Exhibit 12.1

               Computation of Ratio of Earnings to Fixed Charges

     For purposes of computing the ratio of earnings to fixed charges (i)
"earnings" consist of pre-tax earnings plus fixed charges (adjusted to exclude
the amount of any capitalized interest), and (ii) "fixed charges" consist of
interest, whether expensed or capitalized, amortization of debt issuance costs
and discount relating to any indebtedness, whether expensed or capitalized, and
the portion of rental expense (approximately one-third) estimated to be
representative of an interest factor. For the years ended November 30, 2000 and
November 30, 1996 and the year ended November 30, 2000 (pro forma), earnings
were inadequate to cover fixed charges by $83.7 million, $6.9 million and $78.3
million, respectively. For the nine months ended August 31, 2000, earnings were
inadequate to cover fixed charges by $62.5 million.