Exhibit 12.1

Silicon Graphics, Inc.

Statement Re: Computation of Ratio of Earnings to Fixed Charges

					Fiscal Years Ended										Nine Months Ended
(in thousands)	June 28,			June 30,			June 30,			June 30,	June 30,			March 28,			March 29,
	2002			2001			2000			1999	1998			2003			2002
(Loss) Income from continuing operations
before income taxes		($82,259	)		($466,155	)		($381,884	)	$125,721		($596,919	)		($107,328	)		($47,060	)
Add Fixed Charges		33,082			31,659			31,627		38,506		41,869			24,582			24,833
Earnings (as defined)	(49,177		)	(434,496		)	(350,257		)	164,227	(555,050		)		(82,746	)	(22,227		)
Fixed Charges:
Interest expense		21,206			18,417			15,760		18,343		21,560			17,006			15,636
Amortization of debt discount		668			613			2,545		3,544		2,533			540			496
Amortization of debt issuance costs		1,085			777			675		675		572			814			814
Estimated interest component of rent expenses		10,123			11,852			12,647		15,944		17,204			6,222			7,887
Total Fixed Charges:		33,082			31,659			31,627		38,506		41,869			24,582			24,833
Ratio of Earnings to Fixed Charges (1)		--			--			--		4.3		--			--			--

(1) For the fiscal years ended June 30, 1998, 2000, 2001, June 28, 2002 and for the nine months ended March 28, 2003 and March 29, 2002, earnings were insufficient to cover fixed charges. For this reason, no ratios are provided for these periods.

7/13/2003 7:54 AM

     V31.XLS Prepared by: T. Hanson