Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

November 15, 1999

STATEMENT OF CALCULATION

Published on November 15, 1999



EXHIBIT 11


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


Three Months
Ended
September 30, 1999
------------------


Weighted average number of basic shares outstanding 7,581,311
Stock option plan shares to be issued at prices
ranging from $2.80 to $17.94 per share 882,827
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 (829,996)
---------
Weighted average number of diluted shares outstanding 7,634,142
=========