EXHIBIT
99.10


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              KPMG
      LLPChartered
      Accountants600-128
      4th Avenue
      SouthSaskatoon
      Saskatchewan S7K 1M8
                Canada
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              (306)
      934-6200(306)
      934-6233              
      www.kpmg.ca





REPORT
OF INDEPENDENT REGISTERED


PUBLIC
ACCOUNTING FIRM





To
the Board of Directors of Claude Resources Inc.




We
have audited Claude Resources Inc. ("the Company")’s internal control over
financial reporting as of December 31, 2008, based on the criteria established
in Internal Control - Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO). The Company's management is
responsible for maintaining effective internal control over financial reporting
and for its assessment of the effectiveness of internal control over financial
reporting, included in the accompanying management’s discussion and analysis.
Our responsibility is to express an opinion the Company's internal control over
financial reporting based on our audit.




We
conducted our audit in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether effective
internal control over financial reporting was maintained in all material
respects. Our audit included obtaining an understanding of internal control over
financial reporting, assessing the risk that a material weakness exists, and
testing and evaluating the design and operating effectiveness of internal
control based on the assessed risk. Our audit also included performing such
other procedures as we considered necessary in the circumstances. We believe
that our audit provides a reasonable basis for our opinion.




A
company's internal control over financial reporting is a process designed to
provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. A company's internal control over
financial reporting includes those policies and procedures that (1) pertain to
the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the company; (2)
provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures of the company are
being made only in accordance with authorizations of management and directors of
the company; and (3) provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use, or disposition of the company's
assets that could have a material effect on the financial
statements.




Because
of its inherent limitations, internal control over financial reporting may not
prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.




In
our opinion, the Companymaintained, in all
material respects, effective internal control over financial reporting as of
December 31, 2008, based on the criteria established in Internal Control -
Integrated Framework issued by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO).




We
also have conducted our audits on the consolidated financial statements in
accordance with Canadian generally accepted auditing standards and the standards
of the Public Company Accounting Oversight Board (United States). Our report
dated March 27, 2009 expressed an unqualified opinion on those consolidatedfinancial
statements.









Chartered
Accountants








/s/ KPMG
    LLPSaskatoon, Canada

                    March
      27, 2009


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      LLP, is a Canadian limited liability partnership and a member firm of the
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