EARNINGS PER SHARE

(IN THOUSANDS EXCEPT PER SHARE DATA)	YEARS ENDED OCTOBER 31,
	2 0 0 0		1 9 9 9		1 9 9 8
Income from continuing operations	$	29,400	$	22,001	$	57,810
Discontinued operations, net of income taxes	-		3,099		(17,964)
Cumulative effect of change in accounting principle	(432)		-		-
Net income	$	28,968	$	25,100	$	39,846
Basic:
Weighted average common shares	14,188		14,098		14,828
Basic earnings per common share:
Continuing operations	$	2.07	$	1.56	$	3.90
Discontinued operations	-		0.22		(1.21)
Cumulative effect of change in   accounting principle	(0.03)		-		-
Basic earnings per share:	$	2.04	$	1.78	$	2.69
Diluted:
Weighted average common shares	14,188		14,098		14,828
Add:
Dilutive warrants	-		23		56
Dilutive options	322		191		385
Effect of dilutive securities	322		214		441
Diluted weighted average common shares	14,510		14,312		15,269
Diluted earnings per share:
Continuing operations	$	2.03	$	1.54	$	3.79
Discontinued operations	-		0.21		(1.18)
Cumulative effect of change in   accounting principle	(0.03)		-		-
Diluted earnings per share:	$	2.00	$	1.75	$	2.61
We excluded the following options to purchase Cooper’s common stock from the computation of diluted EPS because their exercise prices were above the average market price.
	2 0 0 0		1 9 9 9		1 9 9 8
Number of shares excluded	989,250		1,321,083		571,250
Range of exercise prices	$ 34 - $ 62.21		$ 21 - $ 62.21		$ 36 - $ 62.21