<TABLE>
                                                                     EXHIBIT 12
                             AMERICAN STANDARD INC.
              COMPUTATION OF THE RATIO OF EARNINGS TO FIXED CHARGES
                              (Dollars in Millions)
<CAPTION>
                                                                                                    For the Six
                                                                                                   Months Ended
                                                     For the Years Ended December 31,                 June 30,
                                                     --------------------------------               ----------
                                                1994      1995      1996      1997       1998      1998       1999
                                                -----     -----     -----     -----      -----     ------     ----
<S>                                           <C>        <C>      <C>        <C>        <C>       <C>        <C>
Income (loss) from continuing
   operations before taxes                    $(15.2)   $226.9     $57.6    $236.8     $165.4     $191.8     $233.9

Equity in net (income) loss of
   associated companies net of dividends
   received                                      1.1      11.0      11.8      (2.9)      (3.6)      (3.0)      (5.9)

Amortization of capitalized interest             1.0       1.1       1.3       1.4        1.6         .8         .9

Interest expense                               259.4     213.3     198.2     192.2      188.4      101.8       93.2

Rental expense factor                           17.6      23.0      27.3      25.0       26.5       13.4       15.0
                                             -------   -------   -------   -------    -------    -------    -------


Earnings available for fixed charges          $263.9    $475.3    $296.2    $452.5     $378.3     $304.8     $337.1
                                             =======   =======   =======   =======    =======    =======    =======

Interest expense                              $259.4    $213.3    $198.2    $192.2     $188.4     $101.8     $ 93.2

Capitalized interest                             2.9       4.0       3.9       3.8        4.5        2.0        1.7

Rental expense factor                           17.6      23.0      27.3      25.0       26.5       13.4       15.0
                                             -------   -------   -------   -------    -------    -------    -------


Fixed charges                                 $279.9    $240.3    $229.4    $221.0     $219.4     $117.2     $109.9
                                             =======   =======   =======   =======    =======    =======    =======

Ratio of earnings to fixed charges (a)         -  (b)      2.0       1.3       2.0        1.7        2.6        3.1
<FN>

a)   For the purpose of computing the ratio of earnings to fixed charges,  fixed
     charges  consist of  interest  on debt  (including  capitalized  interest),
     amortization  of debt  discount  and  expense,  and a  portion  of  rentals
     determined  to  be   representative   of  interest.   Earnings  consist  of
     consolidated net income before income taxes,  plus fixed charges other than
     capitalized  interest but including the amortization  thereof,  adjusted by
     the excess or deficiency of dividends over income of entities accounted for
     by the equity method.

b)   Earnings  were  insufficient  to cover  fixed  charges  for the year  ended
     December 31, 1994 by $16.0 million.
</FN>
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