Exhibit 11

Statement Regarding Computation of Loss Per Share

(in 000’s, except per share amounts)

		Three Months Ended
		March 30,				March 31,
		2002				2001
BASIC AND DILUTED LOSS PER SHARE
Net loss		$	(11,846	)		$	(26,083	)
Less: Dividend on preferred stock			250				—
Loss available to common shareholders for basic and diluted EPS			(12,096	)			(26,083	)
Weighted average shares outstanding			48,506				47,496
Basic and diluted loss per share		$	(0.25	)		$	(0.55	)