EXHIBIT 12.1

STATEMENT OF CALCULATION OF RATIO OF EARNINGS (LOSS) TO FIXED

CHARGES AND PREFERRED DIVIDENDS

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.

Because during the relevant periods STAAR has had not had any outstanding class or series of preferred stock that paid dividends in a fixed amount or in preference to any other class of securities, the ratio of earnings to combined fixed earnings and preferred dividends is the same as the ratio of earnings to fixed charges, which was computed as follows:

	Year Ended															Quarter  Ended
(in thousands)	Dec 31,  2004			Dec 30,  2005			Dec 29,  2006			Dec 28,  2007			Jan 2,  2009			April 3,  2009
Earnings (Loss):
Loss before Income Taxes And Minority Investment	$	(10,246	)		(9,958	)		(13,507	)		(15,156	)		(21,672	)		(1,226	)
Income/(Loss) from Equity Investee		(191	)		158			114			(280	)		—			—
Loss Before Fixed Charges		(10,437	)		(9,800	)		(13,393	)		(15,436	)		(21,672	)		(1,226	)
Fixed Charges
Int. Exp (Inc. Amort. of Debt Costs)		215			170			261			486			901			233
Estimated Interest within Rental Expenses		400			400			400			462			825			206
Total Fixed Charges		615			570			661			948			1,726			439
Total Loss		(9,822	)		(9,230	)		(12,732	)		(14,488	)		(19,946	)		(787	)
Fixed Charges		615			570			661			948			1,726			439
Ratio of Earnings (Loss) to Fixed Charges(1)		—			—			—			—			—			—

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(1) For the fiscal years ended  December 31, 2004, December 30, 2005, December 29, 2006, December 28, 2007  and January 2, 2009, and the quarter ended April 3, 2009, our earnings were insufficient to cover fixed charges by $10.4 million, $9.8 million, $13.4 million, $15.4 million, $21.7 million and $1.2 million, respectively.