Exhibit 12.0

WINN-DIXIE STORES, INC.

COMPUTATION OF CONSOLIDATED RATIOS OF EARNINGS (LOSS) TO FIXED
CHARGES

(Amounts in thousands except ratios)



|                                                        |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|------------------------------------------------------- |  | ----------------- | ------- | - | ---- | -------- | --- | ------ | ------- | - | ---- | ------- | - | ---- | ------- | -
|                                                        |  | Fiscal Year Ended |        
|                                                        |  | 2006              |         |   | 2005 |          |     | 2004** |         |   | 2003 |         |   | 2002 |        
|Fixed charges:                                          |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|Interest expense                                        |  | $                 | 11,968  |   |      | 33,090   |     |        | 14,377  |   |      | 40,442  |   |      | 61,595  |  
|Capitalized interest                                    |  |                   | 224     |   |      | 1,419    |     |        | 1,628   |   |      | 2,375   |   |      | 642     |  
|Interest component of rental expense                    |  |                   | 103,000 |   |      | 113,865  |     |        | 125,667 |   |      | 129,579 |   |      | 130,868 |  
|                                                        |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|Fixed charges                                           |  | $                 | 115,192 |   |      | 148,374  |     |        | 141,672 |   |      | 172,396 |   |      | 193,105 |  
|                                                        |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|Earnings (loss):                                        |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|Earnings (loss) from continuing operations before taxes |  | $                 | 89,307  |   |      | (193,296 | )   |        | (17,136 | ) |      | 258,695 |   |      | 240,889 |  
|Add: Fixed charges                                      |  |                   | 115,192 |   |      | 148,373  |     |        | 141,673 |   |      | 172,396 |   |      | 193,105 |  
|Less: Capitalized interest                              |  |                   | (224    | ) |      | (1,419   | )   |        | (1,628  | ) |      | (2,375  | ) |      | (642    | )
|                                                        |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|Total earnings (loss)                                   |  | $                 | 204,275 |   |      | (46,342  | )   |        | 122,909 |   |      | 428,716 |   |      | 433,352 |  
|                                                        |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|Ratio of earnings (loss) to fixed charges:              |  |                   |         |   |      |          |     |        |         |   |      |         |   |      |         |  
|Total earnings (loss)                                   |  | $                 | 204,275 |   |      | (46,342  | )   |        | 122,909 |   |      | 428,716 |   |      | 433,352 |  
|Fixed charges                                           |  | $                 | 115,192 |   |      | 148,374  |     |        | 141,672 |   |      | 172,396 |   |      | 193,105 |  
|Ratio                                                   |  |                   | 1.8     |   |      | (0.3     | ) * |        | 0.9     |   |      | 2.5     |   |      | 2.2     |  

---

|* | The dollar amount of the coverage deficiency for fiscal 2005 and 2004 was $194.7 million and $18.8 million, respectively.
|- | -------------------------------------------------------------------------------------------------------------------------

|** | 53 weeks
|-- | --------