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                                                                    EXHIBIT 11.1


                       COMPUTATIONS OF NET LOSS PER SHARE


The following table sets forth the computation of basic and diluted loss per
share as calculated in accordance with FASB 128.

<TABLE>
<CAPTION>

                                                            For the three months ended         For the nine months ended
                                                                 September 30,                        September 30,
                                                         ------------------------------      ------------------------------
                                                            2000               1999             2000                1999
                                                         ------------      ------------      ------------      ------------
<S>                                                      <C>               <C>               <C>               <C>
Numerator:
    Numerator for basic and diluted loss per share -
    Loss before extraordinary expense                    $ (1,635,564)     $ (1,297,620)     $ (8,835,637)     $ (2,902,395)
    Extraordinary expense                                          --          (318,023)               --          (318,023)
                                                         ------------      ------------      ------------      ------------
    Net loss                                             $ (1,635,564)     $ (1,615,643)     $ (8,835,637)     $ (3,220,418)
                                                         ============      ============      ============      ============

Denominator:
    Denominator for basic loss per share -
    Weighted average shares                                80,687,459        54,512,750        78,654,882        49,565,500

Effect of dilutive securities:
    Stock options and warrants                                     --                --                --                --


    Dilutive potential common shares                               --                --                --                --
                                                         ------------      ------------      ------------      ------------

    Denominator for diluted earnings per share -
    adjusted weighted average shares and assumed
    conversions                                            80,687,459        54,512,750        78,654,882        49,565,500
                                                         ============      ============      ============      ============

    BASIC LOSS PER SHARE                                 $    (0.0203)     $    (0.0296)     $    (0.1123)     $    (0.0650)
                                                         ============      ============      ============      ============
    DILUTED LOSS PER SHARE                               $    (0.0203)     $    (0.0296)     $    (0.1123)     $    (0.0650)
                                                         ============      ============      ============      ============
</TABLE>

As MigraTEC incurred a net loss for the three and nine months ended September
30, 2000 and 1999, there were no adjustments for potentially dilutive securities
as the adjustments would have been anti-dilutive.