STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS

Published on March 30, 2000





BARRETT BUSINESS SERVICES, INC.
STATEMENT OF CALCULATION OF BASIC
AND DILUTED COMMON SHARES OUTSTANDING



Year Ended
December 31, 1999
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Weighted average number of basic shares outstanding 7,580,741
Stock option plan shares to be issued at prices ranging
from $2.80 to $17.94 per share 877,916

Less: Assumed purchase at average market price during the period using proceeds
received upon exercise of options and purchase of stock, and using tax
benefits of compensation due to premature dispositions (831,980)
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Weighted average number of diluted shares outstanding 7,626,677
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