EXHIBIT 12.1

STATEMENT OF CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES

For the purpose of calculating the ratio of earnings to fixed charges, “earnings” represent income before income taxes plus fixed charges. “Fixed charges” consist of (a) interest expensed and capitalized; (b) amortized premiums, discounts and capitalized expenses related to indebtedness; (c) an estimate of the interest within rental expenses; and (d) preference security dividend requirements of consolidated subsidiaries.

																Qtr Ended
	28-Dec			3-Jan			2-Jan			31-Dec			30-Dec			31-Mar
	2001			2002			2003			2004			2005			2006
(in thousands)
EARNINGS:
LOSS BEFORE INCOME TAXES AND MINORITY INVESTMENT	$	(18,510	)	$	(7,898	)	$	(7,162	)	$	(10,246	)	$	(9,958	)	$	(3,155	)
INCOME/(LOSS) FROM EQUITY INVESTEE		389			36			11			(191	)		158			(5	)
EARNINGS BEFORE FIXED CHARGES	$	(18,121	)	$	(7,862	)	$	(7,151	)	$	(10,437	)	$	(9,800	)	$	(3,160	)
FIXED CHARGES
INT EXP (INC AMORT OF DEBT COSTS)		640			579			322			215			170			41
ESTIMATED INTEREST WITHIN RENTAL EXPENSES		367			367			400			400			400			103
TOTAL FIXED CHARGES		1,007			946			722			615			570			144
TOTAL EARNINGS		(17,114	)		(6,916	)		(6,429	)		(9,822	)		(9,230	)		(3,016	)
FIXED CHARGES		1,007			946			722			615			570			144
RATIO OF EARNINGS TO FIXED CHARGES(1)		—			—			—			—			—			—

(1) For the fiscal years ended December 28, 2001, January 3, 2003, January 2, 2004, December 31, 2004, December 30, 2006, and the three months ended March 31, 2006, our earnings were insufficient to cover fixed charges by $18.1 million, $7.9 million, $7.2 million, $10.4 million, $9.8 million and $3.2 million, respectively.