<PAGE> 1
EXHIBIT 11.1
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 basic
Summary from year-end audited Basic and diluted loss per common and diluted common stock shares
financial statements share outstanding
------------------------------ --------------------------------- --------------------------------
<S> <C> <C>
Three months ended 8/31/2000 (0.04) 12,231,494
Three months ended 8/31/1999 (0.01) 10,040,000
</TABLE>
