<SEC-DOCUMENT>0000892917-11-000033.txt : 20110308
<SEC-HEADER>0000892917-11-000033.hdr.sgml : 20110308
<ACCEPTANCE-DATETIME>20110308130113
ACCESSION NUMBER:		0000892917-11-000033
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20110304
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20110308
DATE AS OF CHANGE:		20110308

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARRETT BUSINESS SERVICES INC
		CENTRAL INDEX KEY:			0000902791
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				520812977
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21886
		FILM NUMBER:		11671257

	BUSINESS ADDRESS:	
		STREET 1:		8100 NE PARKWAY DRIVE
		STREET 2:		SUITE 200
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98662
		BUSINESS PHONE:		(800) 494-5669

	MAIL ADDRESS:	
		STREET 1:		8100 NE PARKWAY DRIVE
		STREET 2:		SUITE 200
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98662
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>bbsi8k110308.htm
<TEXT>

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<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">UNITED
STATES</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">SECURITIES AND
EXCHANGE COMMISSION</font></p>

<p align=center style="margin:0in;margin-bottom:6.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Washington,   D.C. 20549<br>
___________________________</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">FORM
8&#8209;K</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">CURRENT
REPORT</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Pursuant to Section
13 or 15(d) of</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">the
Securities Exchange Act of 1934</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Date
of Report (Date of earliest event reported):</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">March
4, 2011</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">BARRETT BUSINESS
SERVICES, INC.</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(Exact
name of registrant as specified in charter)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Maryland</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(State
or other jurisdiction of incorporation)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">0-21886</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(SEC
File Number)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">52-0812977</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(IRS
Employer Identification No.)</font></p>

<div align=center>

<table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td valign=top width=13% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=44% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">8100 N.E. Parkway Drive, Suite 200</font></p>
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">Vancouver, Washington</font></p>
  </td>
 <td valign=top width=3% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=23% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;"><br>
   98662</font></p>
  </td>
 <td valign=top width=17% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=13% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=44% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">(Address of principal executive offices)</font></p>
  </td>
 <td valign=top width=3% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=23% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">(Zip
  Code)</font></p>
  </td>
 <td valign=top width=17% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

</div>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Registrant&#8217;s
telephone number, including area code:</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(360)
828-0700</font></p>

<p style="margin:0in;margin-bottom:6.0pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Check the
appropriate box below if the Form&nbsp;8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:</font></p>

<p style="margin:0in;margin-bottom:6.0pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#61608;&#160; Written communications
pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</font></p>

<p style="margin:0in;margin-bottom:6.0pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#61608;&#160; Soliciting material
pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style="margin:0in;margin-bottom:6.0pt;margin-left:.25in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#61608;&#160; Pre-commencement communications
pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17&nbsp;CFR
240.14d-2(b))</font></p>

<p style="margin:0in;margin-bottom:6.0pt;margin-left:.25in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#61608;&#160; Pre-commencement communications
pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17&nbsp;CFR
240.13e-4(c))</font></p>





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<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Item 2.02.&#160; Results of Operations
and Financial Condition.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">On March&nbsp;4, 2011, Barrett Business Services, Inc.
(the &quot;Company&quot;), issued a news release announcing that it is
evaluating a possible change in accounting treatment for legal expenses related
to its self-insured workers' compensation program and whether a restatement of
the Company's financial statements for up to the previous five-year period may
be required in connection with such change.&#160; A copy of the news release is
furnished as Exhibit&nbsp;99.1 to this report and incorporated by reference.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Forward
Looking Statements:</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font color=black face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></b></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font color=black face="Times New Roman" lang=EN-US style="font-size:12.0pt;">The foregoing information
regarding the evaluation of possible changes in accounting treatment includes
forward-looking statements that are subject to risks and uncertainties.
Additional considerations and other important risk factors affecting the
Company's business are described in the Company's reports on Forms 10-K and
10-Q and other filings with the Securities and Exchange Commission.&#160; The
forward-looking statements in this report speak only as of the date hereof.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Item 9.01.&#160; Financial Statements and Exhibits.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(d)&#160; Exhibits:&#160; The following exhibit is furnished with
this Form 8-K:</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 99.1&#160; News Release dated March 4, 2011.</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">SIGNATURES</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:1.0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Pursuant to the requirements of
the Securities Exchange Act of 1934, the registrant has duly caused this report
to be signed on its behalf by the undersigned thereunto duly authorized.</font></p>

<div align=center>

<table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td valign=bottom width=35% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=bottom width=11% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=bottom width=54% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">BARRETT
  BUSINESS SERVICES, INC.<br>
  <br>
  </font></p>
  </td>
 </tr>
<tr style="page-break-inside:avoid;">
  <td valign=bottom width=35% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;"><br>
  Dated:&#160; March 7, 2011</font></p>
  </td>
 <td valign=bottom width=11% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=bottom width=6% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">By:&nbsp;</font></p>
  </td>
 <td valign=bottom width=48% style="border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">/s/ James
  D. Miller</font></p>
  </td>
 </tr>
<tr style="page-break-inside:avoid;">
  <td valign=top width=35% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=11% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=6% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=48% style="padding:0in 0in 0in 0in;">
  <p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:2.0pt;"><font face="Times New Roman" style="font-size:12.0pt;">James D. Miller<br>
  Vice President-Finance, Treasurer and Secretary</font></p>
  </td>
 </tr>
</table>

</div>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>




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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>bbsi8k110308ex99.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>

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<h1 align=right style="margin:0in;margin-bottom:.0001pt;page-break-after:avoid;text-align:right;"><b><font face=Arial style="font-size:12.0pt;">Exhibit 99.1</font></b></h1>

<h1 style="margin:0in;margin-bottom:.0001pt;page-break-after:avoid;"><b><font face=Arial style="font-size:22.0pt;">NEWS RELEASE</font></b></h1>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><b><font face=Arial lang=EN-US style="font-size:11.5pt;">&nbsp;</font></b></font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial style="font-size:12.0pt;">For
  Immediate Release</font></font></p>
  </td>
 <td valign=top width=17% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial style="font-size:12.0pt;">Contact:</font></font></p>
  </td>
 <td valign=top width=7% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><b><font face=Arial style="font-size:11.5pt;">&nbsp;</font></b></font></p>
  </td>
 <td valign=top width=36% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial style="font-size:12.0pt;">Michael
  L. Elich<br>
  President and<br>
  Chief Executive Officer</font></font></p>
  <p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><b><font face=Arial style="font-size:11.5pt;">&nbsp;</font></b></font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><b><font face=Arial style="font-size:11.5pt;">&nbsp;</font></b></font></p>
  </td>
 <td valign=top width=17% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial style="font-size:12.0pt;">Telephone:</font></font></p>
  </td>
 <td valign=top width=7% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><b><font face=Arial style="font-size:11.5pt;">&nbsp;</font></b></font></p>
  </td>
 <td valign=top width=36% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial style="font-size:12.0pt;">(360)
  828-0700</font></font></p>
  </td>
 </tr>
</table></div>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;line-height:12.0pt;">&nbsp;</font></font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">BBSI ANNOUNCES POSSIBLE CHANGE IN
ACCOUNTING TREATMENT </font></font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">FOR WORKERS&#8217; COMPENSATION COSTS</font></font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;line-height:12.0pt;">&nbsp;</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; VANCOUVER,
WASHINGTON, March 4, 2011 - Barrett Business Services, Inc. (Nasdaq trading
symbol:&#160; BBSI) announced today that the Company is evaluating its accounting for
legal expenses related to its self-insured workers&#8217; compensation program to
determine whether a restatement of the Company&#8217;s financial statements for up to
the previous five-year period may be required.&#160; The Company currently
recognizes legal expenses as they are incurred, but may be required to instead include
an estimate of such expenses in its accrued liabilities for open workers'
compensation claims, as well as incurred but not reported claims, based on
estimates of its independent actuary.&#160; Our evaluation of the appropriate
accounting treatment is in a preliminary stage.&#160; Management expects that any
potential change will have limited impact on current and future earnings.&#160; The
Company expects to complete its analysis by the end of this month.&#160; </font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;line-height:12.0pt;">&nbsp;</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Statements
in this release about future events or performance, including the effect on the
Company's financial results of a possible change in accounting for the
Company's legal expenses related to its self-insured workers' compensation
program, are forward-looking statements, which involve known and unknown risks,
uncertainties and other factors that may cause the actual results of the
Company to be materially different from any future results expressed or implied
by such forward-looking statements.&#160; Factors that could affect future results
include future workers' compensation claims experience and the effect of changes
in the workers&#8217; compensation regulatory environment in one or more of the
Company&#8217;s primary markets, among others.&#160; Other important factors that may
affect the Company&#8217;s future prospects are described in the Company&#8217;s 2009
Annual Report on Form 10-K.&#160; Although forward-looking statements help to
provide complete information about the Company, readers should keep in mind
that forward-looking statements may be less reliable than historical
information.</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&nbsp;</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-indent:.5in;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">BBSI provides a comprehensive range of human resource management
solutions to large and small companies throughout many regions of the United States.</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;line-height:12.0pt;">&nbsp;</font></font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;line-height:12.0pt;">#####</font></font></p>




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