EXHIBIT 12.1



IKON OFFICE SOLUTIONS, INC.

RATIO OF EARNINGS TO FIXED CHARGES

(dollars in thousands)



|                                                            |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|----------------------------------------------------------- |  | ------------------------------ | ------- | ---- | - | ------- |  | ---- | ------- | ---- | - | ------- |  | - | -------
|                                                            |  | Fiscal Year Ended September 30
|                                                            |  | 2004                           |         | 2003 |   | 2002    |  | 2001 |         | 2000
|Earnings                                                    |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Income from continuing operations                           |  | $                              | 91,554  |      | $ | 116,017 |  | $    | 150,334 |      | $ | 14,005  |  | $ | 25,960 
|Add:                                                        |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Provision for income taxes                                  |  |                                | 32,432  |      |   | 70,356  |  |      | 88,866  |      |   | 53,791  |  |   | 55,873 
|Fixed charges                                               |  |                                | 168,619 |      |   | 230,516 |  |      | 249,177 |      |   | 287,383 |  |   | 272,439
|                                                            |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Earnings, as adjusted (A)                                   |  |                                | 292,605 |      |   | 416,889 |  |      | 488,377 |      |   | 355,179 |  |   | 354,272
|                                                            |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Fixed charges                                               |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Other interest expense including interest on capital leases |  |                                | 137,474 |      |   | 197,105 |  |      | 212,280 |      |   | 246,892 |  |   | 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 |      | $ | 287,383 |  | $ | 272,439
|                                                            |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |        
|Ratio of earnings to fixed charges (A) divided by (B)       |  |                                | 1.7     |      |   | 1.8     |  |      | 2.0     |      |   | 1.2     |  |   | 1.3    
|                                                            |  |                                |         |      |   |         |  |      |         |      |   |         |  |   |