Exhibit 12.0



WINN-DIXIE STORES, INC.



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

(Amounts in thousands except ratios)



|                                                        |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|------------------------------------------------------- |  | ---- | -------- | --- | ------ | ------- | - | ---- | ------- | - | ---- | ------- | - | ---- | ------- | -
|                                                        |  | 2005 |          |     | 2004** |         |   | 2003 |         |   | 2002 |         |   | 2001 |        
|Fixed charges:                                          |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|Interest expense                                        |  | $    | 33,166   |     |        | 14,377  |   |      | 40,442  |   |      | 61,595  |   |      | 52,845  |  
|Capitalized interest                                    |  |      | 1,419    |     |        | 1,628   |   |      | 2,375   |   |      | 642     |   |      | 5,863   |  
|Interest component of rental expense                    |  |      | 165,063  |     |        | 194,720 |   |      | 204,074 |   |      | 206,104 |   |      | 226,183 |  
|                                                        |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|Fixed charges                                           |  | $    | 199,648  |     |        | 210,725 |   |      | 246,891 |   |      | 268,341 |   |      | 284,891 |  
|                                                        |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|(Loss) earnings:                                        |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|(Loss) earnings from continuing operations before taxes |  | $    | (500,803 | )   |        | (87,504 | ) |      | 315,443 |   |      | 286,189 |   |      | 114,033 |  
|Add: Fixed charges                                      |  |      | 199,648  |     |        | 210,725 |   |      | 246,891 |   |      | 268,341 |   |      | 284,891 |  
|Less: Capitalized interest                              |  |      | (1,419   | )   |        | (1,628  | ) |      | (2,375  | ) |      | (642    | ) |      | (5,863  | )
|                                                        |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|Total (loss) earnings                                   |  | $    | (302,574 | )   |        | 121,593 |   |      | 559,959 |   |      | 553,888 |   |      | 393,061 |  
|                                                        |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|Ratio of (loss) earnings to fixed charges:              |  |      |          |     |        |         |   |      |         |   |      |         |   |      |         |  
|Total (loss) earnings                                   |  | $    | (302,574 | )   |        | 121,593 |   |      | 559,959 |   |      | 553,888 |   |      | 393,061 |  
|Fixed charges                                           |  | $    | 199,648  |     |        | 210,725 |   |      | 246,891 |   |      | 268,341 |   |      | 284,891 |  
|Ratio                                                   |  |      | (1.5     | ) * |        | 0.6     | * |      | 2.3     |   |      | 2.1     |   |      | 1.4     |  

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|* | The dollar amount of the coverage deficiency for the years ended June 29, 2005 and June 30, 2004 was $502.2 million and $89.1 million, respectively.
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------

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