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     Six months ended
                                              June 30,   June 30,   June 30,   June 30,
                                               1997       1996       1997        1996
                                              -------    -------    -------    -------- 
<S>                                           <C>        <C>        <C>        <C>     
Net income (loss)
Income (loss) before extraordinary charge     $ 7,821    $ 5,410    $15,632    $    309
Extraordinary charge,  net of taxes                --         --         --       (1584)
                                              -------    -------    -------    -------- 
Net income (loss)                             $ 7,821    $ 5,410    $15,632    $ (1,275)
                                              =======    =======    =======    ======== 

Shares
Weighted average common shares outstanding     34,432     34,175     34,378      34,085
Common equivalent shares                          300        526        185          --
                                              -------    -------    -------    -------- 

Weighted average common shares and
common stock equivalent shares outstanding     34,732     34,701     34,563      34,085
                                              =======    =======    =======    ======== 

Per share
Income (loss) before extraordinary charge     $  0.23    $  0.16    $  0.45    $   0.01
Extraordinary charge,  net of taxes                --         --         --       (0.05)
                                              -------    -------    -------    -------- 

Net income (loss)                             $  0.23    $  0.16    $  0.45    ($  0.04)
                                              =======    =======    =======    ======== 
</TABLE>

<TABLE>
<CAPTION>
                                                 Fully diluted        Fully diluted
                                              Three months ended     Six months ended
                                              June 30,   June 30,   June 30,   June 30,
                                               1997       1996       1997        1996
                                              -------    -------    -------    -------- 
<S>                                           <C>        <C>        <C>        <C>     
Net income (loss)
Income (loss) before extraordinary charge     $ 7,821    $ 5,410    $15,632    $    309
Extraordinary charge,  net of taxes                --         --         --       (1584)
                                              -------    -------    -------    -------- 

Net income (loss)                             $ 7,821    $ 5,410    $15,632    $ (1,275)
                                              =======    =======    =======    ======== 

Shares
Weighted average common shares outstanding     34,432     34,175     34,378      34,085
Common equivalent shares                          369        526        231          --
                                              -------    -------    -------    -------- 

Weighted average common shares and
common stock equivalent shares outstanding     34,801     34,701     34,609      34,085
                                              =======    =======    =======    ======== 

Per share
Income (loss) before extraordinary charge     $  0.23    $  0.16    $  0.45    $   0.01
Extraordinary charge, net of taxes                 --         --         --       (0.05)
                                              -------    -------    -------    -------- 

Net income (loss)                             $  0.23    $  0.16    $  0.45    ($  0.04)
                                              =======    =======    =======    ======== 
</TABLE>