<DOCUMENT>
<TYPE>EX-12
<SEQUENCE>10
<FILENAME>y46537ex12.txt
<DESCRIPTION>RATIO OF EARNINGS TO FIXED CHARGES
<TEXT>

<PAGE>   1

                                                                      EXHIBIT 12

                             AMERICAN STANDARD INC.
              COMPUTATION OF THE RATIO OF EARNINGS TO FIXED CHARGES
                              (Dollars in Millions)

<TABLE>
<CAPTION>
                                                      For the Years ended December 31,
                                              ------------------------------------------------
                                                1996      1997      1998       1999       2000
                                                -----     -----     -----      -----      ----
<S>                                            <C>      <C>       <C>        <C>        <C>
Income from continuing
   operations before taxes                     $71.1    $347.0    $189.8     $451.5     $509.4


Equity in net (income) loss of
   associated companies net of dividends
   received                                     11.8      (2.9)     (3.6)      (5.1)      (8.7)

Amortization of capitalized interest             1.3       1.4       1.6        1.8        1.9

Interest expense                               198.2     192.2     188.4      192.1      198.7

Rental expense factor                           27.3      25.0      26.5       33.9       49.4
                                              ------    ------    ------     ------     ------

Earnings available for fixed charges          $309.7    $562.7    $402.7     $674.2     $750.7
                                              ======    ======    ======     ======     ======

Interest expense                              $198.2    $192.2    $188.4     $192.1     $198.7

Capitalized interest                             3.9       3.8       4.5        3.3        2.0

Rental expense factor                           27.3      25.0      26.5       33.9       49.4
                                              ------    ------    ------     ------     ------

Fixed charges                                 $229.4    $221.0    $219.4     $229.3     $250.1
                                              ======    ======    ======     ======     ======

Ratio of earnings to fixed charges (a)           1.3       2.5       1.8        2.9        3.0
</TABLE>

a)   For the purpose of computing the ratio of earnings to fixed charges, fixed
     charges consist of interest on debt (including capitalized interest),
     amortization of debt discount and expense, and a portion of rentals
     determined to be representative of interest. Earnings consist of
     consolidated net income before income taxes, plus fixed charges other than
     capitalized interest but including the amortization thereof, adjusted by
     the excess or deficiency of dividends over income of entities accounted for
     by the equity method.

</TEXT>
</DOCUMENT>