NET LOSS PER COMMON SHARE

9 Months Ended

Sep. 30, 2011

NET LOSS PER COMMON SHARE [Abstract]

NET LOSS PER COMMON SHARE [Text Block]

2.    NET LOSS PER COMMON SHARE

Net loss per common share is presented for both basic loss per share ("Basic EPS") and diluted loss per share ("Diluted EPS"). Basic EPS is based on the weighted-average number of common shares outstanding during the period, excluding non-vested restricted stock held by employees. Diluted EPS is based on the weighted-average number of common shares and potential common shares outstanding during the period.

The following table sets forth (in thousands) potential common shares, on a weighted-average basis, that were considered anti-dilutive securities and excluded from the Diluted EPS calculations either because the sum of the exercise price per share and the unrecognized compensation cost per share was greater than the average market price of the Company's common stock for the relevant period, or because they were considered contingently issuable. The contingently issuable potential common shares result from certain stock options and restricted stock units granted to the Company's executive officers that vest based on performance and market conditions.

	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Options		5,653		5,321		4,692		4,994
Non-vested restricted stock and restricted stock units		691		439		471		365
Anti-dilutive potential common shares		6,344		5,760		5,163		5,359

During periods of net loss, certain potential common shares that would otherwise be included in the Diluted EPS calculation are excluded because the effect would be anti-dilutive. The following table sets forth (in thousands) common stock equivalents that were excluded from the calculation of Diluted EPS due to the net loss for the relevant period.

	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Options		6		4		68		9
Non-vested restricted stock and restricted stock units		13		16		89		32
Anti-dilutive common stock equivalents		19		20		157		41