Exhibit (11)

SYNTELLECT INC.
COMPUTATION OF NET INCOME (LOSS) PER SHARE

		Three Months Ended
		March 31
		2001			2000
Numerator:
	Numerator for basic and diluted income (loss) per share –– net income (loss)	$	(2,209	)	$	1,197
Denominator:
	Denominator for basic income (loss) per share –– weighted average number of common shares outstanding during the period		11,194			11,859
	Incremental common shares attributable to exercise of outstanding common stock options		–			1,001
Denominator for diluted income (loss) per share			11,194			12,860
Basic net income (loss) per share		$	(0.20	)	$	0.10
Diluted net income (loss) per share		$	(0.20	)	$	0.09

      The computation of diluted loss per share for the quarter ended March 31, 2001 excluded the effect of incremental common shares numbering 630,634 attributable to the exercise of common stock options because their effect would have been anti-dilutive.

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