FIRST AMERICAN HEALTH CONCEPTS INC
10KSB40, EX-11.1, 2000-12-22
BUSINESS SERVICES, NEC
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                                                                    EXHIBIT 11.1

                       COMPUTATION OF PER SHARE EARNINGS

For the following  periods the registrant  had no securities  that were dilutive
for the calculation of earnings per share.

                                                      Weighted average number of
Summary from the audited     Basic and diluted        basic and diluted common
 financial statements      loss per common share       stock shares outstanding
 --------------------      ---------------------       ------------------------

Year ended 7/31/2000              $(0.06)                     2,604,736

Year ended 7/31/1999              $(0.05)                     2,598,270






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