EXHIBIT 11.1

NETWORK COMPUTING DEVICES, INC.

Statement Regarding Computation of Shares

Used in per Share Computations

(in thousands, except per share amounts)

	Years Ended December 31,
	2001			2000			1999
Basic:
Weighted average common shares outstanding during the period	17,613			16,686			16,192
Net income (loss)	$	(9,696	)	$	(32,652	)	$	(16,259	)
Basic income (loss) per share	$	(0.55	)	$	(1.96	)	$	(1.00	)
Diluted:
Weighted average common shares outstanding during the period	17,613			16,686			16,192
Common share equivalents:
Dilutive effect of stock options	-			-			-
Total	17,613			16,686			16,192
Net income (loss)	$	(9,696	)	$	(32,652	)	$	(16,259	)
Diluted income (loss) per share	$	(0.55	)	$	(1.96	)	$	(1.00	)