Boston Piano S-4 Registration of securities issued in business combination transactions

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EXHIBIT 12.1

Steinway Musical Instruments, Inc.
Computation of Ratio of Earnings to Fixed Charges
(Dollars in Thousands)

		1996		1997		1998		1999		2000		4/1/00		3/31/01
Pretax income		$	15,913	$	26,156	$	31,057	$	29,745	$	27,404	$	8,757	$	8,700
Computation of fixed charges:
	Interest expense		17,870		13,504		12,982		14,183		17,401		3,579		5,087
	Amortization of deferred financing costs		1,056		891		891		1,005		1,006		214		339
	Estimated interest component of rental expense		1,059		1,048		1,213		1,307		1,326		325		325
	Total fixed charges	$	19,985	$	15,443	$	15,086	$	16,495	$	19,733	$	4,118	$	5,751
Total earnings and fixed charges		$	35,898	$	41,599	$	46,143	$	46,240	$	47,137	$	12,875	$	14,451
Ratio of earnings to fixed charges			1.8x		2.7x		3.1x		2.8x		2.4x		3.1x		2.5x

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EXHIBIT 12.1

Steinway Musical Instruments, Inc. Computation of Ratio of Earnings to Fixed Charges (Dollars in Thousands)