Exhibit 12.1

STATEMENT REGARDING THE COMPUTATION OF RATIO OF COMBINED FIXED CHARGES AND PREFERENCE DIVIDENDS TO EARNINGS

 

            

Year Ended December 31,

 
     Nine Months Ended
September 30,
2006
    2005     2004     2003     2002     2001  

Fixed charges:

            

Interest expense

   $ 225,000     $ 533,000     $ 795,000     $ 420,000     $ 333,000     $ 327,000  

Estimated interest portion of rent expense

     1,551,000       2,130,000       2,152,000       2,284,000       1,536,000       415,000  
                                                

Total fixed charges

   $ 1,776,000       2,663,000     $ 2,947,000     $ 2,704,000     $ 1,869,000     $ 742,000  
                                                

Earnings:

            

Loss from continuing operations before income taxes

   $ (15,226,000 )   $ (24,357,000 )   $ (23,733,000 )   $ (24,450,000 )   $ (27,932,000 )   $ (9,240,000 )

Add: Fixed charges

     1,776,000       2,663,000       2,947,000       2,704,000       1,869,000       742,000  

Amortization of capitalized interest

     —         2,000       13,000       14,000       12,000       8,000  
                                                

Total earnings

   $ 13,450,000     $ (21,692,000 )   $ (20,773,000 )   $ (21,732,000 )     (26,051,000 )   $ (8,490,000 )
                                                

Ratio of combined fixed charges and preference dividends to earnings(1)

     —         —         —         —         —         —    

(1) For the years ended December 31, 2005, 2004, 2003, 2002 and 2001 and the nine months ended September 30, 2006, the earnings were insufficient to cover fixed charges by $24,357,000, $23,733,000, $24,450,000, $27,932,000, $9,240,000 and $15,226,000, respectively.