NORTH PITTSBURGH SYSTEMS INC
10-Q, EX-11, 2000-11-02
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                                                                      EXHIBIT 11



                NORTH PITTSBURGH SYSTEMS, INC. AND SUBSIDIARIES

                Statement of Computation of Earnings per Share

<TABLE>
<CAPTION>
                                     For the Three Months         For the Nine Months
                                         Ended Sept. 30             Ended Sept. 30
                                   ------------------------     ------------------------

                                       2000        1999             2000        1999
                                   -----------  -----------     -----------  -----------
<S>                                <C>          <C>             <C>          <C>

Net Earnings                       $ 1,158,000  $ 3,279,000     $ 6,870,000  $ 9,750,000
                                   ===========  ===========     ===========  ===========

Weighted average common
   shares outstanding               15,005,000   15,005,000      15,005,000   15,005,000
                                   ===========  ===========     ===========  ===========

Basic and diluted earnings
   per share of common stock       $       .08  $       .22     $       .46  $       .65
                                   ===========  ===========     ===========  ===========
</TABLE>


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