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EXHIBIT 11.01

RECONCILIATION OF NET (INCOME) LOSS AND PRO FORMA EARNINGS PER COMMON SHARE
  AMOUNTS IN THOUSANDS, EXCEPT PER SHARE DATA

                           (UNAUDITED)



                                                                   SIX              SIX            THREE           THREE
                                                               MONTHS ENDED     MONTHS ENDED    MONTHS ENDED    MONTHS ENDED
                                                                JUNE 30,         JUNE 30,        JUNE 30,         JUNE 30,
                                                                  1999             2000            1999             2000
                                                              --------------   --------------  --------------   -------------
                                                                                                   
EARNINGS (LOSS) PER SHARE

Basic net income (loss) per share:

    NUMERATOR:

       Basic net income (loss)                                     ($73,275)          $9,377          $7,152          $9,463
                                                              ==============   ==============  ==============   =============

    DENOMINATOR:

       Basic weighted average shares outstanding                 34,836,094       45,194,597      37,168,280      45,201,185
                                                              ==============   ==============  ==============   =============

       Basic net income (loss) per share                            ($2.10)            $0.21           $0.19           $0.21
                                                              ==============   ==============  ==============   =============

Diluted earnings (loss) per share:

    NUMERATOR:

       Basic net income (loss)                                     ($73,275)          $9,377          $7,152          $9,463
       Dilutive effect of TIDES securities, net of taxes
                                                                          -            2,344               -           1,172
                                                              --------------   --------------  --------------   -------------
       Diluted net income (loss)                                   ($73,275)         $11,721          $7,152         $10,635
                                                              ==============   ==============  ==============   =============

    DENOMINATOR:

       Weighted average shares outstanding                       34,836,094       45,194,597      37,168,280      45,201,185
       Dilutive effect of options                                   414,886          297,568         414,886         305,275

       Dilutive effect of weighted average outstanding
       of TIDES securities                                                         2,841,000                       2,841,000
                                                              --------------   --------------  --------------   -------------
       Dilutive weighted average shares outstanding              35,250,980       48,333,165      37,583,166      48,347,460
                                                              ==============   ==============  ==============   =============

       Diluted earnings (loss) per share                            ($2.08)            $0.24           $0.19           $0.22
                                                              ===============================================   =============
       If anti-dilutive, use Basic                             Anti-dilutive   Anti-dilutive                   Anti-dilutive


PRO FORMA DATA:

Basic pro forma income (loss) per share:

    NUMERATOR:

       Pro forma net income                                          $7,405
                                                              ==============

    DENOMINATOR:

       Weighted average shares outstanding                       34,836,094
                                                              ==============

       Basic pro forma earnings per share                             $0.21
                                                              ==============
Diluted pro forma earnings per share:

    NUMERATOR:
       Pro forma net income                                          $7,405
                                                              ==============
    DENOMINATOR:

       Weighted average shares outstanding                       34,836,094
       Dilutive effect of options                                   414,886
                                                              --------------
       Dilutive weighted average shares outstanding              35,250,980
                                                              ==============

       Diluted pro forma earnings per share                           $0.21
       If anti-dilutive, use Basic


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