<PAGE>

                 STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS

                               Document is copied.
                                   Exhibit 11


                            FOCUS ENHANCEMENTS, INC.
                  STATEMENT OF COMPUTATION OF INCOME PER SHARE


<TABLE>
<CAPTION>
Nine months ended  Nine months ended
                                                               September 30,     September 30,
                                                                    2000              1999



<S>                                                             <C>               <C>
Net income                                                      $(5,208,394)      $   299,041

Basic:

Weighted average number of common shares outstanding             25,003,382        18,210,783

Diluted:


Weighted average number of common shares outstanding             25,003,382        18,210,783
Weighted average common equivalent shares                                --           462,980

Weighted average number of common and common equivalent
shares outstanding used to calculate per share data              25,003,382        18,673,764

Net income per share
        Basic                                                   $     (0.21)      $      0.02
                                                                ===========       ===========
        Diluted                                                 $     (0.21)      $      0.02
                                                                ===========       ===========
</TABLE>



                            FOCUS ENHANCEMENTS, INC.
                  STATEMENT OF COMPUTATION OF INCOME PER SHARE


<TABLE>
<CAPTION>

                                                            Three months ended  Three months ended
                                                               September 30,       September 30,
                                                                    2000               1999

<S>                                                              <C>               <C>
Net income                                                       $(2,516,846)      $   141,359

Basic:

Weighted average number of common shares outstanding              25,863,036        19,061,111

Diluted:


Weighted average number of common shares outstanding              25,863,036        19,061,111
Weighted average common equivalent shares                                 --           328,573

Weighted average number of common and common equivalent
shares outstanding used to calculate per share data               25,863,036        19,389,684

Net income per share
        Basic                                                    $     (0.10)      $      0.01
                                                                 ===========       ===========
        Diluted                                                  $     (0.10)      $      0.00
                                                                 ===========       ===========
</TABLE>

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