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|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             | EXHIBIT      12                                                                                               |                |
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|                                                                                                                                                                                                                                                                                                                                                                         |                                                             | SOLUTIA      INC.                                                                                             |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |
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|                                                                                                                                                                                                                                                                                                                                                                         |                                                             | COMPUTATION      OF THE RATIO OF EARNINGS TO FIXED CHARGES                                                    |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             | (Dollars      in Millions)                                                                                    |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             | 2003                                                                                                          |                                                             | 2004                                                                                                          |                                                                              | 2005                                                                                                          |                                                                              | 2006                                                                                                    |                                                             | 2007                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
| Income      (loss) from continuing operations,                                                                                                                                                                                                                                                                                                                               |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |
|    before      income taxes and equity                                                                                                                                                                                                                                                                                                                        |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |
|    earnings      (loss) from affiliates (1)                                                                                                                                                                                                                                                                                                                   |           (364 | )                                                                                                        |           (277 | )                                                                                                        |              (83 | )                                                                                                        |              (76 | )                                                                                                  |           (215 | )                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
| Add:                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         | Fixed      charges                                               |             126                                   |                                                             |             120                                   |                                                                              |                90                  |                                                                              |             110                             |                                                             |             146                                   |                |
|                                                                                                                                                                                                                                                                                                                                                                         | Amortization      of capitalized interest                        |                  6       |                                                             |                  7       |                                                                              |                  5       |                                                                              |                  4 |                                                             |                  5       |                |
|                                                                                                                                                                                                                                                                                                                                                                         | Dividends      from affiliated companies                         |                   - |                                                             |                   - |                                                                              |                   - |                                                                              |                25            |                                                             |                   - |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
| Less:                                                                                                                                                                                                                                                                                                                                                                        |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         | Interest      capitalized                                        |                (1                  | )                                                           |                (3                  | )                                                                            |                (3                  | )                                                                            |                (4            | )                                                           |                (5                  | )         |
|                                                                                                                                                                                                                                                                                                                                                                         |       Income      as adjusted      |           (233                                              | )                                                           |           (153                                              | )                                                                            |                  9       |                                                                              |                59            |                                                             |              (69                             | )         |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
| Fixed      charges                                                                                                                                                                                                                                                                                                                                                           |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |
|                                                                                                                                                                                                                                                                                                                                                                         | Interest      expensed and capitalized                           |             116                                   |                                                             |             111                                   |                                                                              |                82                  |                                                                              |             104                             |                                                             |             139                                   |                |
|                                                                                                                                                                                                                                                                                                                                                                         | Estimate      of interest within rental                          |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |    expense                                        |                10                  |                                                             |                  9       |                                                                              |                  8       |                                                                              |                  6 |                                                             |                  7       |                |
|                                                                                                                                                                                                                                                                                                                                                                         |        Fixed      charges     |             126                                   |                                                             |             120                                   |                                                                              |                90                  |                                                                              |             110                             |                                                             |             146                                   |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
| Ratio      of Earnings to Fixed Charges (2)                                                                                                                                                                                                                                                                                                                                  |          (1.86      | )                                                                                                        |          (1.27      | )                                                                                                        |            0.10            |                                                                                                          |            0.54            |                                                                                                    |          (0.47      | )                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
| (1)  Includes      restructuring charges and other (gains)/charges of $4 million for the year      ended December 31, 2007, $5 million for the year ended December 31, 2006,      $14 million for the year ended December 31, 2005, $102 million for the      year ended  December 31, 2004, and $238 million for the year      ended December 31, 2003. |
|                                                                                                                                                                                                                                                                                                                                                                         |                                                             |                                                                                                          |                                                             |                                                                                                          |                                                                              |                                                                                                          |                                                                              |                                                                                                    |                                                             |                                                                                                          |                |
| (2)  Earnings      for the years ended December 31, 2007, 2006, 2005, 2004, and 2003, would      have to be $215 million, $51 million, $81 million, $273 million, and $359      million, respectively, in order to achieve a one-to-one    ratio.                                                                                                                  |
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