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[DESCRIPTION]STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
Exhibit 11
Sutron Corporation
Computation of Per Share Earnings
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<CAPTION>
Three Months Ended Nine Months Ended
September 30, September 30,
2000 1999 2000 1999
___________ _________ ________ ________
<S> <C> <C> <C> <C>
Basic EPS
Average shares outstanding 4,298,351 4,298,351 4,298,351 4,298,351
Net Income $414,264 $325,538 $97,315 $779,312
Net Income per common share $.10 $.08 $.02 $.18
Dilutive EPS
Average shares outstanding 4,298,351 4,298,351 4,298,351 4,298,351
Effect of dilutive securities - 93,386 - 77,391
Total average shares
outstanding 4,298,351 4,391,737 4,298,351 4,375,742
Net earnings $414,264 $325,538 $97,315 $779,312
Net income per diluted share $.10 $.07 $.02 $.18
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