**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,** | ** ** | **Year Ended  December 31,** | ** ** |
| ** **                                                                                                      | ** ** | **2006**                                   | ** ** | **2005**                                       | ** ** | **2004** | ** ** | **2003** | ** ** | **2003** | ** ** | **2002** | ** ** |
| Income before provision  for income taxes, discontinued operations, and cumulative effect of  accounting change |       | $                                          | 16,370     |                                           | $          | 13,662 |   | $ | 6,963 |   | $ | 10,404 |   | $ | 3,914 |   | $ | 12,601 |   |
|                                                                                                            |       |                                       |       |                                           |       |   |   |   |   |   |   |   |   |
| Fixed Charges:                                                                                                  |       |                                       |       |                                           |       |   |   |   |   |   |   |   |   |
| Interest expense (a)                                                                                            |       | 14,038                                     |       | 13,561                                         |       | 12,767 |   | 6,343 |   | 835 |   | 3,358 |   |
| Interest portion of  rent expense (b)                                                                           |       | 198                                        |       | 96                                             |       | 96 |   | 66 |   | 22 |   | 84 |   |
| Total fixed charges                                                                                             |       | 14,236                                     |       | 13,657                                         |       | 12,863 |   | 6,409 |   | 857 |   | 3,442 |   |
|                                                                                                            |       |                                       |       |                                           |       |   |   |   |   |   |   |   |   |
| Total earnings (c)                                                                                              |       | $                                          | 30,606     |                                           | $          | 27,319 |   | $ | 19,826 |   | $ | 16,813 |   | $ | 4,771 |   | $ | 16,043 |   |
|                                                                                                            |       |                                       |       |                                           |       |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                                                                              |       | 2.1                                        |       | 2.0                                            |       | 1.5 |   | 2.6 |   | 5.6 |   | 4.7 |   |

 

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(a)          Interestexpense includes amortization of deferred financing fees.

(b)         Includesapproximately one-third of the rent expense for each period presented whichmanagement believes is a reasonable approximation of the interest component ofsuch rentals.

(c)          Totalearnings include income before provision for income taxes, discontinuedoperations, and cumulative effect of accounting change, less fixed charges.

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