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

	For the nine months ended   September 30,
	2002			2001
EARNINGS
Pre-tax loss	$	(57,306	)	$	(13,757	)
Fixed charges		2,684			6,328
Total	$	(54,622	)	$	(7,429	)
FIXED CHARGES
Interest expense and amortization of debt discount
and premium on all indebtedness	$	1,618		$	5,366
Interest portion of rental expenses		1,066			962
Total fixed charges	$	2,684		$	6,328
Ratio of earnings to fixed charges		(A)			(B)

(A) Earnings were insufficient to cover fixed charges by $57.3 million for the nine months ended September 30, 2002.

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