Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

May 17, 1999

Documents

STATEMENT OF CALCULATION

Published on May 17, 1999



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


Three Months
Ended
March 31, 1999
--------------



Weighted average number of basic shares outstanding 7,665,535
Stock option plan shares to be issued at prices
ranging from $3.39 to $18.00 per share 869,789
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 (828,353)
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Weighted average number of diluted shares outstanding 7,706,971
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