|   | KPMG      LLP                                                           Chartered      Accountants                                                           600-128      4th Avenue      South                                                          Saskatoon      Saskatchewan S7K 1M8Canada | Telephone  Fax  Internet   | (306)      934-6200(306)      934-6233                    www.kpmg.ca |
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|   | • | our      auditors' report dated March 27, 2009 on the consolidated balance sheets      of Claude Resources Inc. ("the Company") as at December 31, 2008 and 2007,      and the consolidated statements of earnings (loss), comprehensive income      (loss), shareholders’ equity, and cash flows for the years then      ended, |
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|   | • | our      Report of Independent Registered Public Accounting Firm dated March 27,      2009 on the      Company’s internal control over financial reporting as of December 31,      2008, |
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|   | • | our      auditors' report on reconciliation to United States GAAP dated March 27,      2009, and |
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|   | • | our      Comments by Auditors for US Readers on Canada-US Reporting Differences      dated March 27, 2009 each      of which is      contained in this annual report      on Form 40-F of the Company for the fiscal year ended December 31,      2008. |
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| /s/ KPMG    LLP                           |
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| Saskatoon,      CanadaMarch      27, 2009 |

| KPMG      LLP, is a Canadian limited liability partnership and a member firm of the      KPMGnetwork      of independent member firms affiliated with KPMG International, a Swiss      cooperative.KPMG      Canada provides services to KPMGLLP. |
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