Exhibit 12

Kulicke and Soffa Industries, Inc.

Fixed Charge Coverage Ratio Calculation

Dollars in thousands

The ratio of earnings to fixed charges for each of the periods indicated is as follows:

												For the six
	Fiscal		Fiscal		Fiscal		Fiscal		Fiscal			months ended
	2004		2005		2006		2007		2008			March 28, 2009
Pre-tax income (loss) from continuing operations (A)		69,730		23,854		69,602		24,304		(23,229	)		(63,544	)
Fixed charges:
Interest expense including amortization of debt discount		10,466		3,806		3,126		2,876		3,499			1,374
Rentals:
Buildings - 33%		1,976		1,755		1,906		2,226		2,068			1,276
Office and other equipment - 33%		617		489		196		252		607			256
Total Fixed Charges (A)		13,059		6,050		5,228		5,354		6,174			2,906
Pre-tax income (loss) from continuing operations plus fixed charges		82,789		29,904		74,830		29,658		(17,055	)		(60,638	)
Ratio of earnings to fixed charges		6.34x		4.94x		14.31x		5.54x	(B)			(B)

(A) The registrant has no minority interests in consolidated subsidiaries, no income (loss) from equity investees, and no preferred stock dividend requirements of consolidated subsidiaries.

(B)  Due to the registrant’s net loss in fiscal 2008 and for the six months ended March 28, 2009, the ratio of coverage was less than 1:1. The registrant must generate additional earnings of $23,229 and $63,544 for the respective periods reported to achieve coverage of 1:1.

These computations include us and our consolidated subsidiaries.  These ratios are computed by dividing (a) income (loss) before taxes from continuing operations plus fixed charges and equity in loss of joint ventures, if applicable by (b) fixed charges, which includes interest expense plus the portion of rent expense under operating leases we deem to be representative of the interest factor and amortization of debt issuance costs.