Exhibit 11.  Computation of Net Income (Loss) Per Share.
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                   TRANSTECH INDUSTRIES, INC.
        COMPUTATION OF NET INCOME (LOSS) PER COMMON SHARE

                                       For the Nine Months Ended
                                              September 30,
BASIC:                                      2000        1999
<S>                                    <C>           <C>
Weighted Average Common Shares
  Outstanding                            2,829,190    2,829,190
Net Income (Loss)                       $ (793,000)  $  (82,000)
Basic Net Income (Loss)
  Per Common Share:
Net Income (Loss) per share                  $(.28)       $(.03)

DILUTED:
Weighted Average Common
    Shares  Outstanding                  2,829,190    2,829,190
Dilutive Stock Options Based
  Upon the Treasury Stock
  Method                                        -            -
                                         2,829,190    2,829,190
Net Income (Loss)                       $ (793,000) $   (82,000)
Diluted Net Income (Loss)
  Per Common Share:
Net Income (Loss) Per Share                  $(.28)       $(.03)



                                       For the Three Months Ended
                                               September 30,
BASIC:                                      2000        1999
Weighted Average Common Shares
  Outstanding                            2,829,190    2,829,190
Net Income (Loss)                       $ (220,000)  $ (285,000)
Basic Net Income (Loss)
  Per Common Share:
Net Income (Loss) per share                  $(.08)       $(.10)

DILUTED:
Weighted Average Common
    Shares  Outstanding                  2,829,190    2,829,190
Dilutive Stock Options Based
  Upon the Treasury Stock
  Method                                        -            -
                                         2,829,190    2,829,190
Net Income (Loss)                       $ (220,000) $  (285,000)
Diluted Net Income (Loss)
  Per Common Share:
Net Income (Loss) Per Share                  $(.08)       $(.10)
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