EXHIBIT 12.1

ATLANTIC COAST ENTERTAINMENT HOLDINGS, INC. AND SUBSIDIARY

RATIO OF EARNINGS TO FIXED CHARGES

		Year Ended
		December 31,
		2004
		(In thousands)
Loss before income taxes		$	(5,940	)
Fixed charges			2,146
Loss as defined		$	(3,794	)
Fixed charges:
	Interest expense	$	1,016
	Interest capitalized		15
	Amortized capitalized expenses related to indebtedness		821
	Estimated interest within rental expense		294
Fixed charges as defined		$	2,146
Ratio of loss to fixed charges			(1.8	)x
Deficiency of less than one-to-one ratio		$	5,940