Exhibit
    12.1

DESCRIPTION: STATEMENTS
RE: COMPUTATION OF RATIOS

AEARO CORPORATIONCALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES(DOLLARS IN THOUSANDS)(UNAUDITED)

|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|---------------------------------------------------- | ------------------------------------------------- | ------ | ----------------- | ---- | ------ | - | ------------- | ------ |  | ---- | ------ | -------------------- | - | ------ | ----
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        | Six
    Months Ended
|                                                     | Year
            Ended  September
            30, |       
|                                                     |                                                   |        | September
    30, |      |        |   | March
    31,
|                                                     | 2000                                              |        |                   | 2001 |        |   | 2002          |        |  | 2003 |        | 2004                 |   |        | 2004
|                                                     |                                                   |        |                   |      |        |   |               |        | 
|Earnings:                                            |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|Pre tax
    income (loss) from continuing operations | $                                                 | 12,532 |                   | $    | (3,841 | ) | $             | 11,068 |  | $    | 23,290 |                      | $ | 10,584 |     
|Fixed Charges                                        |                                                   | 26,589 |                   |      | 25,846 |   |               | 22,684 |  |      | 21,561 |                      |   | 11,613 |     
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|Earnings as defined                                  | $                                                 | 39,121 |                   | $    | 22,005 |   | $             | 33,752 |  | $    | 44,851 |                      | $ | 22,197 |     
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|Fixed Charge:                                        |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|Interest Expense, net                                |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|Interest component of operating lease                | $                                                 | 24,479 |                   | $    | 23,755 |   | $             | 24,479 |  | $    | 24,479 |                      | $ | 24,479 |     
|Fixed charges as defined                             |                                                   | 2,110  |                   |      | 2,091  |   |               | 2,593  |  |      | 2,105  |                      |   | 777    |     
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|Adjusted net income                                  | $                                                 | 26,589 |                   | $    | 25,846 |   | $             | 22,684 |  | $    | 21,561 |                      | $ | 11,613 |     
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     
|Ratio of Earnings to Fixed Charges                   |                                                   | 1.5    |                   |      | 0.9    |   |               | 1.5    |  |      | 2.1    |                      |   | 1.9    |     
|                                                     |                                                   |        |                   |      |        |   |               |        |  |      |        |                      |   |        |     

|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|----- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Note: | Ratio of
        earnings to fixed charges is defined pre-tax income from continuing operations
    plus fixed charges divided by fixed charges. Fixed
    charges include interest (including amortization of debt issuance costs)
    and a portion of rental expense assumed to represent interest. Earnings for
    the year ended September 30, 2001 were insufficient to cover fixed charges
    by $3.8 million. Earnings for the six months ended September 30, 2004 were
    insufficient to cover fixed charges by $6.1 million.
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           

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