EXHIBIT 11.1
                 STATEMENTS RE COMPUTATION OF EARNINGS PER SHARE

[ARTICLE]                5
[MULTIPLIER]             1,000
                           
[PERIOD-TYPE]                            3-MOS
[FISCAL-YEAR-END]                  MAY-31-2000
[PERIOD-START]                     MAR-01-2000
[PERIOD-END]                       MAR-31-2000
[COMMON]                                 8,730
[NET-INCOME]                               950
[EPS-BASIC]                               0.11
[COMMON]                                 8,877
[NET-INCOME]                               950
[EPS-DILUTED]                             0.11
[FISCAL-YEAR-END]                  MAY-31-1999
[PERIOD-START]                     MAR-01-1999
[PERIOD-END]                       MAY-31-1999
[COMMON]                                 9,524
[NET-INCOME]                           (14,139)
[EPS-BASIC]                              (1.49)
[COMMON]                                 9,524
[NET-INCOME]                           (14,139)
[EPS-DILUTED]                            (1.49)
[PERIOD-TYPE]                            12-MOS
[FISCAL-YEAR-END]                   MAY-31-2000
[PERIOD-START]                      JUN-01-1999
[PERIOD-END]                        MAY-31-2000
[COMMON]                                  8,873
[NET-INCOME]                              6,616
[EPS-BASIC]                                0.75
[COMMON]                                  8,993
[NET-INCOME]                              6,616
[EPS-DILUTED]                              0.74
[FISCAL-YEAR-END]                   MAY-31-1999
[PERIOD-START]                      JUN-01-1998
[PERIOD-END]                        MAY-31-1999
[COMMON]                                  9,440
[NET-INCOME]                            (12,612)
[EPS-BASIC]                               (1.34)
[COMMON]                                  9,440
[NET-INCOME]                            (12,612)
[EPS-DILUTED]                             (1.34)