EXHIBIT 11
                Statements Re Computation of Earnings Per Share

                                 
[ARTICLE]                                 5
[MULTIPLIER]                          1,000
[PERIOD-TYPE]                         3-MOS
[FISCAL-YEAR-END]               MAY-31-2001
[PERIOD-START]                  JUN-01-2000
[PERIOD-END]                    AUG-31-2000
[COMMON]                              8,669
[NET-INCOME]                              8
[EPS-BASIC]                          0.00
[COMMON]                              8,776
[NET-INCOME]                              8
[EPS-DILUTED]                          0.00
[FISCAL-YEAR-END]               MAY-31-2000
[PERIOD-START]                  JUN-01-1999
[PERIOD-END]                    AUG-31-1999
[COMMON]                              8,946
[NET-INCOME]                          2,005
[EPS-BASIC]                          0.22
[COMMON]                              9,025
[NET-INCOME]                          2,005
[EPS-DILUTED]                          0.22