<TABLE>
                                                                                               EXHIBIT 12

                        AMERICAN STANDARD COMPANIES INC.
              COMPUTATION OF THE RATIO OF EARNINGS TO FIXED CHARGES
                              (Dollars in Millions)

<CAPTION>
                                                                                             For the Nine
                                                                                             Months Ended

                                                     FOR THE YEARS ENDED DECEMBER 31,        SEPTEMBER 30,
                                                 --------------------------------------     -------------
                                                1994     1995     1996     1997   1998       1998    1999
                                                -----    -----    -----    -----  -----     -----   -----
<S>                                           <C>       <C>      <C>      <C>    <C>       <C>     <C>

Income (loss) from continuing

   operations before taxes                    $(15.2)  $226.9    $57.6   $236.8  $165.4    $263.4   $357.1

Equity in net (income) loss of
   associated companies net of dividends
   received                                      1.1     11.0     11.8     (2.9)   (3.6)     (2.6)    (5.2)

Amortization of capitalized interest             1.0      1.1      1.3      1.4     1.6       1.2      1.3

Interest expense                               259.4    213.3    198.2    192.2   188.4     145.4    140.5

RENTAL EXPENSE FACTOR                           17.6     23.0     27.3     25.0    26.5      19.7     31.8
                                                -----    -----   -----    -----   -----     -----    -----


EARNINGS AVAILABLE FOR FIXED CHARGES          $263.9   $475.3   $296.2   $452.5  $378.3    $427.1   $525.5
                                              ======   ======   ======   ======  ======    ======   ======

Interest expense                              $259.4   $213.3   $198.2   $192.2  $188.4    $145.4   $140.5

Capitalized interest                             2.9      4.0      3.9      3.8     4.5       2.9      2.5

RENTAL EXPENSE FACTOR                           17.6     23.0     27.3     25.0    26.5      19.7     31.8
                                                -----    -----   -----    -----   -----     -----    -----


FIXED CHARGES                                 $279.9   $240.3   $229.4   $221.0  $219.4    $168.0   $174.8
                                              ======   ======   ======   ======  ======    ======   ======

Ratio of earnings to fixed charges (a)           -(b)     2.0      1.3      2.0     1.7       2.5      3.0
<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.

(b)  Earnings  were  insufficient  to cover  fixed  charges  for the year  ended
     December 31, 1994 by $16.0 million.
</FN>
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