<PAGE> 1
EXHIBIT 11.1
Statement re: Computation of per share earnings.
For the following periods the registrant had no securities which were dilutive
for the calculation of earnings per share.
<TABLE>
<CAPTION>
Weighted average number of
Summary from year-end audited Basic and diluted loss per basic and diluted common stock
financial statements common share shares outstanding
----------------------------- -------------------------- ------------------------------
<S> <C> <C>
Fiscal year ended 5/31/2000 (0.16) 11,090,604
Year ended 12/31/1999 (0.01) 10,040,000
Year ended 12/31/1998 (0.02) 10,040,000
</TABLE>
