Exhibit 12.1

Kopin Corporation

Ratio of Earnings to Fixed Charges

(dollar amounts in thousands except for ratio)

(excludes discontinued operations for all periods)

	Fiscal Years Ended December
	2004			2005		2006			2007			2008
Earnings:
(Loss) income from continuing operations, before taxes	$	(16,744	)	$	7,995	$	(7,461	)	$	(10,254	)	$	4,188
Interest expense(1)		146			148		148			154			147
Total Earnings:		(16,598	)		8,143		(7,313	)		(10,100	)		4,335
Fixed Charges:
Interest expense (1)		146			148		148			154			147
Total Fixed Charges:	$	146		$	148	$	148		$	154		$	147
Ratio of Earnings to Fixed Charges		N/A			55.2		N/A			N/A			29.4
Excess (deficiency) of earnings to Fixed Charges	$	(16.568	)	$	8,143	$	(7,313	)	$	(10,100	)	$	4,335

(2) Kopin Corporation has no debt beyond normal trade payables. Interest expense represents an estimate of the interest portion of our rent expense incurred under operating leases.