EXHIBIT 11(a)

Lamar Advertising Company and Subsidiaries Earnings Per Share Computation Information

Years ended December 31, 2007, 2006 and 2005

	Year Ended		Year Ended		Year Ended
	December 31,		December 31,		December 31,
	2007		2006		2005
Net income applicable to common stock	$	45,852,000	$	43,534,000	$	41,414,000
Weighted average common shares outstanding		96,779,009		102,720,744		105,605,873
Shares issueable upon exercise of stock options		774,898		774,778		483,884
Incremental shares of convertible debt		—		—		—
Weighted average common shares and common equivalents outstanding		97,553,907		103,495,522		106,089,757
Net income per common share basic and diluted	$	0.47	$	0.42	$	0.39

The above earnings per share (EPS) calculations are submitted in accordance with Statement of Financial Accounting Standards No. 128. An EPS calculation in accordance with Regulation S-K item 601 (b) (11) is not shown above for the years ended December 31, 2007, 2006 and 2005 because it produces an antidilutive result. The following information is disclosed for purposes of calculating antidilutive EPS for that period.

	Year Ended		Year Ended		Year Ended
	December 31,		December 31,		December 31,
	2007		2006		2005
Net income (loss) applicable to common stock	$	45,852,000	$	43,534,000	$	41,414,000
Income impact of assumed conversions		4,496,500		5,042,031		5,042,031
Income (loss) available to common shareholders plus assumed conversion	$	50,348,500	$	48,576,031	$	46,456,031
Weighted average common shares outstanding		96,779,009		102,720,744		105,605,873
Shares issuable upon exercise of stock options		774,898		774,778		483,884
Incremental shares from convertible debt		5,813,730		5,581,755		5,581,755
Weighted average common shares plus dilutive potential common shares		103,367,637		109,077,277		111,671,512
Net income (loss) per common share	$	0.49	$	0.45	$	0.42