<PAGE>
 
                 OPINION RESEARCH CORPORATION AND SUBSIDIARIES
         Exhibit (11)-Statement Re: Computation of Earnings per Share
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<TABLE> 
<CAPTION> 
                                                                Three Months Ended           
                                                                     March 31,               
                                                            --------------------------
                                                              1997              1996         
                                                            --------          --------       
                                                       (000's omitted, except per share data)
<S>                                                    <C>                    <C>            
Primary:                                                                                     
Average shares outstanding                                    4,144              4,147       
Net effect of dilutive stock options - based                                                      
   on the treasury stock method                                   0                 62       
                                                             ------             ------       
Totals                                                        4,144              4,209       
                                                             ======             ======       

Net income                                                   $  154             $  519       
                                                             ======             ======       
Per share amount                                             $ 0.04             $ 0.12       
                                                             ======             ======       

Fully diluted:                                                                               
Average shares outstanding                                    4,144              4,147       
Net effect of dilutive stock options -                                                       
 based on the treasury stock method                               0                 98        
Assumed conversion of convertible debentures                      0                654       
                                                             ------             ------       
Totals                                                        4,144              4,899       
                                                             ======             ======       
                                                                                             
Net income                                                   $  154             $  519       
Add debenture interest, net of tax effect                         0                 54       
                                                             ------             ------       
Totals                                                          154                573       
                                                             ======             ======       
Per share amount                                             $ 0.04             $ 0.12       
                                                             ======             ======        
</TABLE> 

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