Wright Medical 10-Q 2008 Q2 Quarterly report

EXHIBIT 12

Wright Medical Group, Inc.
Ratio of Earnings to Fixed Charges

The following table presents our historical ratios of earnings to fixed charges for the three months ended June 30, 2008 and for the years ended December 31 of the years indicated. We compute this ratio by dividing the sum of earnings before income taxes and fixed charges by fixed charges. Fixed charges represent interest expense, amortization of debt issuance costs, and the interest factor of all rentals, consisting of an appropriate interest factor on operating leases.

	Six Months
	Ended
	June 30,		Year Ended December 31,
	2008(1),(2)		2007(1),(2)		2006(2)		2005		2004		2003
Ratio of earnings to fixed charges		2.1		1.8		9.6		13.9		15.9		13.9

(1)

In June 2007, we announced our plans to close our facilities in Toulon, France. During the six months ended June 30, 2008 we recognized $4.9 million of restructuring charges related to this closure. In the year ended December 31, 2007, we recognized $18.9 million of restructuring charges. For further discussion of our restructuring charges, see Note 12 to our condensed consolidated financial statements.

(2)

Effective January 1, 2006, we adopted Statement of Financial Accounting Standards No. 123 (Revised 2004),Share-Based Payment, which requires stock-based compensation costs to be measured using the grant date fair value and recognized as expense over the vesting period. We elected the modified prospective method of transition, under which prior periods are not revised for comparative purposes. As a result, 2008, 2007 and 2006 amounts are not comparable to prior years.