Exhibit 12

BROADWING CORPORATION

CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES

(Unaudited)



|                                                                                        |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |  
|--------------------------------------------------------------------------------------- |  | --------------------------------- | ---------------- | - | ----------- | ---------------- | -------- | - | ---------------- | - | -------- | ---------------- |  | - | ---------------- | - |  | - | -------- | - |  | - | ---------- | -
|                                                                                        |  | Nine MonthsEndedSeptember 30,2006 |                  |   | Years Ended |                 
|                                                                                        |  |                                   | December 31,2005 |   |             | December 31,2004 |          |   | December 31,2003 |   |          | December 28,2002 |  |   | December 29,2001 |  
|                                                                                        |  | (in thousands)                    |                 
|Loss before income taxes                                                                |  | $                                 | (48,445          | ) |             | $                | (133,428 | ) |                  | $ | (152,181 | )                |  | $ | (260,858         | ) |  | $ | (507,760 | ) |  | $ | (1,378,093 | )
|Add: estimated fixed charges                                                            |  |                                   | 17,771           |   |             |                  | 38,621   |   |                  |   | 46,841   |                  |  |   | 7,571            |   |  |   | 3,283    |   |  |   | 7,240      |  
|Add: estimated amortization of capitalized interest                                     |  |                                   | 958              |   |             |                  | 845      |   |                  |   | 103      |                  |  |   |                 |   |  |   |         |   |  |   |           |  
|Less: interest capitalized                                                              |  |                                   | (875             | ) |             |                  | (6,962   | ) |                  |   | (4,066   | )                |  |   |                 |   |  |   |         |   |  |   |           |  
|Less: minority interest                                                                 |  |                                   |                 |   |             |                  |         |   |                  |   |         |                  |  |   | 387              |   |  |   |         |   |  |   |           |  
|                                                                                        |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |  
|Total earnings available for fixed charges                                              |  | $                                 | (30,591          | ) |             | $                | (100,924 | ) |                  | $ | (109,303 | )                |  | $ | (252,900         | ) |  | $ | (504,477 | ) |  | $ | (1,370,853 | )
|                                                                                        |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |  
|                                                                                        |  |                                   |                  |   |             |                 
|Estimate of interest factor on rentals                                                  |  |                                   | 9,975            |   |             |                  | 13,300   |   |                  |   | 11,500   |                  |  |   | 7,067            |   |  |   | 2,167    |   |  |   | 3,367      |  
|Interest expense, including amortization of premiums, discounts and debt issuance costs |  |                                   | 6,921            |   |             |                  | 18,359   |   |                  |   | 31,275   |                  |  |   | 504              |   |  |   | 1,116    |   |  |   | 3,873      |  
|Interest capitalized                                                                    |  |                                   | 875              |   |             |                  | 6,962    |   |                  |   | 4,066    |                  |  |   |                 |   |  |   |         |   |  |   |           |  
|                                                                                        |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |  
|Total fixed charges                                                                     |  | $                                 | 17,771           |   |             | $                | 38,621   |   |                  | $ | 46,841   |                  |  | $ | 7,571            |   |  | $ | 3,283    |   |  | $ | 7,240      |  
|                                                                                        |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |  
|                                                                                        |  |                                   |                  |   |             |                 
|Ratio of earnings to fixed charges                                                      |  |                                   | nm               |   |             |                  | nm       |   |                  |   | nm       |                  |  |   | nm               |   |  |   | nm       |   |  |   | nm         |  
|                                                                                        |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |  
|Additional pre-tax income needed for earnings to cover fixed charges                    |  | $                                 | 48,362           |   |             | $                | 139,545  |   |                  | $ | 156,144  |                  |  | $ | 260,471          |   |  | $ | 507,760  |   |  | $ | 1,378,093  |  
|                                                                                        |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |  
|                                                                                        |  |                                   |                  |   |             |                 
|nm  not meaningful                                                                     |  |                                   |                  |   |             |                  |          |   |                  |   |          |                  |  |   |                  |   |  |   |          |   |  |   |            |