EXHIBIT 18

February 3, 2003

Board of Directors
United States Cellular Corporation
8410 West Bryn Mawr Avenue
Chicago, Illinois 60631

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your
Form 10-K filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements included in the
Company's Annual Report on Form 10-K for the year ended December 31, 2002 and
issued our report thereon dated February 3, 2003. Note 1 to the financial
statements describes a change in accounting principle from expensing
incremental direct costs relating to certain transactions in which revenue on
up-front fees was deferred pursuant to STAFF ACCOUNTING BULLETIN NO. 101:
REVENUE RECOGNITION IN FINANCIAL STATEMENTS to a method that defers such
incremental direct costs up to, but not exceeding, the amount of deferred
revenue. It should be understood that the preferability of one acceptable
method of accounting over another for the deferral or expense of such
incremental direct costs has not been addressed in any authoritative
accounting literature, and in expressing our concurrence below we have relied
on management's determination that this change in accounting principle is
preferable. Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-K, and
our discussions with management as to their judgment about the relevant
business factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a
preferable accounting principle in conformity with Accounting Principles
Board Opinion No. 20.

Very truly yours,


/s/ PricewaterhouseCoopers LLP