EXHIBIT 12

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(Dollar amounts in thousands)

	For the nine months ended   September 30,
	2001			2000
EARNINGS
Pre-tax loss	$	(13,757	)	$	(16,443	)
Fixed charges		6,328			9,693
Total	$	(7,429	)	$	(6,750	)
FIXED CHARGES
Interest expense and amortization of debt discount
and premium on all indebtedness	$	5,366		$	8,858
Interest portion of rental expenses		962			835
Total fixed charges	$	6,328		$	9,693
Ratio of earnings to fixed charges		(A)			(B)

(A) Earnings were insufficient to cover fixed charges by $13.8 million for the nine months ended September 30, 2001.

(B) Earnings were insufficient to cover fixed charges by $16.4 million for the nine months ended September 30, 2000.