Exhibit 12.1

VALMONT INDUSTRIES, INC.

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(dollars in thousands)

		Twenty-six weeks
		ended June 26, 2004
Fixed charges, as defined Interest Expense			6,465
	Interest component of non-cancelable lease rent (1)		1,823
	Total fixed charges (A)		8,288
Earnings, as defined:
Pretax income before minority interest and equity in nonconsolidated subsidiaries			14,868
Fixed Charges — from above			8,288
	Total earnings and fixed charges (B)		23,156
Ratio of earnings to fixed charges (B/A)			2.79

(1)  Computed as one-third of non-cancelable lease rent

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