Lamar Pensacola Transit S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES⁽¹⁾

     The following table sets forth Lamar Media’s ratio of earnings to fixed charges for the periods indicated.

																		MONTHS
														SIX MONTHS				ENDED
	YEARS ENDED DECEMBER 31,													ENDED JUNE 30,				JUNE 30,
(dollars in thousands)	2001			2002			2003			2004		2005		2005		2006		2006
Net (loss) income	$	(97,566	)	$	(24,958	)	$	(22,168	)	$	24,219	$	47,470	$	27,577	$	20,736	$	40,629
Income tax (benefit) expense		(38,870	)		(12,434	)		(12,338	)		11,764		35,488		19,385		15,668		31,771
Fixed charges		156,168			139,376			126,245			116,409		137,889		64,570		80,947		154,266
Earnings		19,732			101,984			91,739			152,392		220,847		111,532		117,351		226,666
Interest expense, net		114,590			94,061			77,350			64,425		80,345		36,324		50,333		94,354
Rents under leases representative of an interest factor (1/3)		41,578			45,315			48,895			51,984		57,544		28,246		30,614		59,912
Preferred dividends		0			0			0			0		0		0		0		0
Fixed charges		156,168			139,376			126,245			116,409		137,889		64,570		80,947		154,266
Ratio of earnings to fixed charges(2)		0.1x			0.7x			0.7x			1.3x		1.6x		1.7x		1.4x		.7x

(1)

The ratio of earnings to fixed charges is defined as earnings divided by fixed charges. For purposes of this ratio, earnings is defined as net income (loss) before income taxes and cumulative effect of a change in accounting principle and fixed charges. Fixed charges is defined as the sum of interest expense, preferred stock dividends and the component of rental expense that we believe to be representative of the interest factor for those amounts.

(2)

For the years ended December 31, 2001, 2002 and 2003 and the twelve months ended June 30, 2006, earnings were insufficient to cover fixed charges by $136.4 million, $37.4 million, $34.5 million and $72.4 million, respectively.