<TABLE>
<CAPTION>
                                                                                 EXHIBIT 11
                                   FOCUS ENHANCEMENTS, INC.
                        STATEMENT OF COMPUTATION OF EARNINGS PER SHARE


                                                                 Three months ended
                                                         September 30,         September 30,
                                                              1997                 1996
                                                         ------------          ------------ 
<S>                                                     <C>                   <C>

Net income (loss)                                         $   413,906          $(5,657,639)
                                                          ===========          ===========
                                                                             
Primary:                                                                     
                                                                             
Weighted average number of common shares outstanding       12,936,410            9,476,462
Weighted average common equivalent shares                                    
                                                          -----------          -----------
                                                                             
Weighted average number of common and common equivalent                      
shares outstanding used to calculate per share data        12,936,410            9,476,462
                                                          ===========          ===========
                                                                             
Fully diluted:                                                               
                                                                             
Weighted average number of common shares outstanding       12,936,410            9,476,462
Weighted average common equivalent shares                                    
                                                          -----------          -----------
                                                                             
Weighted average number of common and common equivalent                      
shares outstanding used to calculate per share data        12,936,410            9,476,462
                                                          ===========          ===========
                                                                      
Net income (loss) per share
        Primary                                           $      0.03          $     (0.60)
                                                          ===========          ===========                 
        Fully diluted                                     $      0.03          $     (0.60)
                                                          ===========          ===========   

    The accompanying notes are an integral part of the consolidated financial statements.
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<CAPTION>


                                                                                 EXHIBIT 11
                                   FOCUS ENHANCEMENTS, INC.
                    STATEMENT OF COMPUTATION OF EARNINGS (LOSS) PER SHARE


                                                                 Nine months ended
                                                          September 30,         September 30,
                                                              1997                 1996
                                                         ------------          ------------ 
<S>                                                      <C>                  <C>
Net income (loss)                                         $   662,089          $(9,220,737)
                                                          ===========          ===========
                                                                              
Primary:                                                                      
                                                                              
Weighted average number of common shares outstanding       12,339,323            8,477,011
Weighted average common equivalent shares                                     
                                                          -----------          -----------
                                                                              
Weighted average number of common and common equivalent                       
shares outstanding used to calculate per share data        12,339,323            8,477,011
                                                          ===========          ===========
                                                                              
Fully diluted:                                                                
                                                                              
Weighted average number of common shares outstanding       12,339,323            8,477,011
Weighted average common equivalent shares                                     
                                                          -----------          -----------
                                                                              
Weighted average number of common and common equivalent                       
shares outstanding used to calculate per share data        12,339,323            8,477,011
                                                          ===========          ===========
                                                                              
Net income (loss) per share                                
        Primary                                           $      0.05          $     (1.09)
                                                          ===========          ===========
        Fully diluted                                     $      0.05          $     (1.09)
                                                          ===========          ===========


    The accompanying notes are an integral part of the consolidated financial statements.
</TABLE>