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                                                                   Exhibit 11.1

                            NETWORK COMPUTING DEVICES, INC.

                       Statement Regarding Computation of Shares
                      Used in Income (Loss) Per Share Computations
                        (IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)

<TABLE>
<CAPTION>
                                           Three Months Ended September 30,   Nine Months Ended September 30,
                                           --------------------------------   -------------------------------
                                                   1996         1995                 1996         1995
                                                ---------    ---------            ---------    ---------
<S>                                             <C>          <C>                  <C>          <C>
Primary:
  Weighted average common shares
      outstanding during the period               16,615       15,851               16,460       15,783
  Common share equivalents:
      Dilutive effect of stock options               507            -                    -            -
                                                ---------    ---------            ---------    ---------

      Total                                       17,122       15,851               16,460       15,783
                                                ---------    ---------            ---------    ---------
                                                ---------    ---------            ---------    ---------


  Net income (loss)                               $  20       ($4,719)           $  (6,287)     ($4,330)
                                                ---------    ---------            ---------    ---------
                                                ---------    ---------            ---------    ---------


  Primary income (loss) per share                  $0.00       ($0.30)              ($0.38)      ($0.27)
                                                ---------    ---------            ---------    ---------
                                                ---------    ---------            ---------    ---------


Fully Diluted:
  Weighted average common shares
      outstanding during the period               16,615       15,851               16,460       15,783
  Common share equivalents:
      Dilutive effect of stock options             1,085            -                    -            -
                                                ---------    ---------            ---------    ---------

      Total                                       17,700       15,851               16,460       15,783
                                                ---------    ---------            ---------    ---------
                                                ---------    ---------            ---------    ---------

  Net  income (loss), adjusted
      for fully diluted calculations                 $20      ($4,719)             ($6,287)     ($4,330)
                                                ---------    ---------            ---------    ---------
                                                ---------    ---------            ---------    ---------


  Fully diluted income (loss) per share            $0.00       ($0.30)              ($0.38)      ($0.27)
                                                ---------    ---------            ---------    ---------
                                                ---------    ---------            ---------    ---------
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