LOSS PER SHARE

9 Months Ended

Oct. 01, 2011

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE

3. (LOSS) EARNINGS PER SHARE

 The reconciliation of shares used to calculate basic and diluted (loss) earnings per share consists of the following:

	Three months ended				Nine months ended
	October 1, 2011		October 2, 2010		October 1, 2011		October 2, 2010
Weighted average common shares for basic (loss) earnings per share		67,997		65,320		67,550		64,808
Effect of dilutive securities:
Stock options (*)		-		1,579		-		-
Unvested restricted shares (*)		-		589		-		-
Adjusted weighted average shares for diluted (loss) earnings per share		67,997		67,488		67,550		64,808

* Incremental shares from restricted shares and stock options are computed using the treasury stock method.

 For the three and nine months ended October 1, 2011 and October 2, 2010, potential additional dilution arising from any of the Company's outstanding stock options or unvested restricted stock (shares or units) are detailed below. Such potential dilution was excluded as their effect was anti-dilutive.

	Three months ended				Nine months ended
	October 1, 2011		October 2, 2010		October 1, 2011		October 2, 2010
Stock options		4,937		1,760		4,937		4,640
Unvested restricted shares and units		2,353		160		2,353		1,811