Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

November 13, 1998

Documents

STATEMENT OF CALCULATION

Published on November 13, 1998


EXHIBIT 11


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


Three Months
Ended
September 30, 1998
------------------



Weighted average number of basic shares outstanding 7,675,455
Stock option plan shares to be issued at prices
ranging from $3.50 to $18.00 per share 774,487
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 (735,610)

---------
Weighted average number of diluted shares outstanding 7,714,332
=========