**EXHIBIT12**

BRIGGS &STRATTON CORPORATION AND SUBSIDIARIES

2006 Annual Report onForm 10-K

 

COMPUTATION OF RATIO OFEARNINGS TO FIXED CHARGES(in thousands)

 
| ** **                                         | ** ** | **Fiscal Year Ended** | ** ** |
|----------------------------------------------------|------------|---------------------------------|------------|
| ** **                                         | ** ** | **July 2, 2006**      | ** ** | **July 3, 2005** | ** ** | **June 27, 2004** | ** ** | **June 29, 2003** | ** ** | **June 30, 2002** | ** ** |
| Earnings                                           |       |                            |       |   |   |   |   |   |   |   |   |
|                                               |       |                            |       |   |   |   |   |   |   |   |   |
| Income before  income taxes                        |       | $                               | 152,366    |   | $ | 174,315 |   | $ | 205,004 |   | $ | 118,578 |   | $ | 80,510 |   |
| Less: Equity  income from equity investees         |       | (4,174                          | )          | (5,336 | ) | (7,876 | ) | (5,224 | ) | (6,181 | ) |
| Add: Fixed  charges                                |       | 45,248                          |       | 39,232 |   | 42,166 |   | 42,483 |   | 46,448 |   |
| Distributed  income of equity investees            |       | 4,632                           |       | 5,967 |   | 4,392 |   | 4,080 |   | 2,426 |   |
|                                               |       |                            |       |   |   |   |   |   |   |   |   |
| Earnings as  defined                               |       | $                               | 198,072    |   | $ | 214,178 |   | $ | 243,686 |   | $ | 159,917 |   | $ | 123,203 |   |
|                                               |       |                            |       |   |   |   |   |   |   |   |   |
| Fixed Charges                                      |       |                            |       |   |   |   |   |   |   |   |   |
|                                               |       |                            |       |   |   |   |   |   |   |   |   |
| Interest expense                                   |       | $                               | 40,085     |   | $ | 34,929 |   | $ | 35,694 |   | $ | 38,380 |   | $ | 42,305 |   |
| Amortization of  discounts related to indebtedness |       | 829                             |       | 758 |   | 758 |   | 782 |   | 888 |   |
| Imputed interest  on deferred revenue              |       | 1,177                           |       | 1,196 |   | 1,213 |   | 1,227 |   | 1,240 |   |
| Interest expense  as reported                      |       | 42,091                          |       | 36,883 |   | 37,665 |   | 40,389 |   | 44,433 |   |
|                                               |       |                            |       |   |   |   |   |   |   |   |   |
| Amortization of  deferred financing fees           |       | 1,708                           |       | 1,233 |   | 3,778 |   | 1,519 |   | 1,420 |   |
| Portion of rent expense  relating to interest      |       | 1,449                           |       | 1,116 |   | 723 |   | 575 |   | 595 |   |
|                                               |       |                            |       |   |   |   |   |   |   |   |   |
| Fixed charges as  defined                          |       | $                               | 45,248     |   | $ | 39,232 |   | $ | 42,166 |   | $ | 42,483 |   | $ | 46,448 |   |
|                                               |       |                            |       |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                 |       | 4.4                             | x          | 5.5 | x | 5.8 | x | 3.8 | x | 2.7 | x |

 

 

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