**EXHIBIT 11**

YOUNG BROADCASTING INC. AND SUBSIDIARIESRE COMPUTATION OF PER SHARE EARNINGS
| ** **                                                                                                                   | ** ** | **THREE MONTHS ENDED** | ** **  |
|------------------------------------------------------------------------------------------------------------------------------|------------|----------------------------------|-------------|
| ** **                                                                                                                   | ** ** | **March 31,**               | ** **  | **March 31,** | ** ** |
| ** **                                                                                                                   | ** ** | **2006**                         | ** **  | **2007** | ** ** |
| Shares of common stock  outstanding for the entire period.                                                                   |       | 20,849,065                       |        | 21,968,522 |   |
|                                                                                                                         |       |                             |        |   |   |
| Issuance of 109,802 and  145,994 shares of common stock to the Company’s defined contribution plan in  2006 and 2007    |       | 86,622                           |        | 92,084 |   |
|                                                                                                                         |       |                             |        |   |   |
| Issuance of 11,376  shares of common stock to the Company’s employee stock purchase plan in 2006,  net of cancellations |       | 10,277                           |        | - |   |
|                                                                                                                         |       |                             |        |   |   |
| Cancellation of 11,374  and 35,007 shares of common stock under the equity incentive plan in 2006 and  2007                  |       | (7,969                           | )           | (14,003 | ) |
|                                                                                                                         |       |                             |        |   |   |
| Weighted average shares  of common stock outstanding                                                                         |       | 20,937,995                       |        | 22,046,603 |   |
|                                                                                                                         |       |                             |        |   |   |
| Net Loss                                                                                                                     |       | $                                | (30,635,328 | ) | $ | (25,371,951 | ) |
|                                                                                                                         |       |                             |        |   |   |
| Net loss per common  share basic and diluted:                                                                                |       |                             |        |   |   |
| Loss per common share  from continuing operations                                                                            |       | $                                | (1.46       | ) | $ | (1.15 | ) |
| Net loss per common share basic and diluted                                                                                  |       | $                                | (1.46       | ) | $ | (1.15 | ) |

 

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