EXHIBIT 11.1

| thousands,      except share and per share data                                                                                                                           |   | 16      Weeks Ended   |        | 40 Weeks      Ended |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------|-------------|--------------------------|
|                                                                                                                                                                      |   | November      8, 2008 |        | November      10, 2007   |   | November      8, 2008 |   | November      10, 2007 |
| Diluted:                                                                                                                                                                  |   |                  |        |                     |   |   |   |   |   |   |   |   |
|           Net loss applicable to common shares:                                                                                                       |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
|                From continuing operations                                                                                    |   | $                     | (13,341     | )                   |   | $ | (10,016 | )  |   | $  | (17,198 | )  |   | $  | (11,956 | )  |
|                From discontinued operations                                                                                  |   |                  | -           |                     |   |   | (91 | )  |   |   | - |   |   |   | (197 | )  |
|                                                                                                                                                                      |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
|                Net loss                                                                                                      |   | $                | (13,341     | )                   |   | $  | (10,107 | )  |   | $  | (17,198 | )  |   | $  | (12,153 | )  |
|                                                                                                                                                                      |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
| Shares:                                                                                                                                                                   |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
|           Weighted average number of common shares outstanding                                                                                        |   |                  | 17,074,815  |                     |   |   | 17,021,513 |   |   |   | 17,062,671 |   |   |   | 17,004,834 |   |
|           Shares issuable under employee stock plans - weighted    average                                                                            |   |                  | -           |                     |   |   | - |   |   |   | - |   |   |   | - |   |
|           Dilutive effect of exercise of certain stock options                                                                                        |   |                  | -           |                     |   |   | - | * |   |   | - | ** |   |   | - | *** |
|           Less: Treasury stock - weighted average                                                                                                     |   |                  | (10,595,319 | )                        |   |   | (10,619,570 | ) |   |   | (10,595,319 | ) |   |   | (10,619,189 | ) |
|                                                                                                                                                                      |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
|           Weighted average number of common and common equivalent shares                     outstanding |   |                  | 6,479,496   |                     |   |   | 6,401,943 |   |   |   | 6,467,352 |   |   |   | 6,385,645 |   |
|                                                                                                                                                                      |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      loss per common and common equivalent shares:                                                                                                                    |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
|            From continuing operations                                                                                                            |   | $                     | (2.06       | )                   |   | $  | (1.56 | )  |   | $  | (2.66 | )  |   | $  | (1.87 | )  |
|            From discontinued operations                                                                                                          |   |                  | -           |                     |   |   | (0.01 | )  |   |   | - |   |   |   | (0.03 | )  |
|                                                                                                                                                                      |   |                  |        |                     |   |   |   |   |   |   |   |   |   |   |   |   |
|            Net loss                                                                                                                              |   | $                     | (2.06       | )                   |   | $  | (1.57 | )  |   | $  | (2.66 | )  |   | $  | (1.90 | )  |

| * |   | The effect of stock      options in the amount of 22,281 shares was not considered as the effect is      antidilutive. |
|---|--------|------------------------------------------------------------------------------------------------------------------------|

| ** |   | The effect of stock      options in the amount of 2,731 shares was not considered as the      effect is antidilutive. |
|----|--------|----------------------------------------------------------------------------------------------------------------------------|

| *** |   | The effect of stock      options in the amount of 29,491 shares was not considered as the effect is      antidilutive. |
|-----|--------|------------------------------------------------------------------------------------------------------------------------|