EXHIBIT 11.1

| thousands,      except share and per share data                                                               |   | 12      Weeks Ended |        |   | 24      Weeks Ended |   |
|---------------------------------------------------------------------------------------------------------------|--------|---------------------|-------------|--------|---------------------|--------|
|                                                                                                          |   | July      19, 2008  |        |   | July      21, 2007  |   |   | July      19, 2008 |   |   | July      21, 2007 |   |
|                                                                                                          |   |                |        |   | (Restated)          |   |   |   |   |   | (Restated) |   |
| Diluted:                                                                                                      |   |                |        |   |                |   |   |   |   |   |   |   |
|           Net loss applicable to common shares                                            |   | $                   | (3,601      | )      |                | $      | (4,601 | ) |   | $ | (3,857 | ) |   | $ | (2,046 | ) |
|                                                                                                          |   |                |        |   |                |   |   |   |   |   |   |   |   |   |   |   |
| Shares:                                                                                                       |   |                |        |   |                |   |   |   |   |   |   |   |   |   |   |   |
|           Weighted average number of common shares outstanding                            |   |                | 17,063,381  |   |                |   | 17,005,685 |   |   |   | 17,054,575 |   |   |   | 16,993,715 |   |
|           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 | ) |   |   | (10,618,935 | ) |
|                                                                                                          |   |                |        |   |                |   |   |   |   |   |   |   |   |   |   |   |
|           Weighted average number of common and common equivalent shares      outstanding |   |                | 6,468,062   |   |                |   | 6,386,115 |   |   |   | 6,459,256 |   |   |   | 6,374,780 |   |
|                                                                                                          |   |                |        |   |                |   |   |   |   |   |   |   |   |   |   |   |
| Net      loss per common and common equivalent shares                                                         |   | $                   | (0.56       | )      |                | $      | (0.72 | ) |   | $ | (0.60 | ) |   | $ | (0.32 | ) |
|                                                                                                          |   |                |        |   |                |   |   |   |   |   |   |   |   |   |   |   |

| * |   | The effect of stock      options in the amount of 4,329 shares was not considered as the effect is      antidilutive. |
|---|--------|-----------------------------------------------------------------------------------------------------------------------|

| ** |   | The effect of stock      options in the amount of 27,559 shares was not considered as the      effect is antidilutive. |
|----|--------|-----------------------------------------------------------------------------------------------------------------------------|

| *** |   | The effect of stock      options in the amount of 4,552 shares was not considered as the effect is      antidilutive. |
|-----|--------|-----------------------------------------------------------------------------------------------------------------------|

| **** |   | The effect of stock      options in the amount of 26,142 shares was not considered as the      effect is antidilutive. |
|------|--------|-----------------------------------------------------------------------------------------------------------------------------|