Exhibit 99.2

Statement under Oath of Principal Financial Officer Regarding Facts and
Circumstances Relating to Exchange Act Filings

             I, Sandra L. Helton, state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of Telephone and Data Systems, Inc., and, except as corrected or supplemented in a subsequent covered report:

• no covered report contained an untrue statement of a material fact as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed); and

• no covered report omitted to state a material fact necessary to make the statements in the covered report, in light of the circumstances under which they were made, not misleading as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed).

(2) I have reviewed the contents of this statement with the Audit Committee of Telephone and Data Systems, Inc.

(3) In this statement under oath, each of the following, if filed on or before the date of this statement, is a “covered report”:

• Annual Report on Form 10-K, as amended, for the fiscal year ended December 31, 2001 of Telephone and Data Systems, Inc.

• all reports on Form 10-Q, all reports on Form 8-K and all definitive proxy materials of Telephone and Data Systems, Inc. filed with the Commission subsequent to the filing of the Form 10-K identified above; and

• any amendments to any of the foregoing.

Subscribed and sworn to before me this
12th day of August 2002.

/s/ Sandra L. Helton. /s/    Mary McNamara     

Sandra L. Helton	Notary Public
	My Commission Expires:  10/13/02
August 12, 2002