Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

August 11, 2000

STATEMENT OF CALCULATION

Published on August 11, 2000



EXHIBIT 11

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




Three Months
Ended
June 30, 2000
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Weighted average number of basic shares outstanding 7,415,745

Stock option plan shares to be issued at prices ranging from $2.40 to $17.94
per share 1,005,328

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 (962,269)
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Weighted average number of diluted shares outstanding 7,458,804
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