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                                                                    EXHIBIT 11.1

COMPUTATION OF PER SHARE EARNINGS

For the following periods the registrant had no securities that were dilutive
for the calculation of earnings per share.

<TABLE>
<CAPTION>
                                                                   Weighted average number of
Summary from unaudited             Basic and diluted loss            basic and diluted common
financial statements                     per common share            stock shares outstanding
----------------------             ----------------------      ------------------------------
<S>                                <C>                         <C>
Six months ended 11/30/2000                (0.08)                          12,428,043

Six months ended 11/30/1999                (0.06)                          10,145,153
</TABLE>



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