<TABLE>
<CAPTION>
EXHIBIT 11.0
COMPUTATION OF PER SHARE EARNINGS
THREE MONTHS
ENDED NINE MONTHS ENDED
SEPTEMBER 30, SEPTEMBER 30,
--------------- -----------------
2000 1999 2000 1999
------- ------ -------- --------
(IN THOUSANDS, EXCEPT PER SHARE DATA)
<S> <C> <C> <C> <C>
Net (loss).............................................. $ (42) $ (74) $ (35) $ (53)
------ ------ ------ ------
Average shares outstanding.............................. 285 285 285 285
------ ------ ------ ------
Per share amount........................................ $(0.15) $(0.30) $(0.10) $(0.17)
====== ====== ====== ======
Net (loss).............................................. $ (42) $ (74) $ (35) $ (53)
------ ----- ----- -----
Average shares outstanding.............................. 285 285 285 285
Net effect of dilutive stock options based on the treasury
stock method using the average market price or quarter
end price, whichever is greater....................... -- -- -- --
------ ------ ------ ------
Total shares outstanding................................ 285 285 285 285
Per share amount........................................ $(0.15) $(0.30) $(0.10) $(0.17)
====== ====== ====== ======
</TABLE>
