EXHIBIT 11

                        APA OPTICS, INC.
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<CAPTION>

                    Statement RE: Computation
                      of Per Share Earnings


                                      Three months ended   
                                            June 30,         
                                       1996          1995      
<S>                                 <C>          <C>
Average common
  shares outstanding                8,000,784     7,381,792    
           

Dilutive stock options
  and warrants (A)                     ---           ---      
  

Total                               8,000,784     7,381,792 
       

Net income (loss)                   $ (63,517)    $( 16,487) 
             

Per share amount                        $(.01)        $(.00)     

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(A) Calculated using the "treasury stock" method.