COMPUTATION OF PER COMMON SHARE EARNINGS

Published on May 12, 1995



EXHIBIT 11


MERRILL LYNCH & CO., INC. AND SUBSIDIARIES
COMPUTATION OF PER COMMON SHARE EARNINGS
(In Thousands, Except Per Share Amounts)



For the Three Months Ended
--------------------------
March 31, April 1,
1995(A) 1994(A)
--------- --------

PRIMARY:
Net earnings.................................... $227,275 $371,759
Preferred stock dividends....................... (11,941) (1,336)
-------- --------
Net earnings applicable to common stockholders.. $215,334 $370,423
======== ========

Weighted average shares outstanding:
Common stock.................................. 180,396 202,774
Assuming issuance of shares relating to
employee incentive plans..................... 18,782 17,859
-------- --------
Total shares.................................... 199,178 220,633
======== ========

Per common share amounts:
Net earnings.................................... $ 1.08 $ 1.68
======== ========

FULLY DILUTED:
Net earnings.................................... $227,275 $371,759
Preferred stock dividends....................... (11,941) (1,336)
-------- --------
Net earnings applicable to common stockholders.. $215,334 $370,423
======== ========

Weighted average shares outstanding:
Common stock.................................. 180,396 202,774
Assuming issuance of shares relating to
employee incentive plans..................... 18,782 17,859
-------- --------
Total shares.................................... 199,178 220,633
======== ========

Per common share amounts:
Net earnings.................................... $ 1.08 $ 1.68
======== ========


(A) In accordance with Accounting Principles Board Opinion No. 15, the modified
treasury stock method was used to calculate per common share earnings.