**Exhibit 12**

 

UNITED STATES CELLULARCORPORATION

 

RATIO OF EARNINGS TOFIXED CHARGES

 
| ** **                                                                           | ** ** | **Three Months Ended**     | ** ** |
|--------------------------------------------------------------------------------------|------------|--------------------------------------|------------|
| ** **                                                                           | ** ** | **March 31,**                   | ** ** |
| ** **                                                                           | ** ** | **2008**                             | ** ** | **2007** | ** ** |
| ** **                                                                           | ** ** | **(Dollars in thousands)** | ** ** |
| EARNINGS:                                                                            |       |                                 |       |   |   |
| Income before income taxes and  minority interest                                    |       | $                                    | 122,109    |   | $ | 122,363 |   |
| Add (deduct):                                                                        |       |                                 |       |   |   |
| Equity in earnings of  unconsolidated entities                                       |       | (21,235                              | )          | (23,098 | ) |
| Distributions from  unconsolidated entities                                          |       | 6,933                                |       | 2,226 |   |
| Minority interests in pre-tax  income of subsidiaries that do not have fixed charges |       | (5,459                               | )          | (5,180 | ) |
|                                                                                 |       | $                                    | 102,348    |   | $ | 96,311 |   |
| Add fixed charges:                                                                   |       |                                 |       |   |   |
| Consolidated interest  expense(1)                                                    |       | 20,115                               |       | 23,684 |   |
| Interest portion (1/3) of  consolidated rent expense                                 |       | 9,583                                |       | 8,447 |   |
|                                                                                 |       | $                                    | 132,046    |   | $ | 128,442 |   |
|                                                                                 |       |                                 |       |   |   |
| FIXED CHARGES:                                                                       |       |                                 |       |   |   |
| Consolidated interest expense(1)                                                     |       | $                                    | 20,115     |   | $ | 23,684 |   |
| Interest portion (1/3) of  consolidated rent expense                                 |       | 9,583                                |       | 8,447 |   |
|                                                                                 |       | $                                    | 29,698     |   | $ | 32,131 |   |
|                                                                                 |       |                                 |       |   |   |
| RATIO OF EARNINGS TO FIXED  CHARGES                                                  |       | 4.45                                 |       | 4.00 |   |

 

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(1)               Interest expenseon income tax contingencies is not included in fixed charges.

 

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