EXHIBIT 11

                              MICRO WAREHOUSE, INC.
                 STATEMENT RE COMPUTATION OF PER SHARE EARNINGS
                      (IN THOUSANDS, EXCEPT PER SHARE DATA)
                                   (unaudited)

<TABLE>
<CAPTION>
                                                           Primary                            Primary
                                                     Three months ended                 Nine months ended
                                                September 30,    September 30,   September 30,    September 30,
                                                    1997             1996            1997             1996
                                                  --------         --------        --------        --------             
<S>                                               <C>              <C>             <C>             <C>                  
Net income (loss)
Income (loss) before extraordinary charge          ($7,118)        $ 10,725        $  8,514        $ 11,034             
Extraordinary charge,  net of taxes                     --               --              --           1,584
                                                  --------         --------        --------        --------             
Net income (loss)                                  ($7,118)        $ 10,725        $  8,514        $  9,450
                                                  ========         ========        ========        ========
                                                                                                   
Shares                                                                                             
Weighted average common shares outstanding          34,550           34,294          34,432          34,156
Common equivalent shares                                --              336             327             511
                                                  --------         --------        --------        --------             
Weighted average common shares and common                                                          
stock equivalent shares outstanding                                                                
                                                    34,550           34,630          34,759          34,667
                                                  ========         ========        ========        ========
Per share                                                                                          
Income (loss) before extraordinary charge           ($0.21)        $   0.31        $   0.24        $   0.32
Extraordinary charge,  net of taxes                     --               --              --           (0.05)
                                                  --------         --------        --------        --------             
Net income (loss)                                   ($0.21)        $   0.31        $   0.24        $   0.27
                                                  ========         ========        ========        ========
</TABLE>

<TABLE>
<CAPTION>
                                                       Fully diluted                     Fully diluted
                                                     Three months ended                 Nine months ended
                                                September 30,    September 30,   September 30,    September 30,
                                                    1997             1996            1997             1996
                                                  --------         --------        --------        --------             
<S>                                               <C>              <C>             <C>             <C>                  
Net income (loss)
Income (loss) before extraordinary charge          ($7,118)        $ 10,725        $  8,514        $ 11,034             
Extraordinary charge,  net of taxes                     --               --              --           1,584
                                                  --------         --------        --------        --------             
Net income (loss)                                  ($7,118)        $ 10,725        $  8,514        $  9,450
                                                  ========         ========        ========        ========
                                                                                                   
Shares                                                                                             
Weighted average common shares outstanding          34,550           34,294          34,416          34,156
Common equivalent shares                                --              336             503             511
                                                  --------         --------        --------        --------             
Weighted average common shares and common                                                          
stock equivalent shares outstanding                                                                
                                                    34,550           34,630          34,919          34,667
                                                  ========         ========        ========        ========
Per share                                                                                          
Income (loss) before extraordinary charge           ($0.21)        $   0.31        $   0.24        $   0.32
Extraordinary charge,  net of taxes                     --               --              --           (0.05)
                                                  --------         --------        --------        --------             
Net income (loss)                                   ($0.21)        $   0.31        $   0.24        $   0.27
                                                  ========         ========        ========        ========
</TABLE>