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                                                                                       EXHIBIT 11
                                     FOCUS ENHANCEMENTS, INC.
                           STATEMENT OF COMPUTATION OF INCOME PER SHARE


                                                      Three months ended      Three months ended
                                                        September 30,           September 30,
                                                             1999                    1998
                                                      ------------------      ------------------

<S>                                                      <C>                     <C>
Net income                                                $   141,359             $   467,725
                                                          ===========             ===========

Basic:

Weighted average number of common shares outstanding       19,061,111              17,427,999
                                                          ===========             ===========


Diluted:

Weighted average number of common shares outstanding       19,061,111              17,427,999
Weighted average common equivalent shares                     328,573                 690,927

Weighted average number of common and common equivalent   -----------             -----------
shares outstanding used to calculate per share data        19,389,684              18,118,926
                                                          ===========             ===========

Net income per share
        Basic                                             $      0.01             $      0.03
                                                          ===========             ===========
        Diluted                                           $      0.00             $      0.04
                                                          ===========             ===========

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                                                                                       EXHBIIT 11

                                                      Nine months ended       Nine months ended
                                                        September 30,           September 30,
                                                             1999                    1998
                                                      ------------------      ------------------

<S>                                                      <C>                     <C>
Net income                                                $   299,041             $ 1,448,121
                                                          ===========             ===========
Basic:

Weighted average number of common shares outstanding       18,210,783              16,054,513
                                                          ===========             ===========


Diluted:

Weighted average number of common shares outstanding       18,210,783              16,054,513
Weighted average common equivalent shares                     462,980                 647,792

Weighted average number of common and common equivalent   -----------             -----------
shares outstanding used to calculate per share data        18,673,764              16,702,305
                                                          ===========             ===========

Net income per share
        Basic                                             $      0.02             $      0.09
                                                          ===========             ===========
        Diluted                                           $      0.02             $      0.09
                                                          ===========             ===========


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