Exhibit 12
<TABLE>

                             AMERICAN STANDARD INC.
              COMPUTATION OF THE RATIO OF EARNINGS TO FIXED CHARGES
                              (Dollars in Millions)
                                                                                                   Three Months
<CAPTION>
                                                          For the Years ended December 31,        Ended March 31,
                                                         ---------------------------------        ---------------
                                                1995      1996      1997      1998       1999       1999       2000
                                                -----     -----     -----     -----      -----      -----      ----
<S>                                            <C>       <C>       <C>       <C>       <C>         <C>        <C>

Income from continuing
   operations before income taxes             $234.0     $71.1    $347.0    $189.8     $451.5      $83.9      $99.7

Equity in net (income) loss of
   associated companies net of dividends
   received                                     11.0      11.8      (2.9)     (3.6)      (5.1)      (4.7)      (3.2)

Amortization of capitalized interest             1.1       1.3       1.4       1.6        1.8         .4         .5

Interest expense                               213.3     198.2     192.2     188.4      192.1       45.9       48.3

Rental expense factor                           23.0      27.3      25.0      26.5       33.9        8.2       11.7
                                              -------   ------    ------    ------     ------     ------     ------

Earnings available for fixed charges          $482.4    $309.7    $562.7    $402.7     $674.2     $133.7     $157.0
                                              =======   ======    =======   =======    =======    =======    ======

Interest expense                              $213.3    $198.2    $192.2    $188.4     $192.1      $45.9      $48.3

Capitalized interest                             4.0       3.9       3.8       4.5        3.3         .8         .5

Rental expense factor                           23.0      27.3      25.0      26.5       33.9        8.2       11.7
                                             -------    ------    ------    ------     ------     ------     ------
Fixed charges                                 $240.3    $229.4    $221.0    $219.4     $229.3      $54.9      $60.5
                                             =======   =======   =======   =======    =======     ======     =======

Ratio of earnings to fixed charges (a)           2.0       1.3       2.5       1.8        2.9        2.4        2.6
<FN>

a)   For the purpose of computing the ratio of earnings to fixed charges,  fixed
     charges  consist of  interest  on debt  (including  capitalized  interest),
     amortization  of debt  discount  and  expense,  and a  portion  of  rentals
     determined  to  be   representative   of  interest.   Earnings  consist  of
     consolidated net income before income taxes,  plus fixed charges other than
     capitalized  interest but including the amortization  thereof,  adjusted by
     the excess or deficiency of dividends over income of entities accounted for
     by the equity method.
</FN>
</TABLE>