<TABLE>

                                                                                          EXHIBIT 11.0

                                        SUN MICROSYSTEMS, INC.

                            STATEMENT OF COMPUTATION OF EARNINGS PER SHARE
                               (in thousands, except per share amounts)


PRIMARY
-------
<CAPTION>
                                                                           YEARS ENDED
                                                                             JUNE 30,
                                                                             --------
                                                                1997          1996           1995
                                                              ---------------------------------------

<S>                                                           <C>           <C>             <C>     
Net income                                                    $762,420      $476,388        $355,842
                                                                                            
Weighted average common shares outstanding                     368,426       371,134         382,864
                                                                                            
Common equivalent shares attributable to the following:                                     
                                                                                            
                  Stock options and warrants                    20,541        22,246          10,836
                                                                                            
Total common and common equivalent shares                                                   
outstanding                                                    388,967       393,380         393,700
                                                              ---------------------------------------
                                                                                            
Net income per common and common                                                            
equivalent share                                              $   1.96      $   1.21        $   0.91
                                                              =======================================
                                                                                       
</TABLE>
                                                  27
<PAGE>

<TABLE>


Fully Diluted
-------------
<CAPTION>

                                                                           YEARS ENDED
                                                                             JUNE 30,
                                                                             --------
                                                                1997          1996           1995
                                                              ---------------------------------------

<S>                                                           <C>           <C>            <C>     
Net income                                                    $762,420      $476,388       $355,842
                                                                                           
Weighted average common shares outstanding                     368,426       371,134        382,864
                                                                                           
Common equivalent shares attributable to the following:                                    
                                                                                           
                  Stock options and warrants                    21,053        23,112         11,570
                                                                                           
Total common and common equivalent shares                                                  
outstanding                                                    389,479       394,246        394,434
                                                              ---------------------------------------
                                                                                           
Net income per common and common                                                           
equivalent share                                              $   1.96      $   1.21       $   0.91
                                                              =======================================
                                                                             
</TABLE>
                                       27