<DOCUMENT>
<TYPE>EX-11.1
<SEQUENCE>2
<FILENAME>0002.txt
<TEXT>


Exhibit 11.1 - Statement Regarding Computation of Per share Earnings

(Unaudited)
(in thousands except per share data)

<TABLE>
<CAPTION>
                      Three Months Ended Three Months Ended
                       December 31, 2000 December 31, 1999

<S>                                         <C>                    <C>
Basic
     Average Common Shares
     outstanding                               4,563                  4,516
Net income (loss)
                                            $    195               $   (372)
Per share amount                            $    .04               $   (.08)
Diluted
     Average Common Shares outstanding         4,563                  4,516
     Net effect of dilutive  stock
       options  based on the Treasury
       stock method using the average
       market price                               14                    ---


Total                                          4,577                  4,516

Net income (loss)                           $    195               $   (372)

Per share amount                            $    .04               $   (.08)

</TABLE>

</TEXT>
</DOCUMENT>