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                                                                      EXHIBIT 11






Statement Regarding Computation of Per Share Earnings

(in 000's, except per share amounts)
<TABLE>
<CAPTION>
                                                   Three Months Ended

                                                March 31,         April 1,
                                                  2001              2000
<S>                                            <C>                <C>
Weighted average shares outstanding              47,496             47,247

Effect of dilutive securities                         -                107

Shares for diluted EPS                           47,496             47,354


Net income (loss)                              ($26,083)            $1,301



Per share amounts:

  Basic                                         ($0.55)              $0.03


  Diluted                                       ($0.55)              $0.03

</TABLE>




