**EXHIBIT 12.1**

 

**WIIComponents, Inc.**

**Ratioof Earnings to Fixed Charges**

**(Inthousands, except ratio of earnings to fixed charges)**

 
| ** **                                                                                                     | ** ** | **Year Ended December 31,** | ** ** |
|----------------------------------------------------------------------------------------------------------------|------------|----------------------------------|------------|
| ** **                                                                                                     | ** ** | **2008**                         | ** ** | **2007** | ** ** | **2006** | ** ** | **2005** | ** ** | **2004** | ** ** |
| Income before provision for income taxes, discontinued operations,  and cumulative effect of accounting change |       | $                                | 1,640      |   | $ | 5,137 |   | $ | 16,370 |   | $ | 13,662 |   | $ | 6,963 |   |
|                                                                                                           |       |                             |       |   |   |   |   |   |   |   |   |
| Fixed Charges:                                                                                                 |       |                             |       |   |   |   |   |   |   |   |   |
| Interest expense (a)                                                                                           |       | 13,024                           |       | 15,460 |   | 14,038 |   | 13,561 |   | 12,767 |   |
| Interest portion of rent expense (b)                                                                           |       | 362                              |       | 301 |   | 198 |   | 96 |   | 96 |   |
| Total fixed charges                                                                                            |       | 13,386                           |       | 15,761 |   | 14,236 |   | 13,657 |   | 12,863 |   |
|                                                                                                           |       |                             |       |   |   |   |   |   |   |   |   |
| Total earnings (c)                                                                                             |       | $                                | 15,026     |   | $ | 20,898 |   | $ | 30,606 |   | $ | 27,319 |   | $ | 19,826 |   |
|                                                                                                           |       |                             |       |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                                                                             |       | 1.1                              |       | 1.3 |   | 2.1 |   | 2.0 |   | 1.5 |   |

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(a)          Interest expense includes amortization of deferredfinancing fees.

 

(b)         Includes approximately one-third of the rent expensefor each period presented which management believes is a reasonableapproximation of the interest component of such rentals.

 

(c)          Total earnings include income before provision forincome taxes, discontinued operations, and cumulative effect of accountingchange, less fixed charges.

 

 

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