Form: 10-Q

Quarterly report [Sections 13 or 15(d)]

COMPUTATION OF EARNINGS PER SHARE

Published on


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Pitney Bowes Inc. - Form 10-Q
Three Months Ended March 31, 1997

Exhibit (ii)


Pitney Bowes Inc.
Computation of Earnings per Share

<CAPTION> Three Months Ended March 31,
(Dollars in thousands, except per share data) 1997 1996

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Primary

Net income applicable to common stock(1) $ 119,945 $ 106,509

Weighted average number of common shares 147,315,165 149,876,325
Preference stock, $2.12 cumulative convertible 694,392 746,408
Stock option and purchase plans 965,960 793,348

Total common and common shares equivalent
outstanding 148,975,517 151,416,081

Income per common and common equivalent share
- primary:

Net income $ .81 $ .70

Fully Diluted

Net income applicable to common stock $ 119,945 $ 106,509

Weighted average number of common shares
outstanding 147,315,165 149,876,325
Preference stock, $2.12 cumulative convertible 694,392 746,408
convertible
Stock option and purchase plans 999,253 799,305
Preferred stock, 4% cumulative convertible 11,187 11,490

Total common and common shares equivalent
outstanding 149,019,997 151,433,528

Income per common and common share equivalent
- fully diluted:

Net income $ .80 $ .70

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[FN]
(1) Net income applicable to common stock was adjusted for preferred
dividends.