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                                                                      EXHIBIT 11

                        SYNTELLECT INC. AND SUBSIDIARIES
             Schedule of Computation of Net Income (Loss) Per Share

                        December 31, 1996, 1995 and 1994

        (in thousands, except percentages, shares and per share amounts)

<TABLE>
<CAPTION>
                                                                                   Years ended December 31,
                                                                               1996           1995           1994
                                                                             --------       --------       --------
<S>                                                                          <C>            <C>            <C>
Net income (loss)                                                            $ (2,780)      $(16,258)      $  1,117

Weighted average shares:
         Common shares outstanding                                             13,256         13,159         13,078
         Common equivalent shares representing shares
                   issuable upon exercise of employee stock
                   options (1)                                                     --             --            390
                                                                             --------       --------       --------
                            Total weighted average shares-primary              13,256         13,159         13,468

         Incremental common equivalent shares (calculated using
                   the higher of end of period or average fair market
                   values) (2)                                                     --             --             --
                                                                             --------       --------       --------
                            Total weighted average shares-fully diluted        13,256         13,159         13,468

Primary net income (loss) per common and equivalent share                    $  (0.21)      $  (1.24)      $   0.08

Fully diluted net income (loss) per common and equivalent share (2)          $  (0.21)      $  (1.24)      $   0.08

Additional adjustment to fully diluted weighted average shares (3):
         Total weighted average shares-fully diluted                           13,256         13,159         13,468
         Common equivalent shares representing shares issuable
                   upon exercise of employee stock options (1)                     --             --             --
                                                                             --------       --------       --------
                            Total weighted average shares-fully
                            diluted, as adjusted                               13,256         13,159         13,468

Fully diluted net income (loss) per common and equivalent share, as
         adjusted (3)                                                        $  (0.21)      $  (1.24)      $   0.08
</TABLE>

Notes:

(1)      Amount calculated using the treasury stock method and fair market
         values.

(2)      The 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)      This calculation is submitted in accordance with Regulation S-K Item
         601(b)(11) although it is contrary to paragraph 40 of APB Opinion No.
         15 because it produces an anti-dilutive result.