<TABLE>
<CAPTION>
                                     FOCUS ENHANCEMENTS, INC.
                           STATEMENT OF COMPUTATION OF INCOME PER SHARE

                                                                                        EXHIBIT 11


                                                                         Three months ended
                                                                   June 30,            June 30,
                                                                     1998                1997
                                                                 -----------          -----------

<S>                                                             <C>                  <C>        
Net income                                                       $   615,649          $   231,707
                                                                 ===========          ===========
Basic:                                                                               
                                                                                     
Weighted average number of common shares outstanding              16,203,388           12,716,005
                                                                 ===========          ===========
Diluted:                                                                             
                                                                                     
Weighted average number of common shares outstanding              16,203,388           12,716,005
Weighted average common equivalent shares                          1,204,505              621,848
                                                                 -----------          -----------
                                                                                     
Weighted average number of common and common equivalent                              
shares outstanding used to calculate per share data               17,407,893           13,337,853
                                                                 ===========          ===========
                                                                                     
Net income per share                                                                 
        Basic                                                    $      0.04          $      0.02
                                                                 ===========          ===========
        Diluted                                                  $      0.04          $      0.02
                                                                 ===========          ===========
                                                                                     
             
             The accompanying notes are an integral part of the consolidated financial statements.
</TABLE>
 
<PAGE>
<TABLE>
<CAPTION>
                                     FOCUS ENHANCEMENTS, INC.
                           STATEMENT OF COMPUTATION OF INCOME PER SHARE


                                                                         Six months ended
                                                                   June 30,            June 30,
                                                                     1998                1997
                                                                 -----------          -----------

<S>                                                             <C>                  <C>        
Net income                                                       $   980,397          $   248,183
                                                                 ===========          ===========
Basic:                                                                               
                                                                                     
Weighted average number of common shares outstanding              15,367,771           12,123,306
                                                                 ===========          ===========
Diluted:                                                                             
                                                                                     
Weighted average number of common shares outstanding              15,367,771           12,123,306
Weighted average common equivalent shares                          1,236,608              415,080
                                                                 -----------          -----------
                                                                                     
Weighted average number of common and common equivalent                              
shares outstanding used to calculate per share data               16,604,378           12,538,386
                                                                 ===========          ===========
                                                                                     
Net income per share                                                                 
        Basic                                                    $      0.06          $      0.02
                                                                 ===========          ===========
        Diluted                                                  $      0.06          $      0.02
                                                                 ===========          ===========
                                                                                     
             
             The accompanying notes are an integral part of the consolidated financial statements.
                                                                 
</TABLE>