**EXHIBIT 12.1**

 

**WII Components, Inc.**

**Ratio of Earnings to Fixed Charges**

 
| ** **                                                                                                     | ** ** | **Successor**                              | ** ** | **Predecessor**       | ** ** |
|----------------------------------------------------------------------------------------------------------------|------------|--------------------------------------------|------------|-----------------------|------------|
| ** **                                                                                                     | ** ** | ** **                                 | ** ** | ** **            | ** ** | **Nine Months** | ** ** | **Three Months ** | ** ** | ** ** | ** ** | ** ** | ** ** |
| ** **                                                                                                     | ** ** | ** **                                 | ** ** | ** **            | ** ** | **Ended** | ** ** | **Ended** | ** ** | ** ** | ** ** | ** ** | ** ** |
| ** **                                                                                                     | ** ** | **Year Ended December 31,** | ** ** | **December 31,** | ** ** | **March 31,** | ** ** | **Year Ended December 31,** | ** ** |
| ** **                                                                                                     | ** ** | **2005**                                   | ** ** | **2004**              | ** ** | **2003** | ** ** | **2003** | ** ** | **2002** | ** ** | **2001** | ** ** |
| Income before provision for income taxes,  discontinued operations, and cumulative effect of accounting change |       | $                                          | 13,662     |                  | $          | 6,963 |   | $ | 10,404 |   | $ | 3,914 |   | $ | 12,601 |   | $ | 2,902 |   |
|                                                                                                           |       |                                       |       |                  |       |   |   |   |   |   |   |   |   |
| Fixed Charges:                                                                                                 |       |                                       |       |                  |       |   |   |   |   |   |   |   |   |
| Interest expense (a)                                                                                           |       | 13,561                                     |       | 12,767                |       | 6,343 |   | 835 |   | 3,358 |   | 4,409 |   |
| Interest portion of rent expense (b)                                                                           |       | 96                                         |       | 96                    |       | 66 |   | 22 |   | 84 |   | 101 |   |
| Total fixed charges                                                                                            |       | 13,657                                     |       | 12,863                |       | 6,409 |   | 857 |   | 3,442 |   | 4,510 |   |
|                                                                                                           |       |                                       |       |                  |       |   |   |   |   |   |   |   |   |
| Total earnings (c)                                                                                             |       | $                                          | 27,319     |                  | $          | 19,826 |   | $ | 16,813 |   | $ | 4,771 |   | $ | 16,043 |   | $ | 7,412 |   |
|                                                                                                           |       |                                       |       |                  |       |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                                                                             |       | 2.0                                        |       | 1.5                   |       | 2.6 |   | 5.6 |   | 4.7 |   | 1.6 |   |

 

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(a)          Interest expense includes amortization ofdeferred financing fees.

 

(b)         Includes approximately one-third of the rentexpense for each period presented which management believes is a reasonableapproximation 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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