Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

May 15, 2000

Documents

STATEMENT OF CALCULATION OF SHARES OUTSTANDING

Published on May 15, 2000



EXHIBIT 11

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



Three Months
Ended
March 31, 2000
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Weighted average number of basic shares outstanding 7,459,141

Stock option plan shares to be issued at prices ranging from $2.60 to $17.94
per share 958,039

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 (907,897)
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Weighted average number of diluted shares outstanding 7,509,283
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