EXHIBIT 11
FOCUS ENHANCEMENTS, INC.
<TABLE>
STATEMENT OF COMPUTATION OF LOSS PER SHARE
<CAPTION>
December 31,
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1999 1998
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<S> <C> <C>
Net loss $(1,479,703) $(12,787,324)
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Basic:
Weighted average number of common shares outstanding 18,743,698 16,336,872
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Diluted:
Weighted average number of common shares outstanding 18,743,698 16,336,872
Weighted average common equivalent shares - -
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Weighted average number of common
Shares outstanding used to calculate per share data 18,743,698 16,336,872
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Loss per share
Basic $(0.08) $(0.78)
Diluted $(0.08) $(0.78)
</TABLE>