Note 2 - Loss per Share

9 Months Ended

Sep. 30, 2011

2.	Loss per Share

The following is a reconciliation of the number of shares (denominator) used in the basic and diluted loss per share (“EPS”) computations (shares in thousands):

	Nine Months Ended September 30,										Three Months Ended September 30,
	2011					2010					2011					2010
	Shares		Per Share Amount			Shares		Per Share Amount			Shares		Per Share Amount			Shares		Per Share Amount
Basic EPS		35,480	$	(1.28	)		35,192	$	(1.35	)		35,572	$	(0.43	)		35,246	$	(0.80	)
Effect of Dilutive Stock Options		0		0.00			0		0.00			0		0.00			0		0.00
Diluted EPS		35,480	$	(1.28	)		35,192	$	(1.35	)		35,572	$	(0.43	)		35,246	$	(0.80	)

Because the Company had a net loss for the nine and three months ended September 30, 2011 and 2010, the number of diluted shares is equal to the number of basic shares at September 30, 2011 and 2010, respectively. Outstanding stock options would have had an anti-dilutive effect on diluted EPS for the nine and three months ended September 30, 2011 and 2010. Outstanding stock options with either exercise prices or unrecognized compensation cost per share greater than the average market price of a share of the Company’s common stock also have an anti-dilutive effect on diluted EPS and were as follows (shares in thousands):

	Nine Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
Options to purchase shares of common stock		1,480		1,243		1,712		1,228
Exercise prices	$	9.77 to $34.75	$	8.24 to $34.75	$	5.12 to $34.75	$	9.90 to $34.75
Expiration dates	May 2012 to August 2021		May 2012 to August 2020		May 2012 to September 2021		December 2012 to August 2020