UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 10-Q

           [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                  For the quarterly period ended March 31, 1999


           [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                    For the Transition Period From ___ to ___


                         Commission file number 33-42633


                              ViaGrafix Corporation
                              ---------------------
             (Exact name of registrant as specified in its charter)


          Oklahoma                                               73-1354168
          --------                                               ----------
(State or other jurisdiction                                  (I.R.S. Employer
      of incorporation)                                      Identification No.)


                     One American Way, Pryor, Oklahoma 74361
                     ---------------------------------------
               (Address of principal executive offices)(Zip Code)


       Registrant's telephone number, including area code: (918) 825-6700


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days.

                                 Yes [X]   No [ ]

The number of shares  outstanding of the issuer's $.01 par value common stock as
of April 28, 1999 was 5,788,184.

<PAGE 2>



                              ViaGrafix Corporation

                                    FORM 10-Q


                      For the Quarter Ended March 31, 1999

                                      INDEX

Part 1. Financial Information

   Item 1. Consolidated Financial Statements                                Page
                                                                            ----
       (a)      Consolidated Statements of Operations
                for the Three Months Ended March 31, 1999 and 1998            3

       (b)      Consolidated Balance Sheets
                as of  March 31, 1999 and December 31, 1998                   4

       (c)      Consolidated Statements of Cash Flows
                for the Three Months Ended March 31, 1999 and 1998            5

       (d)      Notes to Consolidated Financial Statements                    6

   Item 2.  Management's Discussion and Analysis of Financial Condition
            and Results of Operations                                         7

   Item 3. Quantitative and Qualitative Disclosures About Market Risk        11


Part 2. Other Information

   Item 1. Legal Proceedings                                                 11

   Item 2. Changes in Securities and Use of Proceeds                         11

   Item 6. Exhibits and Reports on Form 8-K                                  11


Signature                                                                    11


<PAGE 3>
<TABLE>
                          Part 1. Financial Information

Item 1. Consolidated Financial Statements

ViaGrafix Corporation
 Consolidated Statements of Operations                              Three Months Ended
 (Unaudited) (In thousands, except per share)                            March 31,
                                                                    1999          1998
                                                                    ----          ----
<CAPTION>
<S>                                                              <C>           <C>    
Net sales                                                        $ 7,345       $ 4,077
Cost of sales                                                      1,863           974
                                                                 -------       -------
Gross profit                                                       5,482         3,103

Selling, general and administrative                                2,291         1,119
Advertising                                                        3,377           820
Research & development                                               530           372
Depreciation & amortization                                          336            86
                                                                 -------       -------
Operating profit (loss)                                           (1,052)          706
Net interest income                                                  114             2
                                                                 -------       -------   
Income (loss) before income taxes                                   (938)          708
Provision (benefit) for income taxes                                (387)          171
                                                                 -------       -------
Net income (loss)                                                $  (551)      $   537

Basic earnings (loss) per share                                   ($0.09)        $0.12

Weighted average common shares used in
  computing basic earnings (loss) per share                        5,839         4,400

Diluted earnings (loss) per share                                 ($0.09)        $0.11

Weighted average common shares used in
  computing diluted earnings (loss) per share                      5,839         4,923
</TABLE>

<PAGE 4>
<TABLE>
ViaGrafix Corporation                                                (Unaudited)
Consolidated Balance Sheets   (In thousands)                           March 31,      December 31,
                                                                            1999              1998
                                                                            ----              ----
<CAPTION>
<S>                                                                   <C>               <C>       
Assets                                                                      
Current Assets:
   Cash and cash equivalents                                          $    8,468        $   10,046
   Short -term investments                                                 3,000             3,000
   Accounts receivable                                                     4,215             4,713
   Income taxes receivable                                                   312               205
   Inventories                                                             2,047             1,909
   Prepaid expenses                                                          576               518
   Deferred income taxes                                                     412                57
                                                                      ----------        ----------
Total current assets                                                      19,030            20,448

Property, plant and equipment                                              4,620             4,380
Accumulated depreciation                                                  (1,443)           (1,316)
                                                                      ----------        ----------
                                                                           3,177             3,064

Goodwill net of amortization                                                  84                88
Capitalized customer lists net of amortization                               118               207
Capitalized software net of amortization                                     131               169
Prepaid royalties & licenses net of amortization                             465               543
Note receivable-officer                                                      185               188
Deferred income taxes                                                        435               509
                                                                      ----------        ----------              ---
Total assets                                                          $   23,625        $   25,216

Liabilities and stockholders' equity Current liabilities:
   Trade accounts payable                                             $    1,611        $    1,767
   Accrued liabilities                                                       341               512
   Notes payable                                                             105               103
                                                                      ----------        ----------              ---
Total current liabilities                                                  2,057             2,382

Minority interest in subsidiary                                               29                 -

Stockholders' equity:
Common stock, $.01 par value, authorized 40,000,000
shares; issued and outstanding 5,788,184 and
5,866,340 shares in 1999 and 1998, respectively                               58                59
Additional paid-in capital                                                19,755            20,506
Unearned compensation                                                        (96)             (104)
Retained earnings                                                          1,822             2,373
                                                                      ----------        ----------
Total stockholders' equity                                                21,539            22,834
                                                                      ----------        ----------
Total liabilities and stockholders' equity                            $   23,625        $   25,216
</TABLE>

<PAGE 5>
<TABLE>
ViaGrafix Corporation                                                  Three Months Ended
Consolidated Statements of Cash Flows                                       March 31,
(In Thousands)   (Unaudited)                                           1999          1998
                                                                       ----          ----
<CAPTION>
<S>                                                                  <C>           <C> 
Operating Activities
Net income (loss)                                                    $ (551)        $ 537
                                                                     
Adjustments to reconcile net income (loss) to net
cash  provided by (used in) operating activities:
   Depreciation and amortization                                        336            86
   Deferred income tax provision                                       (281)          107
   Non-cash compensation expense for sale of                                   
         minority interest in subsidiary                                 34             -
   Minority interest in loss of subsidiary                               (5)            -
   Non-cash interest expense                                              1            45
   Bad debt expense                                                       9            71
   Amortization of unearned compensation                                  9            10
   Changes in operating assets and liabilities:
      Decrease (increase) in accounts receivable                        488          (599)
      Decrease (increase) in inventories                               (138)         (127)
      Decrease (increase) in prepaid expenses                           (58)           34
      Increase (decrease) in accounts payable                          (156)          120
      Increase (decrease) in accrued liabilities                       (170)          (69)
      Increase in income taxes receivable                              (107)            -
      Decrease in income taxes payable                                    -          (196)
                                                                     ------        ------
Net cash provided (used) by operating activities                       (589)           19

Investing Activities
Purchase of property, plant & equipment                                (240)         (364)
Note receivable-officer                                                   3             -
                                                                     ------        ------
Cash used in investing activities                                      (237)         (361)

Financing Activities
Initial public offering of common stock                                   -        20,491
Repurchase of common stock                                             (808)            -
Repayments of debt                                                        -        (3,661)
Exercise of stock options                                                56            53
                                                                     ------        ------ 
Net cash provided by (used in) financing activities                    (752)       16,883
                                                                     ------        ------

Net increase (decrease) in cash and cash equivalents                 (1,578)       16,538
Cash and cash equivalents at beginning of year                       10,046           217
                                                                     ------       -------
Cash and cash equivalents at end of period                           $8,468       $16,755
                                                                  
</TABLE>

<PAGE 6>
                              ViaGrafix Corporation
                   Notes to Consolidated Financial Statements
                                   (Unaudited)

1. Basis of Presentation

In the  opinion of  management  of  ViaGrafix  Corporation  ("ViaGrafix"  or the
"Company"),  the accompanying  balance sheets and related interim  statements of
operations  and cash flows reflect all  adjustments  (consisting  only of normal
recurring  items)  necessary  for their fair  presentation  in  conformity  with
generally  accepted  accounting   principles.   Preparing  financial  statements
requires  management to make estimates and assumptions  that affect the reported
amounts of assets,  liabilities,  revenues,  and  expenses.  Actual  results may
differ from these estimates.  Interim results are not necessarily  indicative of
results for a full year.  The  information  included in this Form 10-Q should be
read in  conjunction  with  Management's  Discussion  and  Analysis of Financial
Condition and Results of Operations and  consolidated  financial  statements and
notes  thereto  included  in the  Company's  Form 10-K for the fiscal year ended
December 31, 1998 as filed with the Securities and Exchange Commission.

2. Inventories

Inventories consist of the following:
                                                (Unaudited)
                                                  March 31,   December 31,
                                                       1999           1998
                                                       ----           ----
Finished goods..............................    $   977,608    $   996,164
Raw materials...............................      1,068,910        912,564
                                                  ---------     ----------
                                                $ 2,046,518    $ 1,908,728

3. Earnings Per Share

Basic  earnings  per  share  are based on the  average  number of common  shares
outstanding during each period. Diluted earnings per share assumes conversion of
preferred stock to common stock and exercise of stock options  outstanding using
the treasury stock method.

4. Legal Contingencies

On May 22, 1998 a lawsuit was filed in the United States  District Court for the
Northern  District of Texas by Jonathan L. Gordon,  brought as a putative  class
action  against the Company and certain of its officers and  directors  claiming
violations  of the  Securities  Act of 1933 for alleged  misrepresentations  and
omissions in the  Company's  Prospectus  issued in  connection  with its initial
public  offering made in March 1998.  Mr. Gordon and certain  others have sought
designation as lead plaintiffs in the action.  The Company  believes the lawsuit
is without merit. The Company's response is not yet due.

From  time  to time  the  Company  is  involved  in  litigation  arising  out of
operations in the normal course of business, none of which is expected to have a
material  adverse  effect on the  Company's  results of  operations or financial
position.

<PAGE 7>
5. Acquisition

On July 31, 1998 the Company  acquired  certain  assets of Make It So,  Inc.,  a
privately held company based in San Mateo, California, that provides interactive
e-mail  broadcast  services for businesses  that rely on web-based  commerce and
transactions and operates  ClubMail,  an online community of currently more than
500,000 members, for approximately  $682,000.  The transaction was financed with
existing  cash and was  accounted  for as a  purchase.  The  purchase  price and
related direct  expenses  associated  with the  acquisition  have been allocated
based on the fair value of the assets  purchased.  The results of operations for
this  acquisition  have been included in the Company's  consolidated  results of
operations  since the  acquisition  date.  Pro forma  operating  results are not
presented as they would not differ  materially  from actual results for 1998. In
January 1999 the Company  issued  common shares equal to 5% ownership in Make It
So to a key  employee  of Make It So.  The fair  value per  share of the  issued
shares  equaled  the fair value per share paid by the  Company in July 1998.  In
April 1999 the name of Make It So, Inc. was changed to  eTracks.com,  Inc. so as
to better describe the company's core business.

Item 2. Management's  Discussion and Analysis of Financial Condition and Results
of Operations

This commentary should be read in conjunction with the Company's 10-K for fiscal
year ended December 31, 1998 for a more complete  understanding of the Company's
financial condition and results of operations. The following discussion contains
forward looking  statements  within the meaning of Section 27A of the Securities
Act of 1933, as amended and Section 21E of the Securities  Exchange Act of 1934,
as amended.  Actual results could differ  materially from those  contemplated by
the forward looking statements as a result of certain factors, including but not
limited to those disclosed under "Risk Factors" in the Company's 10-K for fiscal
year ended December 31, 1998.

Results of Operations

ViaGrafix develops, produces and markets technology-based information technology
("IT")  training  products  and graphics  software  products.  The  Company's IT
training  courses include video tutorials and  interactive  multimedia  training
courses delivered on CD-ROM,  LANs,  intranets and the Internet for a variety of
computer software.  ViaGrafix has developed and markets more than 1,000 training
courses  for  most  major  PC  software  packages.  These  products  provide  an
audio-visual  environment  that is designed  to allow users to learn  faster and
increase  retention and productivity.  Organizations that purchase the Company's
multimedia  training  products can offer them across a network to all employees.
The  Company's   principal   graphics   software   product,   DesignCAD,   is  a
computer-aided  design ("CAD") package sold  worldwide.  ViaGrafix also produces
several other  CAD-related  software  packages,  and a line of graphics software
products for the retail market.  The primary platforms for both the training and
software  products are Windows 3.1,  Windows  95,Windows  98 and Windows NT. The
Company's  subsidiary,  eTracks.com,  Inc., provides interactive email broadcast
services for businesses  that rely on web-based  commerce and  transactions  and
operates ClubMail, an online community of more than 500,000 members.

Net Sales.  Net sales  increased  80% to $7.3  million in the three months ended
March 31, 1999 from $4.1 million in the three months ended March 31, 1998.  This
increase reflects an increase in sales from existing and new IT training titles,
and was  primarily  attributable  to  increases  in the volume of products  sold
rather than  increases in prices.  A significant  portion of the increase in net
sales was from sales to Internet resellers. In addition,  eTracks.com, which was
purchased in July 1998, contributed approximately $690,000 in sales for the 1999
quarter.

<PAGE 8>

Cost of Sales.  Cost of sales  increased 91% to $1.9 million in the three months
ended March 31, 1999 from  approximately  $974,000  for the three  months  ended
March 31, 1998.  Cost of sales as a percentage  of net sales  increased to 25.4%
for the quarter  ended March 31,  1999,  from 23.9% for the same period in 1998.
The increase in the cost of sales as a percentage  of net sales for 1999's first
quarter  was  primarily  due to a higher  cost of sales  percentage  realized by
eTracks.com on sales to its online community members.

Selling, General and Administrative Expense. Selling, general and administrative
expense  increased 105% to approximately  $2.3 million in the three months ended
March 31,  1999 from  approximately  $1.1  million  for the same period in 1998.
Selling,  general  and  administrative  expense  as a  percentage  of net  sales
increased to 31.2% for the quarter  ended March 31, 1999,  from 27.4% during the
same period in 1998.  The increase was primarily a result of increased  staffing
and commission  expenditures,  which increased 110% to $1.7 million in the first
quarter of 1999  compared to  approximately  $822,000 in 1998's  first  quarter.
Increased commission  expenditures were a result of increased sales. The Company
believes its staff  additions will provide  support for increased  future sales.
The largest employee increases were in marketing and sales teams. The Company is
building an infrastructure to support its direct licensing and sales of training
courses to  corporations,  and has increased its corporate  sales staff from two
people at the end of the first  quarter of 1998 to 15 people on March 31,  1999.
The balance of the increased selling,  general and  administrative  expenditures
was primarily to service the planned increased staffing and facilities.

Advertising. Advertising expense increased 312% to approximately $3.4 million in
the three months ended March 31, 1999 compared to approximately  $820,000 during
the first quarter of 1998.  Advertising  as a percent of net sales  increased to
46.0%  during  the first  quarter of 1999 from  20.1% in 1998's  first  quarter.
Advertising  expenditures are for cooperative  advertising,  advertising through
the channels of distribution,  direct advertising,  and print media advertising.
The majority of the increase in  advertising  is due to  additional  cooperative
advertising necessary to expand into Internet commerce. In addition, the Company
expanded its print media  advertising and special product  promotions during the
quarter. The Company expects its advertising expense to remain high in an effort
to achieve rapid growth in sales through Internet resellers.

Research and Development Expense. Research and development expense increased 42%
to  approximately  $530,000 in the three months ended March 31, 1999 compared to
approximately   $372,000  during  the  first  quarter  of  1998.   Research  and
development  expense as a percentage  of net sales  decreased to 7.2% during the
quarter  ended  March 31,  1999 from 9.1%  during the same  period in 1998.  The
increase in research and  development  dollars  expended  reflects the Company's
commitment to expand its number of IT training courses offered. In addition, the
increase  reflects costs  associated with  development of training  libraries in
Spanish, French and German. Research and development  expenditures also included
development  efforts on  Internet  online  delivery  of  training.  The  Company
believes that significant  investment in research and development is required to
remain   competitive  in  its  markets  and  therefore,   expects  research  and
development expense to continue to increase in future periods.

Depreciation  and  Amortization.   Depreciation  and  amortization  expense  was
approximately $336,000 during the first quarter of 1999 representing 4.6% of net
sales,  compared to approximately  $86,000 representing 2.1% of net sales during
the first quarter of 1998.  Depreciation and amortization related to eTracks.com
was  approximately  $134,000  during the  quarter  and  amortization  of prepaid
royalties  to  7th  Street.com,   Inc.,   formerly  Street   Technologies,   was
approximately   $78,000.  The  Development  and  Licensing  Agreement  with  7th
Street.com  was  entered  into in  September  1998.  The  majority of the assets
purchased  from  eTracks.com  in July  1998 have  depreciable  lives of 12 to 18
months.  As a  result,  amortization  related  to  eTracks.com  will be  reduced
significantly  beginning  in the third  quarter of 1999.  The  remainder  of the
increase in depreciation and amortization expense was primarily  attributable to
asset additions during the past year for expansion of facilities, production and
duplication equipment and computer hardware.

<PAGE 9>

Net Interest Income.  Net interest income was approximately  $114,000 or 1.6% of
net sales in the three  months  ended March 31, 1999  compared to  approximately
$2,000  during the first quarter of 1998. A portion of the net proceeds from the
Company's  initial  public  offering  on March 4, 1998  were used to retire  all
outstanding  long-term debt,  which lowered  interest  expense to  approximately
$54,000 in the first  quarter of 1998.  Interest  income in the first quarter of
1998 was approximately $56,000.

Provision  (Benefit) for Income  Taxes.  During the three months ended March 31,
1999 the effective  tax rate was 41.3%  compared to 24.2% for the same period in
1997. In the first quarter of 1998 the effective tax rate was reduced due to the
realization  of tax credits for 1995  through  1997  resulting  from credits for
increasing research  activities.  The amount of available credits was quantified
and the benefit recorded in the first quarter of 1998.

Liquidity and Financial Condition

The  Company's  cash,  cash  equivalents  and  short-term   investments  totaled
approximately  $11.5  million  at March  31,  1999.  The  Company  announced  on
September 1, 1998 that its board of directors authorized the repurchase of up to
$3 million of its common  stock.  During the first  quarter of 1999 the  Company
repurchased 124,200 shares of its common stock for approximately $808,000. Since
September 1, 1998 the Company has repurchased  403,100 shares for  approximately
$2.3  million.  In the  first  quarter  of 1999  and  1998  employees  exercised
approximately  46,000 and 44,000  options  for common  stock of the  Company for
approximately $56,000 and $53,000 respectively.

The Company believes that its cash, cash  equivalents and short-term  investment
balances  at March 31,  1999 and cash  generated  from  future  operations  will
satisfy  its  anticipated   working  capital   requirements  for  at  least  the
foreseeable future. However, the Company could need additional funds in order to
fund  business  expansion,   develop  new  or  enhanced  products,   respond  to
competitive   pressures  or  acquire  complementary   products,   businesses  or
technologies.   In  the  normal  course  of  business,   the  Company  evaluates
acquisitions of businesses,  product lines and technologies  that complement the
Company's business, like the eTracks.com acquisition in July 1998.

Company  operating  activities  during the period ending March 31, 1999 used net
cash of  approximately  $618,000.  Operating  activities  generated  cash  flows
through  a  decrease  in  accounts  receivable  of  approximately  $488,000  and
depreciation  and amortization of  approximately  $336,000.  During the quarter,
operating  activities  used cash from a net loss of  approximately  $551,000,  a
deferred income tax benefit of $281,000, and increases in inventories and income
taxes receivable of approximately $303,000 and decreases in accounts payable and
accrued liabilities of approximately $326,000.

<PAGE 10>

The Company's  capital  expenditures  during the first three months of 1999 were
approximately  $240,000.  Capital  expenditures  were primarily for expansion of
facilities, production and duplication equipment and computer hardware.

During  the first  quarter  of 1999 the  Company  broke  ground for a new 21,000
square-foot  building to expand its packaging,  inventory  handling and shipping
operations.   The  Company  does  not  currently  have  any  other   significant
commitments for capital  expenditures,  and anticipates that it will continue to
expand its  facilities  and purchase  equipment as needed to support its product
research and  development,  production  of its  products,  sales and  marketing,
product support, and administrative staff.

Year 2000 Disclosure

The Year 2000 issue is the result of computer  programs  being written using two
digits rather than four to define the applicable  year.  The Company's  computer
equipment   and  software  and  devices  with  embedded   technology   that  are
time-sensitive  may recognize a date using "00" as the year 1900 rather than the
year 2000.  This could  result in a system  failure or  miscalculations  causing
disruptions of operations,  including, among other things, a temporary inability
to process  transactions,  send invoices,  or engage in similar normal  business
activities.

The Company uses up-to-date,  PC-based software for its internal  accounting and
other applications. The Company has completed testing of its internal accounting
and other  significant  applications  and has found no Year  2000  defects.  The
Company has checked its training  products and  graphics  software  products for
Year 2000 defects and has found none.

The  Company  may  encounter  some Year 2000  defects  in the  software  it uses
internally, but believes that these can be resolved as they are encountered. The
Company does not intend to do further  testing of its internal  systems for Year
2000  defects.  The Company  intends to continue to evaluate  its  products  and
services to ensure they perform  correctly in the year 2000.  The Company has no
contingency plans related to the Year 2000 issue.

The Company could  encounter some Year 2000 defects in the products and services
it produces and markets. If Year 2000 defects are encountered, the Company could
be liable for substantial legal claims and litigation, and the adverse publicity
could  have a  material  adverse  effect on the  future  sales of the  Company's
products and services,  even after any Year 2000 defects are resolved.  However,
any material adverse effect on the Company's  financial  position and results of
operations and cash flows cannot be currently estimated.

The Company relies on outside suppliers for raw materials,  outside distributors
for its finished products,  financial institutions for its banking, and a number
of other third parties in its normal business  operations.  If these third-party
suppliers and service  providers have substantial  Year 2000 problems,  it could
have a material  adverse  effect on the Company's  business.  The Company is not
requiring  its suppliers  and service  providers to provide Year 2000  readiness
information.

The Company has not incurred and does not anticipate incurring material costs in
addressing Year 2000 issues.

The Company  believes  its largest  risk  regarding  the Year 2000 issue is from
legal  claims and  litigation.  The Company  expects  that there will be a large
number of lawsuits  filed over Year 2000 issues in the United States  because of
the great  publicity  of the Year 2000  issue.  Even  small  Year 2000  problems
encountered by the Company could result in substantial  legal claims,  lawsuits,
and class  action  lawsuits  against  the  Company,  which in turn  could have a
material adverse effect in the Company's financial position

<PAGE 11>

Item 3. Quantitative and Qualitative Disclosures About Market Risk

The  Company  is exposed to the impact of  interest  rate and  foreign  currency
fluctuations.  The Company's objective in managing its exposure to interest rate
changes is to maximize its potential  interest income without  sacrificing  cash
equivalent  and  short-term  investment  quality.  The  Company  will  invest in
instruments which are exempt from Federal income taxes if the taxable equivalent
yield is more attractive than alternative fully-taxed  investments.  The Company
does not currently  have  interest  rate exposure from  borrowing as it does not
have a line of credit, and its short-term loan is at a fixed 5% rate and matures
June 1, 1999.

In the first  quarter of 1999 and 1998 sales to countries  other than the United
States and Canada  accounted  for 3% and 4%,  respectively,  of total net sales.
These   international   net  sales  are   denominated  in  foreign   currencies.
Consequently a decrease in the value of a relevant  foreign currency in relation
to the U.S. dollar could adversely affect the Company's net sales. The Company's
foreign  currency  transactional  exposures exist primarily with the U.K. Pound,
the French Franc, the German Mark and the Japanese Yen.

The Company does not utilize interest rate swaps or hedge exposures with foreign
currency forward contracts.


                           Part II. Other Information

Item 1. Legal Proceedings

See Note 4 to Consolidated Financial Statements, which is incorporated herein by
reference.

Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits
11.      Statement regarding computation of per share earnings
27.      Financial data schedule

(b) Reports on Form 8-K
No reports on Form 8-K were filed by ViaGrafix during the quarter ended
March 31, 1999

Items 2, 3, 4 and 5 are not applicable and have been omitted.


                                    Signature

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                            ViaGrafix Corporation

Date:    April 28, 1999            By: /s/ Robert C. Moore, Jr.
                                       ------------------------
                                           Robert C. Moore, Jr.,
                                           Treasurer and Chief Financial Officer

                                           (Principal Financial and Accounting
                                            Officer and Duly Authorized Officer)

<PAGE 12>
                                   Exhibit 11.

<TABLE>
ViaGrafix Corporation

Computation of Earnings (Loss) Per Share
(Unaudited) (In thousands, except per share)

Thefollowing  sets forth the  computation of basic and diluted  earnings  (loss)
   per share for the three months ended March 31:
                                                                        1999          1998
                                                                        ----          ----
<CAPTION>
<S>                                                                   <C>            <C>  
Numerator for basic and diluted earnings (loss) per share:
   Income (loss) available to common shareholders                     $ (551)        $ 537
                                                                   ==========     =========
Denominator:
   Denominator for basic earnings (loss) per share -
      weighted average shares                                          5,839         4,400
Effect of dilutive securities:
   Employee stock options                                                N/A           145
   Series A convertible preferred stock                                  N/A           378
                                                                      ------        ------
Dilutive potential common shares                                         N/A           523
                                                                      ------        ------
Denominator for diluted earnings (loss) per share -
   Adjusted weighted-average conversions                               5,839         4,923
                                                                    =========     =========

                                                                        1999          1998
                                                                        ----          ----
Basic earnings (loss) per share                                       $(0.09)       $ 0.12
Diluted earnings (loss) per share                                     $(0.09)       $ 0.11
                                                                    =========     =========
</TABLE>