UNICORP INC /NEW
10QSB, EX-11, 2000-11-14
CRUDE PETROLEUM & NATURAL GAS
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UNICORP,  INC.
EXHIBIT  11  -  STATEMENT  RE:  COMPUTATION  OF  EARNINGS  (LOSS)  PER  SHARE

Basic  earnings  per  share  represents  net  earnings  (loss)  divided  by  the
weighted-average  number  of  adjusted common shares outstanding for the period.
Diluted  earnings  per  share  represents  net  earnings  (loss)  divided by the
weighted-average  number of shares outstanding, inclusive of the dilutive impact
of  common  stock  equivalents.


Third Quarter (three  months)    Year  Ended  (twelve  months)

September 30,  2000                   December  31,  1999

Basic  and  Diluted:              Basic  and  Diluted:
Average  Shares  Outstanding      Average  Shares  Outstanding

20,000,000  (adjusted)            20,000,000  (adjusted)

Net  Loss                         Net  Loss

$  (44,755.52)                     $(234,678)

Earnings  (Loss)  Per  Share      Earnings  (Loss)  Per  Share

$  (0.00022)                      $  (0.01)


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