outstanding                                        13,520          13,435          13,488          13,412
         Common equivalent shares representing shares
              issuable  upon exercise of stock options (1)                    --              --              --              --
                                                                        --------        --------        --------        --------
                  Total weighted average shares - primary                 13,520          13,435          13,488          13,412
Incremental common equivalent shares (calculated using the                    --              --              --              --
higher of end of period or average market value) (2)(3)                 --------        --------        --------        --------
                  Total weighted average shares - fully
                       diluted                                            13,520          13,435          13,497          13,412
                                                                        ========        ========        ========        ========
Primary net loss per common and common equivalent share                 $   (.16)       $   (.11)       $   (.36)       $   (.22)
                                                                        ========        ========        ========        ========
Fully diluted net loss per common and common equivalent share (2)       $   (.16)       $   (.11)       $   (.36)       $   (.22)
                                                                        ========        ========        ========        ========
</TABLE>

------
Notes:

(1)      Amount calculated using the treasury stock method and fair market
         values.
(2)      This calculation is submitted in accordance with Regulation S-K Item
         601(b)(11) although not required by footnote 2 to paragraph 14 of APB
         Opinion No. 15 because it results in dilution of less than 3%.
(3)      The Company has excluded the effect of common stock equivalents from
         all periods because the impact of such equivalents is antidilutive to
         the Company's net losses.


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