EXHIBIT 12.1



IKON OFFICE SOLUTIONS, INC. AND SUBSIDIARIES

RATIO OF EARNINGS TO FIXED CHARGES

(dollars in thousands)



|                                                            |  |                                              |  |         |  |         |  |         |  |        
|----------------------------------------------------------- |  | -------------------------------------------- |  | ------- |  | ------- |  | ------- |  | -------
|                                                            |  | Fiscal Year Ended September 30 (as restated)
|                                                            |  | 2004                                         |  | 2003    |  | 2002    |  | 2001    |  | 2000   
|Earnings                                                    |  |                                              |  |         |  |         |  |         |  |        
|Income (loss) from continuing operations                    |  | 83,694                                       |  | 123,107 |  | 148,046 |  | 15,286  |  | 27,497 
|Add:                                                        |  |                                              |  |         |  |         |  |         |  |        
|Provision for income taxes                                  |  | 27,300                                       |  | 74,984  |  | 87,371  |  | 53,844  |  | 54,838 
|Fixed charges                                               |  | 168,619                                      |  | 230,516 |  | 249,177 |  | 287,383 |  | 272,439
|                                                            |  |                                              |  |         |  |         |  |         |  |        
|Earnings, as adjusted (A)                                   |  | 279,613                                      |  | 428,607 |  | 484,594 |  | 356,513 |  | 354,774
|                                                            |  |                                              |  |         |  |         |  |         |  |        
|Fixed charges                                               |  |                                              |  |         |  |         |  |         |  |        
|Other interest expense including interest on capital leases |  | 137,474                                      |  | 197,105 |  | 212,280 |  | 246,862 |  | 237,521
|Estimated interest component of rental expense              |  | 31,145                                       |  | 33,411  |  | 36,897  |  | 40,491  |  | 34,918 
|                                                            |  |                                              |  |         |  |         |  |         |  |        
|Total fixed charges (B)                                     |  | 168,619                                      |  | 230,516 |  | 249,177 |  | 287,353 |  | 272,439
|                                                            |  |                                              |  |         |  |         |  |         |  |        
|Ratio of earnings to fixed charges (A) divided by (B)       |  | 1.7                                          |  | 1.9     |  | 1.9     |  | 1.2     |  | 1.3    
|                                                            |  |                                              |  |         |  |         |  |         |  |