Exhibit 12

COMMERCIAL METALS COMPANY AND SUBSIDIARIES
RATIO OF EARNINGS TO FIXED CHARGES

(DOLLARS IN THOUSANDS, EXCEPT RATIOS)

	Year Ended August 31,
	2004		2003		2002		2001		2000
Earnings:
Earnings before taxes	$	211,947	$	30,394	$	63,138	$	38,415	$	70,660
Interest expense		28,104		15,338		18,708		27,608		27,319
Interest imputed on rent		5,330		4,476		3,925		3,828		3,555
Amortization of capitalized interest		1,301		1,437		1,307		1,370		1,367
Total Earnings	$	246,682	$	51,645	$	87,078	$	71,221	$	102,901
Fixed Charges:
Interest expense	$	28,104	$	15,338	$	18,708	$	27,608	$	27,319
Interest capitalized		372		254		447		1,111		808
Interest imputed on rent		5,330		4,476		3,925		3,828		3,555
Total Fixed Charges	$	33,806	$	20,068	$	23,080	$	32,547	$	31,682
Ratio of Earnings to Fixed Charges		7.30		2.57		3.77		2.19		3.25