Exhibit 12.1

Computation of Ratio of Earnings to Fixed Charges

Metals USA Holdings Corp.

	Predecessor Company (1)									Successor Company (1)
	Year ended December 31, 2003			Year ended December 31, 2004			Period from January 1, 2005 to November 30, 2005			Period from May 9, 2005 (date of inception) to December 31, 2005			Year ended December 31, 2006			Year ended December 31, 2007
COMPUTATION OF EARNINGS
Income (loss) before taxes	$	12.7		$	167.8		$	70.2		$	(3.2	)	$	65.1		$	18.7
Net interest expense		5.7			8.4			12.0			4.1			54.6			87.0
Interest portion of operating lease expense		4.8			5.4			5.2			0.5			6.1			6.7
Earnings	$	23.2		$	181.6		$	87.4		$	1.4		$	125.8		$	112.4
COMPUTATION OF FIXED CHARGES
Net interest expense	$	5.7		$	8.4		$	12.0		$	4.1		$	54.6		$	87.0
Capitalized interest		—			—			—			—			—			—
Interest portion of operating lease expense		4.8			5.4			5.2			0.5			6.1			6.7
Fixed Charges	$	10.5		$	13.8		$	17.2		$	4.6		$	60.7		$	93.7
RATIO OF EARNINGS TO FIXED CHARGES		2.2	x		13.3	x		5.1	x		0.3	x		2.1	x		1.2	x
DEFICIENCY OF EARNINGS TO FIXED CHARGES	$	—		$	—		$	—		$	3.2		$	—		$	—

(1) On November 30, 2005, Flag Acquisition Corporation, a wholly owned subsidiary of Flag Intermediate Holdings Corporation which is a wholly owned subsidiary of Metals USA Holdings Corporation (formerly named Flag Holdings Corporation) acquired Metals USA, Inc. with Metals USA, Inc. being the surviving company. Metals USA Holding Corp., Flag Intermediate Holdings Corporation and Metals USA, Inc. are herein referred to the “Successor Company” after the merger on November 30,2005. Metals USA Holdings Corp., Flag Intermediate Holding Corporation and Flag Acquisition Corporation conducted no operations from May 9, 2005 (date of inception) to November 30, 2005. Metals USA, Inc., prior to the merger, is referred to as the “Predecessor Company”.