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                                                                     EXHIBIT 12
                             AMERICAN STANDARD INC.
              COMPUTATION OF THE RATIO OF EARNINGS TO FIXED CHARGES
                              (Dollars in Millions)
                                                                                                 Nine Months
                                                                                                    Ended
                                                   For the Years ended December 31,             September 30,
                                                   --------------------------------             -------------
                                               
                                               1992      1993       1994      1995      1996      1996      1997
<S>                                          <C>       <C>         <C>      <C>       <C>        <C>       <C>
                                               ----      ----       ----      ----      ----      ----      ----
Income (loss) from continuing
operations before taxes                     $(52.6)   $(80.5)    $(15.2)   $226.9     $57.6    $(12.3)   $164.4

Minus (plus) equity in net income of
associated companies net of dividends
received                                       1.9      (1.8)      (1.1)    (11.0)    (11.8)     (9.0)     (0.3)

Amortization of capitalized interest           0.8       0.9        1.0       1.1       1.3       0.9       1.1

Interest expense                             288.9     277.9      259.4     213.3     198.2     150.9     144.0

Rental expense factor                         12.5      13.2       17.6      23.0      27.3      15.4      18.0
                                              ----      ----       ----      ----      ----      ----      ----
                                             
Earnings available for fixed charges        $247.7    $213.3     $263.9    $475.3    $296.2    $163.9    $327.8
                                            ======    ======     ======    ======    ======    ======    ======
                                          
Interest expense                             288.9     277.9      259.4     213.3     198.2     150.9     144.0

Capitalized interest                           3.1       2.7        2.9       4.0       3.9       2.9       2.9

Rental expense factor                         12.5      13.2       17.6      23.0      27.3      15.4      18.0
                                              ----      ----       ----      ----      ----      ----      ----
                                            
Fixed charges                               $304.5     $293.8    $279.9    $240.3    $229.4    $169.2    $164.9
                                            ======     ======    ======    ======    ======    ======    ======

Ratio of earnings to fixed charges (a)       -  (b)    -  (b)     -  (b)      2.0       1.3     -  (b)      2.0
                                            ======     ======    ======    ======    ======    ======    ======
<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 years ended
     December 31, 1992, 1993, 1994 and the nine months ended September 30, 1996,
     by  $56.8  million,   $80.5  million,   $16.0  million  and  $5.3  million,
     respectively.
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