EXHIBIT 11.1

COMPUTATION OF LOSS PER COMMON SHARE

	Quarter Ended March 31,
	2006			2005
Diluted net loss per share:
Net loss to common shareholders	$	(1,180,000	)	$	(1,555,000	)
Average number of shares outstanding	7,957,428			8,310,132
Net effect of dilutive stock options based on treasury stock method	—			—
Total average shares	7,957,428			8,310,132
Diluted net loss per share	$	(0.15	)	$	(0.19	)