Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

August 16, 1999

STATEMENT OF CALCULATION

Published on August 16, 1999




EXHIBIT 11


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


Three Months
Ended
June 30, 1999
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Weighted average number of basic shares outstanding 7,581,162

Stock option plan shares to be issued at prices
ranging from $2.80 to $18.00 per share 888,819

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 (845,705)
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Weighted average number of diluted shares outstanding 7,624,276
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