**Exhibit 12**

 

UNITED STATES CELLULARCORPORATION

 

RATIO OF EARNINGS TOFIXED CHARGES

 
| ** **                                                                           | ** ** | **Nine Months Ended  September 30,** | ** ** |
|--------------------------------------------------------------------------------------|------------|-----------------------------------------------------|------------|
| ** **                                                                           | ** ** | **2008**                                            | ** ** | **2007** | ** ** |
| ** **                                                                           | ** ** | **(Dollars in thousands)**                | ** ** |
| EARNINGS:                                                                            |       |                                                |       |   |   |
| Income before income taxes and minority  interest                                    |       | $                                                   | 384,783    |   | $ | 472,741 |   |
| Add (deduct):                                                                        |       |                                                |       |   |   |
| Equity in earnings of unconsolidated  entities                                       |       | (66,361                                             | )          | (69,860 | ) |
| Distributions from unconsolidated  entities                                          |       | 50,859                                              |       | 47,595 |   |
| Minority interests in pre-tax income of  subsidiaries that do not have fixed charges |       | (16,768                                             | )          | (14,370 | ) |
|                                                                                 |       | $                                                   | 352,513    |   | $ | 436,106 |   |
| Add fixed charges:                                                                   |       |                                                |       |   |   |
| Consolidated interest expense(1)                                                     |       | 60,611                                              |       | 64,634 |   |
| Interest portion (1/3) of consolidated  rent expense                                 |       | 27,745                                              |       | 25,852 |   |
|                                                                                 |       | $                                                   | 440,869    |   | $ | 526,592 |   |
|                                                                                 |       |                                                |       |   |   |
| FIXED CHARGES:                                                                       |       |                                                |       |   |   |
| Consolidated interest expense(1)                                                     |       | $                                                   | 60,611     |   | $ | 64,634 |   |
| Interest portion (1/3) of consolidated  rent expense                                 |       | 27,745                                              |       | 25,852 |   |
|                                                                                 |       | $                                                   | 88,356     |   | $ | 90,486 |   |
|                                                                                 |       |                                                |       |   |   |
| RATIO OF EARNINGS TO FIXED CHARGES                                                   |       | 4.99                                                |       | 5.82 |   |

 

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

 

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