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

	For the three months ended March 31,
	2002			2001
EARNINGS
Pre-tax loss	$	(26,585	)	$	(2,549	)
Fixed charges		896			2,499
Total	$	(25,689	)	$	(50	)
FIXED CHARGES
Interest expense and amortization of debt discount
and premium on all indebtedness	$	527		$	2,195
Interest portion of rental expenses		369			304
Total fixed charges	$	896		$	2,499
Ratio of earnings to fixed charges		(a)			(a)

(a) Earnings were insufficient to cover fixed charges by $26.6 million and $2.5 million in 2002 and 2001, respectively.