EXHIBIT 12

Calculation of Ratios of Earnings to Fixed Charges
(in thousands, except ratios)

        The following table sets forth our historical ratios of earnings to fixed charges for the periods indicated:

	Year Ended December 31,					Year Ended December 31,									Nine Months Ended
	1998		1999			2000			2001			2002			September 30, 2003
	(unaudited)														(unaudited)
Earnings (losses):
Income (loss) before provision for (benefit
of) income taxes, cumulative effect of
accounting changes	$	19,750	$	(26,368	)	$	(7,315	)	$	(30,448	)	$	(120,268	)	$	(279,458	)
Add:
Interest expense		7,241		9,998			6,453			3,783			1,312			2,330
Operating lease interest		6,215		8,183			10,104			13,125			11,627			9,213
Total earnings (losses) available for fixed
charges	$	33,206	$	(8,187	)	$	9,242		$	(13,540	)	$	(107,329	)	$	(267,915	)
Fixed charges
Interest expense	$	7,241	$	9,998		$	6,453		$	3,783		$	1,312		$	2,330
Operating lease interest		6,215		8,183			10,104			13,125			11,627			9,213
Total fixed charges	$	13,456	$	18,181		$	16,557		$	16,908		$	12,939		$	11,543
Ratios of earnings to fixed charges (a)		2.5		--			0.6			--			--			--

(a) The earnings for the years ended December 31, 1999, 2000, 2001 and 2002 and for the nine months ended September  30, 2003 were inadequate to cover total fixed charges. The coverage deficiencies for the years ended December 31, 1999, 2000, 2001 and 2002 were (in thousands): $26,368, $7,315, $30,448 and $120,268, respectively. The coverage deficiency for the nine months ended September 30, 2003 was $279,458.