**Exhibit 12**

 

UNITED STATES CELLULARCORPORATION

 

RATIO OF EARNINGS TOFIXED CHARGES

 
| ** **                                                                           | ** ** | **Six Months Ended  June 30,** | ** ** |
|--------------------------------------------------------------------------------------|------------|-----------------------------------------------|------------|
| ** **                                                                           |
| ** **                                                                           | ** ** | **2008**                                      | ** ** | **2007** | ** ** |
| ** **                                                                           | ** ** | **(Dollars in thousands)**                    | ** ** |
| EARNINGS:                                                                            |       |                                          |       |   |   |
| Income before income taxes and minority  interest                                    |       | $                                             | 244,073    |   | $ | 364,071 |   |
| Add (deduct):                                                                        |       |                                          |       |   |   |
| Equity in earnings of unconsolidated  entities                                       |       | (44,042                                       | )          | (46,078 | ) |
| Distributions from unconsolidated  entities                                          |       | 45,569                                        |       | 43,169 |   |
| Minority interests in pre-tax income of  subsidiaries that do not have fixed charges |       | (11,520                                       | )          | (9,390 | ) |
|                                                                                 |       | $                                             | 234,080    |   | $ | 351,772 |   |
| Add fixed charges:                                                                   |       |                                          |       |   |   |
| Consolidated interest expense(1)                                                     |       | 40,889                                        |       | 45,009 |   |
| Interest portion (1/3) of consolidated  rent expense                                 |       | 18,265                                        |       | 17,130 |   |
|                                                                                 |       | $                                             | 293,234    |   | $ | 413,911 |   |
|                                                                                 |       |                                          |       |   |   |
| FIXED CHARGES:                                                                       |       |                                          |       |   |   |
| Consolidated interest expense(1)                                                     |       | $                                             | 40,889     |   | $ | 45,009 |   |
| Interest portion (1/3) of consolidated  rent expense                                 |       | 18,265                                        |       | 17,130 |   |
|                                                                                 |       | $                                             | 59,154     |   | $ | 62,139 |   |
|                                                                                 |       |                                          |       |   |   |
| RATIO OF EARNINGS TO FIXED CHARGES                                                   |       | 4.96                                          |       | 6.66 |   |

 

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(1)  Interest expense on income taxcontingencies is not included in fixed charges.

 

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