Evans & Sutherland Computer Corp., designers and builders of specialized computer graphics systems, has announced the combination of two company divisions as part of the firm's plan to enter the high performance supercomputer market.

The restructuring involves merging the new Computer Division and the Interactive Systems Division into a single unit, the company said, that will solidify Evans & Sutherland's position of delivering effective solutions to users by providing, for the first time, high performance interactive graphics capabilities in the world of supercomputing applications."There is a revolution occurring in the market place today as the computing capacity and the visualization tools become available for the simulation of systems and processes," said company president David C. Evans. "Evans & Sutherland supercomputers have the memory capacity and the communication bandwidth to support the graphics required for high performance visualization."

Jean-Yves Leclerc, president of the computer division, said the supercomputer hardware and software development are progressing well and that the critical path in the product development is the fabrication of the very large scale chips.

"There is much good news overall and we are optimistic about the future, but there will be very significant expense in the supercomputer development and there will also be expense in connection with the redirection of the former Interactive Systems division," Evans said.

Evans & Sutherland reported a 5 percent drop in sales for the first six months of 1988 and merger of two divisions within the company.

Sales for the first half were $56.8 million compared with $59.8 million achieved during the same period in 1987.

First half and quarterly earnings were also down, the company said, because of the decision not to offset Computer Division startup costs with the sale of assets.

Net earnings for first half were $2.4 million, or 28 cents a share, compared to $5.8 million or 68 cents a share last year. Sales and earnings for the second quarter were $28.5 million and $1.4 million, or 16 cents a share, respectively, compared to the $32.6 million in sales and $3.3 million in earnings, or 38 cents per share, posted for the 1987 second quarter.