Exhibit 12.0



WINN-DIXIE STORES, INC.



COMPUTATION OF CONSOLIDATED RATIOS OF EARNINGS TO FIXED CHARGES

(Amounts in thousands except ratios)



|                                                      |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|----------------------------------------------------- |  | ------ | ------- | - | ---- | ------- | - | ---- | ------- | - | ---- | ------- | - | ---- | -------- | -
|                                                      |  | 2004** |         |   | 2003 |         |   | 2002 |         |   | 2001 |         |   | 2000 |         
|Fixed charges:                                        |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|Interest expense                                      |  | $      | 14,377  |   |      | 40,442  |   |      | 61,595  |   |      | 52,845  |   |      | 47,088   |  
|Capitalized interest                                  |  |        | 1,628   |   |      | 2,375   |   |      | 642     |   |      | 5,863   |   |      |         |  
|Interest component of rental expense                  |  |        | 194,720 |   |      | 204,074 |   |      | 206,104 |   |      | 226,183 |   |      | 237,990  |  
|                                                      |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|Fixed charges                                         |  | $      | 210,725 |   |      | 246,891 |   |      | 268,341 |   |      | 284,891 |   |      | 285,078  |  
|                                                      |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|Earnings:                                             |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|Income (loss) from continuing operations before taxes |  | $      | (87,504 | ) |      | 315,443 |   |      | 286,189 |   |      | 114,033 |   |      | (250,467 | )
|Add: Fixed charges                                    |  |        | 210,725 |   |      | 246,891 |   |      | 268,341 |   |      | 284,891 |   |      | 285,078  |  
|Less: Capitalized interest                            |  |        | (1,628  | ) |      | (2,375  | ) |      | (642    | ) |      | (5,863  | ) |      |         |  
|                                                      |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|Total earnings                                        |  | $      | 121,593 |   |      | 559,959 |   |      | 553,888 |   |      | 393,061 |   |      | 34,611   |  
|                                                      |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|Ratio of earnings to fixed charges:                   |  |        |         |   |      |         |   |      |         |   |      |         |   |      |          |  
|Total earnings                                        |  | $      | 121,593 |   |      | 559,959 |   |      | 553,888 |   |      | 393,061 |   |      | 34,611   |  
|Fixed charges                                         |  | $      | 210,725 |   |      | 246,891 |   |      | 268,341 |   |      | 284,891 |   |      | 285,078  |  
|Ratio                                                 |  |        | 0.6     |   |      | 2.3     |   |      | 2.1     |   |      | 1.4     |   |      | *        |  

---

|* | The dollar amount of the coverage deficiency for the year ended June 28, 2000 was $250 million. The dollar amount of the coverage deficiency for the year ended June 30, 2004 was $89
million.
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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