Exhibit 12.1

Wabash National Corporation

Computation of Ratio of Earnings to Fixed Charges

($ in 000's)	2010			2009			2008			2007		2006
Earnings
Pretax income (loss)		(141,811	)		(104,766	)		(108,762	)		24,688		16,302
Add: Total fixed charges		7,684			7,999			5,057			6,155		7,421
Less: Preferred Stock Dividends		(3,344	)		(3,320	)		-			-		-
Total Earnings		(137,471	)		(100,087	)		(103,705	)		30,843		23,723
Fixed Charges
Interest Expense		4,340			4,679			5,057			6,155		7,421
Preferred Stock Dividends		3,344			3,320			-			-		-
Total Fixed Charges		7,684			7,999			5,057			6,155		7,421
Fixed Charge Ratio		-			-			-			5.01		3.20

For purposes of calculating the ratio of earnings to fixed charges, earnings is defined as pre-tax income (loss) plus fixed charges less preferred stock dividends.  Fixed charges include interest expense (including amortization of deferred financing costs), interest on capital lease obligations, an estimate of interest within rental expense and preferred stock dividends.