ACCENT COLOR SCIENCES, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                STATEMENT RE COMPUTATION OF LOSS PER COMMON SHARE

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<CAPTION>
                                 For the three months ended     For the nine months ended
                                 September     September 30,   September 30,   September 30,
                                  30, 1997         1996            1997             1996
                                                (Pro Forma)                     (Pro Forma)
<S>                             <C>           <C>              <C>            <C>
                                                                             
Net loss....................... $(4,479,855)  $(3,575,625)(1)  $(13,105,871)  $(8,560,088)(1)
Calculation of weighted average                                               
common shares
  outstanding (2):                                                            
   Common Stock ...............  10,198,422     4,719,840        10,159,539     2,808,144
   Cheap Stock(3)..............     -             957,761          -            1,913,609              
   Conversion of Series A
   Preferred Stock ............     -           1,362,312          -            1,362,312
   Conversion of Series III                                                   
   Debentures, including accrued                                                 
   interest (4)                     -             586,087          -              586,087
                                                                              
      Total..................    10,198,422     7,626,000        10,159,539     6,670,152
                                                                              
Net loss per common share.....   $    (.44)     $   (.47)       $   (1.29)     $   (1.28)

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     (1)  Adjusted to give effect to the conversion of Series III Debentures 
          at the beginning of the period, as if  the interest, amortization of 
          the discount and amortization of other financing expenses were not 
          incurred.
     (2)  Common share equivalents (stock options and warrants) are excluded 
          from the computation as their effect is anti-dilutive, except that,  
          pursuant to Securities and Exchange Commission Staff Accounting 
          Bulletin No. 83, common stock options and warrants issued and common
          stock, convertible debt and convertible preferred stock sold in the 
          twelve months preceding the initial filing date of the offering's 
          registration statement have been included in the calculation as if 
          outstanding for the period January 1, 1996 through September 30, 
          1996 using the treasury stock method and the initial public offering 
          price of $8.00 per share.
     (3)  See attached calculation.
     (4)  Included as if the conversion of the Series III Debentures occurred 
          at the beginning of the period, including shares issued for 
          settlement of accrued interest.


                           ACCENT COLOR SCIENCES, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                           CALCULATION OF CHEAP STOCK

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<CAPTION>
              
                                            Shares    Price    Total
<S>                                      <C>          <C>     <C>
For the three months ended September                                  
30, 1996
Options issued .....................        605,250    3.67    $ 2,219,250
Options issued .....................        647,850    4.00      2,591,400
Warrants issued (net of exercised)....      287,985    3.67      1,055,945
Warrants issued ...................          45,000    8.00        360,000
Placement agent warrants issued .....       300,000    4.00      1,200,000
                                                                      
     Total ....................           1,886,085            $ 7,426,595
                                                                      
Initial public offering price........                          $         8
                                                                      
Shares assumed repurchased ...........                             928,324
Less: shares assumed issued...........                           1,886,085
                                                                      
Cheap stock ......................                                 957,761
                                                                      
For the nine months ended September                                   
30, 1996
Common Stock purchased - private                                      
placement ......                         1,911,696     $  4.00  $7,646,784
Options issued .....................       605,250     3.67      2,219,250
Options issued .....................       647,850     4.00      2,591,400
Warrants issued (net of exercised) ...     287,985     3.67      1,055,945
Warrants issued ...................         45,000     8.00        360,000
Placement agent warrants issued ......     300,000     4.00      1,200,000
                                                                      
     Total ......................        3,797,781             $15,073,379
                                                                      
Initial public offering price ........                         $        8
                                                                      
Shares assumed repurchased ..........                            1,884,172
Less: shares assumed issued .........                            3,797,781
                                                                      
Cheap stock ......................                               1,913,609
                                                                      
                                                                      






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