**Exhibit 11**

**OFFICEMAX INCORPORATED ANDSUBSIDIARIESComputation of Per Share Earnings**
|                                                                          | ** ** | **Fiscal Year Ended**                          | ** ** |
|--------------------------------------------------------------------------|------------|----------------------------------------------------------|------------|
| ** **                                                               | ** ** | **December 30,  2006**                              | ** ** | **December 31,  2005** | ** ** | **December 31,  2004** | ** ** |
| ** **                                                               | ** ** | **(thousands, except per-share amounts)** | ** ** |
| **Basic**                                                                |       |                                                     |       |   |   |   |   |   |   |   |   |   |   |
| Income (loss) from  continuing operations                                |       |                                                     | $          | 99,054 |   |   |   | $ | (41,212 | ) |   |   | $ | 234,125 |   |   |
| Preferred dividends                                                      |       |                                                     | (4,037     | ) |   |   | (4,378 | ) |   |   | (11,917 | ) |   |
| Basic income (loss)  from continuing operations                          |       |                                                     | 95,017     |   |   |   | (45,590 | ) |   |   | 222,208 |   |   |
| Loss from  discontinued operations                                       |       |                                                     | (7,333     | ) |   |   | (32,550 | ) |   |   | (61,067 | ) |   |
| Basic income (loss)                                                      | ** ** | ** **                                               | **$**      | **87,684** |   | ** ** | ** ** | **$** | **(78,140** | **)** | ** ** | ** ** | **$** | **161,141** |   |   |
| Average shares used  to determine basic income (loss) per common share   | ** ** | ** **                                               | **73,142** |   | ** ** | ** ** | **78,745** | ** ** | ** ** | ** ** | **86,917** |   |   |
| Basic income (loss) per common share:                                    |       |                                                     |       |   |   |   |   |   |   |   |   |   |   |
| Continuing operations                                                    |       |                                                     | $          | 1.30 |   |   |   | $ | (0.58 | ) |   |   | $ | 2.55 |   |   |
| Discontinued operations                                                  |       |                                                     | (0.10      | ) |   |   | (0.41 | ) |   |   | (0.70 | ) |   |
| Basic income (loss)  per common share                                    | ** ** | ** **                                               | **$**      | **1.20** |   | ** ** | ** ** | **$** | **(0.99** | **)** | ** ** | ** ** | **$** | **1.85** |   |   |
| **Diluted**                                                              |       |                                                     |       |   |   |   |   |   |   |   |   |   |   |
| Basic income (loss)  from continuing operations                          |       |                                                     | $          | 95,017 |   |   |   | $ | (45,590 | ) |   |   | $ | 222,208 |   |   |
| Preferred dividends  eliminated                                          |       |                                                     | —     |   |   |   | — |   |   |   | 11,917 |   |   |
| Supplemental ESOP  contribution                                          |       |                                                     | —     |   |   |   | — |   |   |   | (10,833 | ) |   |
| Diluted income (loss)  from continuing operations                        |       |                                                     | 95,017     |   |   |   | (45,590 | ) |   |   | 223,292 |   |   |
| Loss from  discontinued operations                                       |       |                                                     | (7,333     | ) |   |   | (32,550 | ) |   |   | (61,067 | ) |   |
| Diluted income (loss)                                                    | ** ** | ** **                                               | **$**      | **87, 684** |   | ** ** | ** ** | **$** | **(78,140** | **)** | ** ** | ** ** | **$** | **162,225** |   |   |
| Average shares used  to determine basic income (loss) per common share   |       |                                                     | 73,142     |   |   |   | 78,745 |   |   |   | 86,917 |   |   |
| Restricted stock,  stock options and other                               |       |                                                     | 571        |   |   |   | — |   |   |   | 1,857 |   |   |
| Series D  Convertible Preferred Stock                               |       |                                                     | —     |   |   |   | — |   |   |   | 2,880 |   |   |
| Average shares used  to determine diluted income (loss) per common share | ** ** | ** **                                               | **73,713** |   | ** ** | ** ** | **78,745** | ** ** | ** ** | ** ** | **91,654** |   |   |
| Diluted income (loss) per common share:                                  |       |                                                     |       |   |   |   |   |   |   |   |   |   |   |
| Continuing operations                                                    |       |                                                     | $          | 1.29 |   |   |   | $ | (0.58 | ) |   |   | $ | 2.44 |   |   |
| Discontinued operations                                                  |       |                                                     | (0.10      | ) |   |   | (0.41 | ) |   |   | (0.67 | ) |   |
| Diluted income (loss) per  common share(a)                               | ** ** | ** **                                               | **$**      | **1.19** |   | ** ** | ** ** | **$** | **(0.99** | **)** | ** ** | ** ** | **$** | **1.77** |   |   |

 

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(a)            For the year ended December 31, 2005, thecomputation of diluted loss per common share was antidilutive; therefore, amountsreported for basic and diluted loss were the same.

112

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