----

**EXHIBIIT      7.1**

**FIXED      CHARGE COVERAGE RATIO**

|                                                                                    |   | **Year                ended April 30** |   |
|-----------------------------------------------------------------------------------------|--------|---------------------------------------------|--------|
|                                                                                    |   | **2005**                                    |   | **2004*****(i)*** |   | **2003*****(i)*** |   | **2002** |   | **2001** |   |
| Earnings                *(ii)*                                                          |   | $                                           | 92.2   |   | $ | 45.7 |   | $ | 79.4 |   | $ | 55.5 |   | $ | 28.3 |   |
|                                                                                    |   |                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Fixed                charges                                                            |   |                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest                expense                                                         |   |                                        | 35.9   |   |   | 22.6 |   |   | 33.8 |   |   | 47.9 |   |   | 56.6 |   |
| Portion                of                rent expense representative of interest factor |   |                                        | 20.2   |   |   | 17.2 |   |   | 18.6 |   |   | 17.7 |   |   | 19.2 |   |
| Earnings                as                adjusted                                      |   | $                                           | 148.3  |   | $ | 85.5 |   | $ | 131.8 |   | $ | 121.1 |   | $ | 104.1 |   |
|                                                                                    |   |                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Fixed                charges                                                            |   |                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest                expense                                                         |   | $                                           | 35.9   |   | $ | 22.6 |   | $ | 33.8 |   | $ | 47.9 |   | $ | 56.6 |   |
| Portion                of                rent expense representative of interest factor |   |                                        | 20.2   |   |   | 17.2 |   |   | 18.6 |   |   | 17.7 |   |   | 19.2 |   |
| Fixed                charges, as adjusted                                               |   | $                                           | 56.1   |   | $ | 39.8 |   | $ | 52.4 |   | $ | 65.6 |   | $ | 75.8 |   |
| Fixed                charge                coverage ratio                               |   |                                        | 2.6    |   |   | 2.1x |   |   | 2.5x |   |   | 1.8x |   |   | 1.4x |   |

| (i) | Reclassified                - See Note 4                to our                audited consolidated financial statements included elsewhere in this                Annual Report. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (ii) | For                the                purpose of this calculation, earnings is defined as earnings from                continuing operations before income taxes and undistributed earnings                from                equity investees. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----