<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>3
<FILENAME>ex_11-1.txt
<TEXT>


<PAGE>
                                                                 EXHIBIT 11.1


                         LANDSTAR SYSTEM, INC. AND SUBSIDIARY
                       CALCULATION OF EARNINGS PER COMMON SHARE
                       (In thousands, except per share amounts)
                                       (Unaudited)
<TABLE>
<CAPTION>


                                                            Thirteen
                                                           Weeks Ended
                                                  ---------------------------
                                                     March 30,      March 31,
                                                          2002           2001
                                                  ------------   -------------


<S>                                              <C>            <C>

Net income                                        $      8,514   $      8,354
                                                  ============   ============


Average number of common shares outstanding              8,097          8,512
                                                  ============   ============


Earnings per common share                         $       1.05   $       0.98
                                                  ============   ============
</TABLE>
                                       19


</TEXT>
</DOCUMENT>