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<PAGE> 1
SpectRx, Inc. EXHIBIT 11.1
COMPUTATION OF LOSS PER SHARE
(in thousands, except per share data)
<TABLE>
<CAPTION>
Nine months
September 30,
------------------------
1999 2000
-------- -------
<S> <C> <C>
Net Loss available to
Common shareholders ..................................................... (5,399) (6,406)
Weighted average Common Stock
outstanding during the period ............................................. 8,024 8,406
Basic and Diluted
------ ------
Loss Per Share Basic and Diluted .......................................... $(0.67) $(0.76)
</TABLE>
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