<PAGE> 1
Crosswalk.com, Inc.
COMPUTATION OF EARNINGS PER SHARE
30-JUN-00
<TABLE>
<CAPTION>
BASIC EARNINGS PER SHARE: Common Exercise Assumed Assumed
Shares Price Proceeds IPO Price Treas. Stk.
------ ----- -------- --------- -----------
<S> <C> <C> <C> <C> <C>
Beginning balance
Grant/Exercise of warrants:
Assumed issued and outstanding - beginning of period
Cancellation of warrant
Cancellation of warrant
Cancellation of warrant
Cancellation of warrant
Stock issued in period:
Employee Compensation
Employee Compensation
Asset Purchase Agreement
Compensation for advertising
Compensation for advertising
Compensation for advertising
Compensation for advertising
Exercise of Stock Options in period:
----------------------------------------------------------
End of period
Days Outstanding from Beginning of Period
----------------------------------------------------------
Net Loss
----------------------------------------------------------
Net Loss per Share: Diluted and Basic
==========================================================
</TABLE>
<TABLE>
<CAPTION>
30-JUN-00 SIX MONTHS ENDED JUNE 30, 2000
BASIC EARNINGS PER SHARE: Net Shares Total Grant/Purch. Days
Added Shares Date Outstanding
----- ------ ---- -----------
<S> <C> <C> <C> <C>
Beginning balance 7,592,972 01/01/00 182
Grant/Exercise of warrants:
Assumed issued and outstanding - beginning of period 47,409 01/01/98 182
Cancellation of warrant (320) 04/01/00 91
Cancellation of warrant (158) 04/03/00 89
Cancellation of warrant (982) 04/04/00 88
Cancellation of warrant (219) 04/05/00 87
Stock issued in period:
Employee Compensation 706 706 01/10/00 173
Employee Compensation 656 656 01/21/00 162
Asset Purchase Agreement 5,000 5,000 02/01/00 151
Compensation for advertising 33,165 33,165 01/28/00 155
Compensation for advertising 5,853 5,853 02/17/00 135
Compensation for advertising 39,267 39,267 04/06/00 86
Compensation for advertising 6,929 6,929 04/06/00 86
Compensation for advertising 5,100 5,100 05/11/00 51
Compensation for advertising 900 900 05/11/00 51
Compensation for advertising period: 3,288 3,288 04/03/00 89
2,808 2,808 04/04/00 88
2,100 2,100 04/04/00 88
10,000 10,000 04/04/00 88
------------------------------------------------------------
End of period 7,708,744
Days Outstanding from Beginning of Period
------------------------------------------------------------
Net Loss
------------------------------------------------------------
Net Loss per Share: Diluted and Basic
============================================================
</TABLE>
<TABLE>
<CAPTION>
30-JUN-00 SIX MONTHS ENDED JUNE 30, 2000
Diluted Basic
Weighted Weighted
BASIC EARNINGS PER SHARE: Shares Shares
------ ------
<S> <C> <C>
Beginning balance 1,381,920,904 1,381,920,904
Grant/Exercise of warrants: 8,828,438 -
Assumed issued and outstanding - beginning of period (29,120) -
Cancellation of warrant (14,062) -
Cancellation of warrant (86,416) -
Cancellation of warrant (19,053) -
Cancellation of warrant
Stock issued in period: 3,376,962 3,376,962
Employee Compensation 122,138 122,138
Employee Compensation 106,272 106,272
Asset Purchase Agreement 755,000 755,000
Compensation for advertising 5,140,575 5,140 575
Compensation for advertising 790,155 790,155
Compensation for advertising 3,376,962 3,376,962
Compensation for advertising 595,894 595,894
Compensation for advertising 260,100 260,100
Compensation for advertising 45,900 45,900
Exercise of Stock Options in period: 292,632 292,632
247,104 247,104
184,800 184,800
880,000 880,000
---------------------------------------------------------- --------------------- --------------------
End of period 1,403,198,223 1,394,9718,436
Days Outstanding from Beginning of Period 182 182
---------------------------------------------------------- --------------------- --------------------
7,709,880 7,663,288
Net Loss (6,200,590) (6,200,590)
---------------------------------------------------------- --------------------- --------------------
Net Loss per Share: Diluted and Basic (0.80) (0.81)
================================================================================= =====================
</TABLE>
<PAGE> 2
Crosswalk.com, Inc.
COMPUTATION OF EARNINGS PER SHARE
<TABLE>
<CAPTION>
30-JUN-00 THREE MONTHS ENDED JUNE 30, 2000
BASIC EARNINGS PER SHARE: Net Shares Total Grant/Purch. Days
Added Shares Date Outstanding
----- ------ ---- -----------
<S> <C> <C> <C> <C>
Beginning balance 7,638,352 04/01/00 91
Grant/Exercise of warrants:
Assumed issued and outstanding - beginning of period 47,409 01/01/98 91
Cancellation of warrant (320) 04/01/00 91
Cancellation of warrant (158) 04/03/00 89
Cancellation of warrant (982) 04/04/00 88
Cancellation of warrant (219) 04/05/00 87
Stock issued in period:
Compensation for advertising 39,267 39,267 04/06/00 86
Compensation for advertising 6,929 6,929 04/06/00 86
Compensation for advertising 5,100 5,100 05/11/00 51
Compensation for advertising 900 900 05/11/00 51
Exercise of Stock Options in period: 3,288 3,288 04/03/00 89
2,808 2,808 04/04/00 88
2,100 2,100 04/04/00 88
10,000 10,000 04/04/00 88
------------------------------------------------------------
End of period 7,708,744
Days Outstanding from Beginning of Period
------------------------------------------------------------
Net Loss
------------------------------------------------------------
Net Loss per Share: Diluted and Basic
============================================================
</TABLE>
<TABLE>
<CAPTION>
30-JUN-00 THREE MONTHS ENDED JUNE 30, 2000
Diluted Basic
Weighted Weighted
BASIC EARNINGS PER SHARE: Shares Shares
------ ------
<S> <C> <C>
Beginning balance 695,090,032 695,090,032
Grant/Exercise of warrants: 4,314,219 -
Assumed issued and outstanding - beginning of period (29,120) -
Cancellation of warrant (14,062) -
Cancellation of warrant (86,416) -
Cancellation of warrant (19,053) -
Cancellation of warrant
Stock issued in period: 3,376,962 3,376,962
Compensation for advertising 595,894 595,894
Compensation for advertising 260,100 260,100
Compensation for advertising 45,900 45,900
Compensation for advertising
292,632 292,632
Exercise of Stock Options in period: 247,104 247,104
184,800 184,800
880,000 880,000
---------------------------------------------------------- --------------------- --------------------
End of period 705,138,992 700,973,424
Days Outstanding from Beginning of Period 91 91
---------------------------------------------------------- --------------------- --------------------
7,748,780 7,703,005
Net Loss (2,015,304) (2,015,304)
---------------------------------------------------------- --------------------- --------------------
Net Loss per Share: Diluted and Basic (0.26) (0.26)
================================================================================= =====================
</TABLE>