REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS:  CONSOLIDATED FINANCIAL STATEMENTS  To the Board of Directors and Shareholders of Sinclair Broadcast Group, Inc. In our opinion, the accompanying consolidated balance sheet and the related consolidated statements of operations, of equity  (deficit) and other comprehensive (loss) income, and of cash flows present fairly, in all material respects, the financial position of  Sinclair Broadcast Group, Inc. and its subsidiaries (the Company) at December 31, 2010 and December 31, 2009 and the results  of their operations and their cash flows for each of the two years in the period ended December 31, 2010 in conformity with  accounting principles generally accepted in the United States of America. In addition, in our opinion, the financial statement  schedule listed in Item 15(a) for the two years ended December 31, 2010, presents fairly, in all material respects, the information  set forth therein when read in conjunction with the related consolidated financial statements. Also in our opinion, the Company  maintained, in all material respects, effective internal control over financial reporting as of December 31, 2010, based on criteria  established in  Internal Control - Integrated Framework  issued by the Committee of Sponsoring Organizations of the Treadway  Commission (COSO). The Company's management is responsible for these financial statements and financial statement  schedule, for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal  control over financial reporting, included in the Report of Management on Internal Control over Financial Reporting appearing  under Item 9A. Our responsibility is to express opinions on these financial statements, the financial statement schedule, and on  the Company's internal control over financial reporting based on our integrated audits. We conducted our audits in accordance  with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan  and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement and  whether effective internal control over financial reporting was maintained in all material respects. Our audits of the financial  statements included examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements,  assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial  statement presentation. Our audits of internal control over financial reporting included obtaining an understanding of internal  control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and  operating effectiveness of internal control based on the assessed risk. Our audits also included performing such other procedures  as we considered necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.  As discussed in Note 1 to the consolidated financial statements, the Company changed its method of accounting for  noncontrolling interests and convertible debt instruments that may be settled in cash upon conversion in 2009 and changed its  method of accounting for variable interest entities in 2010. We have also audited the adjustments to the 2008 consolidated financial statements to retrospectively apply the change in  accounting for noncontrolling interests and convertible debt instruments that may be settled in cash upon conversion, as  described in Note 1. In our opinion, such adjustments are appropriate and have been properly applied. We were not engaged to  audit, review, or apply any procedures to the 2008 consolidated financial statements of the Company other than with respect to  the adjustments and, accordingly, we do not express an opinion or any other form of assurance on the 2008 consolidated financial  statements taken as a whole.  A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the  reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally  accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that  (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of  the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of  financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the  company are being made only in accordance with authorizations of management and directors of the company; and (iii) provide  reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s  assets that could have a material effect on the financial statements.  Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also,  projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate  because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.  Baltimore, Maryland  March 4, 2011  72    Sinclair Broadcast Group 