Exhibit 11

Statement Regarding Computation of Per Share Earnings

The following table is the reconciliation of basic and diluted earnings per share for the three months ended March 31, 2011 and 2010 (dollars in thousands except per share amounts):

	Three months ended March 31, 2011				Three months ended March 31, 2010
	Basic		Diluted		Basic		Diluted
Net income attributable to Brookline Bancorp, Inc.	$	7,267	$	7,267	$	6,353	$	6,353
Weighted average shares outstanding	58,611,488		58,611,488		58,554,922		58,554,922
Effect of dilutive securities	—		6,821		—		4,864
Adjusted weighted average shares outstanding	58,611,488		58,618,309		58,554,922		58,559,786
Earnings per share	$	0.12	$	0.12	$	0.11	$	0.11