**Exhibit      11**

|                                                                                                                                                                                                                        |   | **Year                ended December 31,** |       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------|------------|
|                                                                                                                                                                                                                        |   | **2007**                                   |       | **2006** |   | **2005** |   |
| Basic:                                                                                                                                                                                                                      |   |                                  |       |   |   |   |   |
| Weighted                average shares outstanding                                                                                                                                                                          |   |                                       | 15,810,705 |   |   | 15,274,498 |   |   | 15,271,637 |   |
|                                                                                                                                                                                                                        |   |                                       |       |   |   |   |   |   |   |   |
| Net                loss                                                                                                                                                                                                     |   | $                                          | (6,585     | ) | $ | (6,782 | ) | $ | (5,020 | ) |
|                                                                                                                                                                                                                        |   |                                       |       |   |   |   |   |   |   |   |
| Basic                loss per share:                                                                                                                                                                                        |   | $                                          | (0.42      | ) | $ | (0.44 | ) | $ | (0.33 | ) |
|                                                                                                                                                                                                                        |   |                                       |       |   |   |   |   |   |   |   |
| Diluted:                                                                                                                                                                                                                    |   |                                       |       |   |   |   |   |   |   |   |
| Weighted                average shares outstanding                                                                                                                                                                          |   |                                       | 15,810,705 |   |   | 15,274,498 |   |   | 15,271,637 |   |
|                                                                                                                                                                                                                        |   |                                       |       |   |   |   |   |   |   |   |
| Net                effect of dilutive stock options and warrants based                on the treasury stock method using the year-end market price, if                higher                than average market price  |   |                                       | -          |   |   | - |   |   | - |   |
|                                                                                                                                                                                                                        |   |                                       |       |   |   |   |   |   |   |   |
| Total                                                                                                                                                                                                                       |   |                                       | 15,810,705 |   |   | 15,274,498 |   |   | 15,271,637 |   |
|                                                                                                                                                                                                                        |   |                                       |       |   |   |   |   |   |   |   |
| Net                loss:                                                                                                                                                                                               |   |                                       |       |   |   |   |   |   |   |   |
| Net                loss                                                                                                                                                                                                     |   | $                                          | (6,585     | ) | $ | (6,782 | ) | $ | (5,020 | ) |
|                                                                                                                                                                                                                        |   |                                       |       |   |   |   |   |   |   |   |
| Diluted                loss per share:                                                                                                                                                                                 |   |                                       |       |   |   |   |   |   |   |   |
| Total                                                                                                                                                                                                                       |   | $                                          | (0.42      | ) | $ | (0.44 | ) | $ | (0.33 | ) |

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