EXHIBIT 12.1                        
Statement Regarding the Computation of Ratio of Earnings to Fixed Charges  
                         
       2001   
     2002   
     2003   
     2004   
     2005   
  Three Months
Ended
June 30, 2005
                         
PRE-TAX LOSS FROM CONTINUING OPERATIONS   $ (73,301)
  $ (9,869)
  $ (11,403)
  $ (3,039)
  $ (19,351)
  $ (5,358)
                         
FIXED CHARGES:                        
Interest Expense   1,456   884   -   -   -   1
Rental Expense (33%)   466
  515
  510
  161
  130
  39
                         
TOTAL FIXED CHARGES   1,922
  1,399
  510
  161
  130
  40
EARNINGS:                        
Pre-tax loss from continuing operations plus fixed charges   $ (71,379)
  $ (8,470)
  $ (10,893)
  $ (2,878)
  $ (19,221)
  $ (5,318)
                         
RATIO OF EARNING TO FIXED CHARGES   -
  -
  -
  -
  -
  -
                         

Due to losses incurred for the three months ended June 30, 2005 and years ended March 31, 2005, 2004, 2003, 2002 and 2001 we would have had to generate additional earnings of $5.4 million, $19.4 million, $3.0 million, $11.4 million, $9.9 million and $73.3 million, respectively, to achieve a coverage of 1:1.