Exhibit No. 11.1

ARMSTRONG HOLDINGS, INC. AND SUBSIDIARIES

COMPUTATION FOR BASIC EARNINGS (LOSS) PER SHARE

FOR THE YEARS ENDED DECEMBER 31

(AMOUNTS IN MILLIONS EXCEPT FOR PER-SHARE DATA)

Basic earnings (loss) per share	2005		2004			2003
Net earnings (loss)	$	112.1	$	(80.8	)	$	(39.3	)
Average number of common shares outstanding		40.5		40.5			40.5
Basic earnings (loss) per share	$	2.77	$	(2.00	)	$	(0.97	)

Exhibit No. 11.2

COMPUTATION FOR DILUTED EARNINGS (LOSS) PER SHARE

FOR THE YEARS ENDED DECEMBER 31

(AMOUNTS IN MILLIONS EXCEPT FOR PER-SHARE DATA)

Diluted earnings (loss) per share	2005		2004			2003
Net earnings (loss)	$	112.1	$	(80.8	)	$	(39.3	)
Average number of common shares outstanding		40.5		40.5			40.5
Average number of common shares issuable under stock options or restricted stock grants		0.2		0.2			0.2
Average number of common and common stock equivalents Outstanding		40.7		40.7			40.7
Diluted earnings (loss) per share	$	2.75	$	(2.00	)	$	(0.97	)