COMPUTATION OF PER SHARE EARNINGS

Published on November 10, 2005




Exhibit 11 Statement re. Computation of Per Share Earnings



STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS


The following calculation of per share earnings is based on the average number
of shares outstanding for the year ended August 31, 2005.

Average number of shares outstanding for the year
ended August 31, 2005: 1,295,000 shares (i)

Loss for the year ended August 31, 2005 $ 13,105

Net loss per common share $ (0.01)
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(i) Subsequent to the year end, the Company issued 990,000 common shares.