Mohegan Basketball Club S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

MOHEGAN TRIBAL GAMING AUTHORITY

COMPUTATION OF RATIOS OF EARNINGS TO FIXED CHARGES

	Fiscal Year Ended September 30,														Six Months Ended March 31,
	2004		2003			2002			2001			2000			2005		2004
Income from continuing operations before minority interest	$	102,869	$	95,685		$	100,032		$	214,532		$	146,608		$	62,368	$	60,821
Amortization of capitalized interest		3,966		4,059			2,730			757			757			1,983		1,983
Fixed charges		109,569		120,939			127,378			93,476			74,926			55,493		55,012
Capitalized interest		—		—			(12,353	)		(40,715	)		(9,880	)		—		—
Minority interest		18		—			—			—			—			195		—
Earnings	$	216,422	$	220,683		$	217,787		$	268,050		$	212,411		$	120,039	$	117,816
Interest expense	$	73,049	$	79,799	(A)	$	71,287	(A)	$	11,754	(A)	$	37,799		$	39,849	$	36,229
Capitalized interest		—		—			12,353			40,715			9,880			—		—
Accretion of discount to the relinquishment liability		29,939		33,592			36,333			35,833			23,053			13,733		14,970
Amortization of debt issuance costs		5,921		6,687			6,602			4,536			3,225			1,603		3,440
Interest portion of rental expense (B)		660		861			803			638			969			308		373
Total fixed charges	$	109,569	$	120,939		$	127,378		$	93,476		$	74,926		$	55,493	$	55,012
Ratio of earnings to fixed charges		1.98		1.82			1.71			2.87			2.83			2.16		2.14

(A) Interest expense on debt excludes as a fixed charge the effects of changes in fair value of derivative instruments of ($3.0) million, ($1.3) million and $4.1 million for the fiscal years ended September 30, 2003, 2002 and 2001, respectively.

(B) A factor of 10% was used to calculate interest portion of rental expense, which we believe to be a reasonable approximation.