Exhibit 11

Calculation of Basic Earnings Per Share

	Year Ended
	January 3, 2004			December 28, 2002			December 31, 2001
Net loss	$	(1,524,000	)	$	(21,031,000	)	$	(2,980,000	)
Weighted average number of common shares outstanding	24,201,000			24,198,000			24,196,000
Basic loss per share	$	(.06	)	$	(.87	)	$	(.12	)

Calculation of Diluted Earnings Per Share

	Year Ended
	January 3, 2004			December 28, 2002			December 31, 2001
Net loss	$	(1,524,000	)	$	(21,031,000	)	$	(2,980,000	)
Weighted average number of common shares outstanding	24,201,000			24,198,000			24,196,000
Dilutive effect of stock options outstanding after application of treasury stock method	0			0			0
Adjusted weighted average shares	24,201,000			24,198,000			24,196,000
Diluted loss per share	$	(.06	)	$	(.87	)	$	(.12	)

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