EXHIBIT 11.1

                STATEMENTS RE COMPUTATION OF EARNINGS PER SHARE

[ARTICLE] 5
[MULTIPLIER] 1,000

                             
[PERIOD-TYPE]                   3-MOS
[FISCAL-YEAR-END]                          MAY-31-1999
[PERIOD-START]                             MAR-01-1999
[PERIOD-END]                               MAY-31-1999
[COMMON]                                         9,524
[NET-INCOME]                                   (14,139)
[EPS-BASIC]                                      (1.49)
[COMMON]                                         9,524
[NET-INCOME]                                   (14,139)
[EPS-DILUTED]                                    (1.49)
[FISCAL-YEAR-END]                          MAY-31-1998
[PERIOD-START]                             MAR-01-1998
[PERIOD-END]                               MAY-31-1998
[COMMON]                                         9,987
[NET-INCOME]                                     1,297
[EPS-BASIC]                                       0.13
[COMMON]                                        10,008
[NET-INCOME]                                     1,297
[EPS-DILUTED]                                     0.13
[PERIOD-TYPE]                  12-MOS
[FISCAL-YEAR-END]                          MAY-31-1999
[PERIOD-START]                             JUN-01-1998
[PERIOD-END]                               MAY-31-1999
[COMMON]                                         9,440
[NET-INCOME]                                   (12,612)
[EPS-BASIC]                                      (1.34)
[COMMON]                                         9,440
[NET-INCOME]                                   (12,612)
[EPS-DILUTED]                                    (1.34)
[FISCAL-YEAR-END]                          MAY-31-1998
[PERIOD-START]                             JUN-01-1997
[PERIOD-END]                               MAY-31-1998
[COMMON]                                         9,546
[NET-INCOME]                                   (11,638)
[EPS-BASIC]                                      (1.22)
[COMMON]                                         9,546
[NET-INCOME]                                   (11,638)
[EPS-DILUTED]                                    (1.22)