EXHIBIT 12

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

	For the nine months ended September 30,
(dollar amounts in thousands)	2003			2002
EARNINGS
Pre-tax loss	$	(75,764	)	$	(57,306	)
Fixed charges		7,928			2,684
Total	$	(67,836	)	$	(54,622	)
FIXED CHARGES
Interest expense and amortization of debt discount
and premium on all indebtedness	$	6,936		$	1,618
Interest portion of rental expenses		992			1,066
Total fixed charges	$	7,928		$	2,684
Ratio of earnings to fixed charges		(a)			(a)

(a) Earnings were insufficient to cover fixed charges by $75.8 million and $57.3 million for the nine months ended September 30, 2003 and 2002.