Exhibit 12.1

STATEMENT REGARDING COMPUTATION

OF RATIO OF EARNINGS TO FIXED CHARGES

MANPOWER INC.

(in millions)

	9 Months Ended September 30, 2004
Earnings:
Earnings before income taxes	$	260.9
Fixed charges		113.6
	$	374.5
Fixed charges:
Interest (expensed or capitalized)	$	34.0
Estimated interest portion of rent expense		79.6
	$	113.6
Ratio of earnings to fixed charges		3.3

	Years Ended December 31,
	2003		2002		2001		2000		1999
Earnings:
Earnings before income taxes	$	222.1	$	188.0	$	197.9	$	265.2	$	205.8
Fixed charges		125.0		116.5		107.4		94.0		71.6
	$	347.1	$	304.5	$	305.3	$	359.2	$	277.4
Fixed charges:
Interest (expensed or capitalized)	$	41.4	$	42.4	$	39.1	$	35.0	$	17.3
Estimated interest portion of rent expense		83.6		74.1		68.3		59.0		54.3
	$	125.0	$	116.5	$	107.4	$	94.0	$	71.6
Ratio of earnings to fixed charges		2.8		2.6		2.8		3.8		3.9

Note: The calculation of ratio of earnings to fixed charges set forth above is in accordance with Regulation S-K, Item 601(b)(12). This calculation is different than the fixed charge ratio that is required by our new $625.0 million revolving credit agreement.