EXHIBIT 11
<TABLE>

                         BRISTOL RETAIL SOLUTIONS, INC.
                          Computation of Loss per Share
<CAPTION>

                                                                       Three Months Ended March 30,
                                                                            1998              1997
                                                                      ---------------   ---------------
                                                                       (As Restated)
<S>                                                                   <C>               <C>
BASIC LOSS PER SHARE
       Net loss                                                       $     (453,179)   $     (434,986)
       Accretion related to Series A Convertible Preferred Stock            (241,916)               --
       Imputed dividends for Series A Convertible Preferred Stock           (227,589)               --
       Cumulative dividends for Series A Convertible Preferred Stock          (2,333)               --
                                                                      ---------------   ---------------
       Net loss applicable to common stockholders                     $     (925,017)   $     (434,986)
                                                                      ===============   ===============
       Weighted average number of common shares outstanding during
           the period
                                                                           5,551,654         4,745,654
                                                                      ===============   ===============
Basic loss to common stockholders per share                           $        (0.17)   $        (0.09)
                                                                      ===============   ===============

DILUTED LOSS PER SHARE
       Net loss                                                       $     (453,179)   $     (434,986)
       Accretion related to Series A Convertible Preferred Stock            (241,916)               --
       Imputed dividends for Series A Convertible Preferred Stock           (227,589)               --
       Cumulative dividends for Series A Convertible Preferred Stock          (2,333)               --
                                                                      ---------------   ---------------
       Net loss applicable to common stockholders                     $     (925,017)   $     (434,986)
                                                                      ===============   ===============
       Weighted average number of common shares outstanding
           during the period                                               5,551,654         4,745,654
       Effect of stock options, warrants and convertible preferred
           stock treated as common stock equivalents under the 
           treasury stock method                                                  --                --
                                                                      ---------------   ---------------
           Total shares
                                                                           5,551,654         4,745,654
                                                                      ===============   ===============
Diluted loss to common stockholders per share                         $        (0.17)   $        (0.09)
                                                                      ===============   ===============

</TABLE>