EXHIBIT 12.1

Computation of Ratio of Earnings to Fixed Charges

Metals
USA Holdings Corp.



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|------------------------------------------- |  | ------------------------ | ----- |  |  |  |  | ---- |  | - | ----- |  |  | ---- |  |  |  | - | ----- | ---- |  |  |  |  |  | ---- | ---- |  |  |  |  |  |  | - | ---- | 
|                                            |  | Years Ended December 31, |      
|                                            |  | 2006                     |       |  |  |  |  | 2007 |  |   |       |  |  | 2008 |  |  |  |   |       | 2009 |  |  |  |  |  | 2010 |     
|                                            |  | (dollars in millions)    |      
|COMPUTATION OF EARNINGS                     |  |                          |       |  |  |  |  |      |  |   |       |  |  |      |  |  |  |   |       |      |  |  |  |  |  |      |      |  |  |  |  |  |  |   |      | 
|Income before taxes                         |  | $                        | 65.1  |  |  |  |  |      |  | $ | 18.7  |  |  |      |  |  |  | $ | 118.7 |      |  |  |  |  |  | $    | 6.3  |  |  |  |  |  |  | $ | 17.8 | 
|Net interest expense                        |  |                          | 54.6  |  |  |  |  |      |  |   | 87.0  |  |  |      |  |  |  |   | 87.9  |      |  |  |  |  |  |      | 63.5 |  |  |  |  |  |  |   | 38.9 | 
|Interest portion of operating lease expense |  |                          | 6.1   |  |  |  |  |      |  |   | 6.7   |  |  |      |  |  |  |   | 6.4   |      |  |  |  |  |  |      | 6.3  |  |  |  |  |  |  |   | 4.9  | 
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|Earnings                                    |  | $                        | 125.8 |  |  |  |  |      |  | $ | 112.4 |  |  |      |  |  |  | $ | 213.0 |      |  |  |  |  |  | $    | 76.1 |  |  |  |  |  |  | $ | 61.6 | 
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|COMPUTATION OF FIXED CHARGES                |  |                          |       |  |  |  |  |      |  |   |       |  |  |      |  |  |  |   |       |      |  |  |  |  |  |      |      |  |  |  |  |  |  |   |      | 
|Net interest expense                        |  | $                        | 54.6  |  |  |  |  |      |  | $ | 87.0  |  |  |      |  |  |  | $ | 87.9  |      |  |  |  |  |  | $    | 63.5 |  |  |  |  |  |  | $ | 38.9 | 
|Capitalized interest                        |  |                          |      |  |  |  |  |      |  |   |      |  |  |      |  |  |  |   |      |      |  |  |  |  |  |      |     |  |  |  |  |  |  |   |     | 
|Interest portion of operating lease expense |  |                          | 6.1   |  |  |  |  |      |  |   | 6.7   |  |  |      |  |  |  |   | 6.4   |      |  |  |  |  |  |      | 6.3  |  |  |  |  |  |  |   | 4.9  | 
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|Fixed Charges                               |  | $                        | 60.7  |  |  |  |  |      |  | $ | 93.7  |  |  |      |  |  |  | $ | 94.3  |      |  |  |  |  |  | $    | 69.8 |  |  |  |  |  |  | $ | 43.8 | 
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|RATIO OF EARNINGS TO FIXED CHARGES          |  |                          | 2.1x  |  |  |  |  |      |  |   | 1.2x  |  |  |      |  |  |  |   | 2.3x  |      |  |  |  |  |  |      | 1.1x |  |  |  |  |  |  |   | 1.4x | 
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|DEFICIENCY OF EARNINGS TO FIXED CHARGES     |  | $                        |      |  |  |  |  |      |  | $ |      |  |  |      |  |  |  | $ |      |      |  |  |  |  |  | $    |     |  |  |  |  |  |  | $ |     | 
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