<TABLE>
<CAPTION>
                                     SunPharm Corporation
                      Calculation of Weighted Average Shares Outstanding
                                    and Net Loss Per Share

For three months ended September 30, 1999:
                                                   Days
                   Total Shares                Outstanding
                     6,930,598     x                   33  =         228,709,734
                     6,983,316     x                    8  =          55,866,528
                     6,911,316     x                    7  =          48,379,212
                     6,934,686     x                    2  =          13,869,372
                     6,973,636     x                    5  =          34,868,180
                     7,073,636     x                   13  =          91,957,268
                     7,074,708     x                    3  =          21,224,124
                     7,158,840     x                    4  =          28,635,360
                     7,161,341     x                    9  =          64,452,069
                     7,171,341     x                    7  =          50,199,387
                     7,249,241     x                       =           7,249,241
                                                       92            645,410,475
<S>                                           <C>           <C>                     <C>
Weighted Average Shares =                     645,410,475 / 92              =       7,015,331
Net Loss Per Share =                       $     (802,543)/ 7,015,331       =     $     (0.11)


For three months ended September 30,1998:
                                                   Days
                   Total Shares                Outstanding
                     5,767,830     x                     92=         530,640,360
                                                         92          530,640,360
<S>                                           <C>           <C>                     <C>
Weighted Average Shares =                     530,640,360 / 92              =       5,767,830
Net Loss Per Share =                       $     (918,071)/ 5,767,830       =     $     (0.16)

For nine months ended September 30, 1999:
                                                   Days
                   Total Shares                Outstanding
                     6,621,395     x                   46  =         304,584,170
                     6,731,395     x                   43  =         289,449,985
                     6,914,728     x                    6  =          41,488,368
                     6,930,598     x                  119  =         824,741,162
                     6,983,316     x                    8  =          55,866,528
                     6,911,316     x                    7  =          48,379,212
                     6,934,686     x                    2  =          13,869,372
                     6,973,636     x                    5  =          34,868,180
                     7,073,636     x                   13  =          91,957,268
                     7,074,708     x                    3  =          21,224,124
                     7,158,840     x                    4  =          28,635,360
                     7,161,341     x                    9  =          64,452,069
                     7,171,341     x                    7  =          50,199,387
                     7,249,241     x                       =           7,249,241
                                                       273         1,876,964,426
<S>                                           <C>           <C>                     <C>
Weighted Average Shares =                   1,876,964,426 / 273             =       6,875,328
Net Loss Per Share =                       $   (2,731,134)/ 6,875,328       =     $     (0.40)

For nine months ended September 30,1998:
                                                   Days
                   Total Shares                Outstanding
                     5,737,828     x                    7  =          40,164,796
                     5,745,618     x                   56  =         321,754,608
                     5,748,618     x                   15  =          86,229,270
                     5,758,901     x                   13  =          74,865,713
                     5,760,330     x                   22  =         126,727,260
                     5,767,830     x                   160 =         922,852,800
                                                       273         1,572,594,447
<S>                                           <C>           <C>                     <C>
Weighted Average Shares =                   1,572,594,447 / 273             =       5,760,419
Net Loss Per Share =                       $   (3,006,051)/ 5,760,419       =     $     (0.52)
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