Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

May 15, 2001

Documents

STATEMENT OF CALCULATION

Published on May 15, 2001





EXHIBIT 11

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


Three Months
Ended
March 31, 2001
------------


Weighted average number of basic shares outstanding 6,399,685

Stock option plan shares to be issued at prices ranging from $1.45 to
$17.94 per share -

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 -
------------

Weighted average number of diluted shares outstanding 6,399,685
============


As a result of the net loss reported for the three months ended March 31, 2001,
20,806 of potential common shares have been excluded from the calculation of
diluted loss per share because their effect would be anti-dilutive.