**EXHIBIT 12.1**

 

**WII Components, Inc.**

**Ratio of Earnings to Fixed Charges**

**(In thousands, except ratio of earnings to fixed charges)**

 
| ** **                                                                                                             | ** ** | **Year Ended December 31,** | ** ** |
|------------------------------------------------------------------------------------------------------------------------|------------|--------------------------------------------|------------|
| ** **                                                                                                             | ** ** | **2010**                                   | ** ** | **2009** | ** ** | **2008** | ** ** | **2007** | ** ** | **2006** | ** ** |
| (Loss) Income before provision for income taxes,   discontinued operations, and cumulative effect of accounting change |       | $                                          | (3,025     | ) | $ | (4,221 | ) | $ | 1,640 |   | $ | 5,137 |   | $ | 16,370 |   |
|                                                                                                                   |       |                                       |       |   |   |   |   |   |   |   |   |
| Fixed Charges:                                                                                                         |       |                                       |       |   |   |   |   |   |   |   |   |
| Interest expense (a)                                                                                                   |       | 12,450                                     |       | 12,449 |   | 13,024 |   | 15,460 |   | 14,038 |   |
| Interest portion of rent expense (b)                                                                                   |       | 217                                        |       | 305 |   | 362 |   | 301 |   | 198 |   |
| Total fixed charges                                                                                                    |       | 12,667                                     |       | 12,754 |   | 13,386 |   | 15,761 |   | 14,236 |   |
|                                                                                                                   |       |                                       |       |   |   |   |   |   |   |   |   |
| Total earnings (c)                                                                                                     |       | $                                          | 9,642      |   | $ | 8,533 |   | $ | 15,026 |   | $ | 20,898 |   | $ | 30,606 |   |
|                                                                                                                   |       |                                       |       |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                                                                                     |       | 0.8                                        |       | 0.7 |   | 1.1 |   | 1.3 |   | 2.1 |   |

 

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(a)          Interest expense includes amortization of deferred financing fees.

 

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

 

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

 

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