Exhibit 12.1

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(Dollars in thousands)

	Years Ended													Six Months Ended
	June 30, 2000		June 29, 2001			June 28, 2002			June 27, 2003			June 25, 2004		December 24, 2004
Earnings:
Income (loss) before income taxes	$	19,973	$	(12,991	)	$	(65,076	)	$	(92,572	)	$	45,182	$	(1,291	)
Add:
Interest expensed		433		109			146			317			87		44
Interest capitalized		381		—			—			—			—		—
Interest component of rent expense		1,344		1,802			1,206			1,742			1,782		1,084
Earnings as defined	$	22,131	$	(11,080	)	$	(63,724	)	$	(90,513	)	$	47,051	$	(163	)
Fixed charges:
Interest expensed	$	433	$	109		$	146		$	317		$	87	$	44
Interest capitalized		381		—			—			—			—		—
Interest component of rent expense		1,344		1,802			1,206			1,742			1,782		1,084
Fixed charges as defined	$	2,158	$	1,911		$	1,352		$	2,059		$	1,869	$	1,128
Ratio of earnings to fixed charges		10.3		—	(a)		—	(a)		—	(a)		25.2		—	(a)

^(a) Earnings were insufficient to cover fixed charges by $12,991, $65,076, $92,572 for the years ended June 29, 2001, June 28, 2002, June 27, 2003, respectively, and $1,291 for the twenty-six-week period ended December 24, 2004.

The ratio of earnings to fixed charges represents, on a pre-tax basis, the number of times earnings cover fixed charges.

Earnings consist of net income or loss, to which has been added fixed charges and taxes based upon income or loss.

Fixed charges consist of interest expense on borrowing, including capitalized interest during the period, and an interest component of rent expense.

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