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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)


<TABLE>
<CAPTION>
                                                                           Three Months Ended               Six Months Ended
                                                                                June 30,                        June 30,
                                                                                --------                        --------
                                                                          1997            1996            1997            1996
                                                                        --------        --------        --------        --------
<S>                                                                     <C>             <C>             <C>             <C>      
Net loss                                                                $ (2,798)       $   (393)       $ (2,692)       $ (1,476)
                                                                        ========        ========        ========        ========

Weighted average shares:
         Common shares outstanding                                        13,487          13,412          13,486          13,400
         Common equivalent shares representing shares
              issuable  upon exercise of stock options (1)                    --              --              --              --
                                                                        --------        --------        --------        --------
                  Total weighted average shares - primary                 13,487          13,412          13,486          13,400

(3) Incremental common equivalent shares (calculated using                    --              --              --              --
     the higher of end of  period or average market value) (2)          --------        --------        --------        --------
                  Total weighted average shares - fully
                       diluted                                            13,487          13,412          13,486          13,400
                                                                        ========        ========        ========        ========


Primary net loss per common and common equivalent share                 $   (.21)       $   (.03)       $   (.20)       $   (.11)
                                                                        ========        ========        ========        ========

Fully diluted net loss per common and common equivalent share (2)       $   (.21)       $   (.03)       $   (.20)       $   (.11)
                                                                        ========        ========        ========        ========
</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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