**Exhibit 12**

 

UNITED STATES CELLULARCORPORATION

 

RATIO OF EARNINGS TOFIXED CHARGES

 
| ** **                                                                                      | ** ** | **Three Months Ended** | ** ** |
|-------------------------------------------------------------------------------------------------|------------|------------------------|------------|
| ** **                                                                                      | ** ** | **March 31,**     | ** ** |
| **(Dollars  in thousands)**                                                                     | ** ** | **2010**               | ** ** | **2009** | ** ** |
| EARNINGS:                                                                                       |       |                   |       |   |   |
| Income before income  taxes                                                                     |       | $                      | 88,149     |   | $ | 125,736 |   |
| Add (deduct):                                                                                   |       |                   |       |   |   |
| Equity in earnings  of unconsolidated entities                                                  |       | (24,694                | )          | (25,327 | ) |
| Distributions from  unconsolidated entities                                                     |       | 7,238                  |       | 5,908 |   |
| Amortization of  capitalized interest                                                           |       | 109                    |       | 63 |   |
| Income attributable  to noncontrolling interests in subsidiaries that do not have fixed charges |       | (6,051                 | )          | (6,402 | ) |
|                                                                                            |       | $                      | 64,751     |   | $ | 99,978 |   |
| Add fixed charges:                                                                              |       |                   |       |   |   |
| Consolidated  interest expense (1)                                                              |       | 16,286                 |       | 19,287 |   |
| Interest portion  (1/3) of consolidated rent expense                                            |       | 10,421                 |       | 10,432 |   |
|                                                                                            |       | $                      | 91,458     |   | $ | 129,697 |   |
|                                                                                            |       |                   |       |   |   |
| FIXED CHARGES:                                                                                  |       |                   |       |   |   |
| Consolidated  interest expense (1)                                                              |       | $                      | 16,286     |   | $ | 19,287 |   |
| Capitalized interest                                                                            |       | 534                    |       | 208 |   |
| Interest portion  (1/3) of consolidated rent expense                                            |       | 10,421                 |       | 10,432 |   |
|                                                                                            |       | $                      | 27,241     |   | $ | 29,927 |   |
|                                                                                            |       |                   |       |   |   |
| RATIO OF EARNINGS TO  FIXED CHARGES                                                             |       | 3.36                   |       | 4.33 |   |

 

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(1)   Interest expense on income tax contingenciesis not included in fixed charges.

 

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