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                                                                Exhibit 
                                                                11(a)

                         ACCESS CORPORATION
         CALCULATION OF NET EARNINGS (LOSS)  PER COMMON SHARE
                     AND COMMON SHARE EQUIVALENT

<CAPTION>
                                                                  Three Months Ended
                                                                      January 31,
                                                              1997          1996
<S>                                                           <C>           <C>

NET EARNINGS (LOSS) APPLICABLE TO COMMON SHARES AND
  COMMON SHARE EQUIVALENTS:
       Net Earnings (Loss)                                    $ (980,808)   $ 137,323 

       Preferred Dividend                                           -          68,662 

       Net Earnings (Loss) Applicable to Common Shares and 
       Common Share Equivalents                               $ (980,808)   $  68,661 

CALCULATION OF PRIMARY NET EARNINGS (LOSS) PER
  COMMON SHARE AND COMMON SHARE EQUIVALENTS:
       Average Number of Common Shares and Common
       Share Equivalents Outstanding                           4,865,559    4,865,559 

PRIMARY NET EARNINGS (LOSS) PER COMMON SHARE AND
  COMMON SHARE EQUIVALENT:
     Net Earnings (Loss) per Common Share and Common Share
     Equivalents                                              $    (0.20)   $    0.01 
                                                              ==========    =========

<FN>

a)  Common Share Equivalents have not been included as their inclusion would be anti-
dilutive or dilution is less than 3%
</FN>
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                                                                Exhibit 
                                                                11(b)
                                ACCESS CORPORATION                                             
                  CALCULATION OF NET EARNINGS (LOSS) PER COMMON SHARE
                            AND COMMON SHARE EQUIVALENT


<CAPTION>

                                                        Nine  Months Ended
                                                            January 31,
                                                        1997          1996
<S>                                                     <C>          <C>
NET EARNINGS (LOSS) APPLICABLE TO COMMON SHARES AND
  COMMON SHARE EQUIVALENTS:
    Net Earnings(Loss)                                  $(1,257,287)  $   158,926 

    Preferred Dividend                                                     79,464 

    Net Earnings (Loss) Applicable to Common Shares and 
       Common Share Equivalents                         $(1,257,287)  $    79,462 

CALCULATION OF PRIMARY NET EARNINGS (LOSS) PER
  COMMON SHARE AND COMMON SHARE EQUIVALENTS:
    Average Number of Common Shares and Common
       Share Equivalents Outstanding                      4,865,559     4,865,559 

PRIMARY NET EARNINGS (LOSS) PER COMMON SHARE AND
  COMMON SHARE EQUIVALENT:
   Net Earnings (Loss) per Common Share and Common Share
     Equivalents                                        $     (0.26)  $      0.02 
                                                         ==========     =========

<FN>
a)  Common Share Equivalents have not been included as their inclusion would be anti-
dilutive or dilution is less than 3%

</FN>

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