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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.
Weighted average
Summary from year-end number of basic and
audited financial Basic and diluted loss diluted common stock
statements per common share shares outstanding
Year-ending 5-31 1999 $ (0.01) 10,040,000
Year ended 1231, 1998 $ (0.02) 10,040,000
From inception to
12-31-1997 $ (0.03) 10,040,000
Summary from interim
financial statements:
Nine months ended
February 29, 2000 $ (0.09) 10,411,269
Nine months ended
February 29, 1999 $ (0.01) 10,040,000