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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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Three Months Ended Six Months Ended
June 30, June 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 $(149,956) $346,787 $(316,948) $453,774
Net Income per common share $(.03) $.08 $(.07) $.11
Dilutive EPS
Average shares outstanding 4,298,351 4,298,351 4,298,351 4,298,351
Effect of dilutive securities - 58,052 14,205 64,750
Total average shares outstanding 4,298,351 4,356,403 4,312,556 4,363,101
Net earnings $(149,956) $346,787 $(316,948) $453,774
Net income per diluted share $(.03) $.08 $(.07) $.10
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