** **

**EXHIBIT 12.1**

 

**WII Components, Inc.**

**Ratio of Earnings to Fixed Charges**

**(In thousands, except ratio ofearnings to fixed charges)**

 
| ** **                                                                                                     | ** ** | **Successor**                    | ** ** | **Predecessor**                             | ** ** |
|----------------------------------------------------------------------------------------------------------------|------------|----------------------------------|------------|---------------------------------------------|------------|
| ** **                                                                                                     | ** ** | **Year Ended December 31,** | ** ** | **Nine   Months   Ended December 31,** | ** ** | **Three   Months   Ended  March 31,** | ** ** |
| ** **                                                                                                     | ** ** | **2007**                         | ** ** | **2006**                                    | ** ** | **2005** | ** ** | **2004** | ** ** | **2003** | ** ** | **2003** | ** ** |
| Income before provision for income taxes, discontinued operations,  and cumulative effect of accounting change |       | $                                | 5,137      |                                        | $          | 16,370 |   | $ | 13,662 |   | $ | 6,963 |   | $ | 10,404 |   | $ | 3,914 |   |
|                                                                                                           |       |                             |       |                                        |       |   |   |   |   |   |   |   |   |
| Fixed Charges:                                                                                                 |       |                             |       |                                        |       |   |   |   |   |   |   |   |   |
| Interest expense (a)                                                                                           |       | 15,460                           |       | 14,038                                      |       | 13,561 |   | 12,767 |   | 6,343 |   | 835 |   |
| Interest portion of rent expense (b)                                                                           |       | 301                              |       | 198                                         |       | 96 |   | 96 |   | 66 |   | 22 |   |
| Total fixed charges                                                                                            |       | 15,761                           |       | 14,236                                      |       | 13,657 |   | 12,863 |   | 6,409 |   | 857 |   |
|                                                                                                           |       |                             |       |                                        |       |   |   |   |   |   |   |   |   |
| Total earnings (c)                                                                                             |       | $                                | 20,898     |                                        | $          | 30,606 |   | $ | 27,319 |   | $ | 19,826 |   | $ | 16,813 |   | $ | 4,771 |   |
|                                                                                                           |       |                             |       |                                        |       |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                                                                             |       | 1.3                              |       | 2.1                                         |       | 2.0 |   | 1.5 |   | 2.6 |   | 5.6 |   |

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(a)          Interest expense includes amortization ofdeferred financing fees.

 

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

 

(c)          Total earnings include income beforeprovision for income taxes, discontinued operations, and cumulative effect ofaccounting change, less fixed charges.

 

 

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