Attached files
| file | filename |
|---|---|
| EX-21 - BIGLARI HOLDINGS INC. | v168846_ex21.htm |
| EX-32 - BIGLARI HOLDINGS INC. | v168846_ex32.htm |
| EX-31.2 - BIGLARI HOLDINGS INC. | v168846_ex31-2.htm |
| EX-31.1 - BIGLARI HOLDINGS INC. | v168846_ex31-1.htm |
| 10-K - BIGLARI HOLDINGS INC. | v168846_10k.htm |
EXHIBIT 23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Registration Statements No.
333-115727 on Form S-3 and Nos. 333-115728, 333-136941, 333-148202 on Form S-8
of our reports dated December 14, 2009, relating to the consolidated financial
statements and financial statement schedule of The Steak n Shake Company (which
report expresses an unqualified opinion and includes an explanatory paragraph
regarding the change in method of accounting for income tax uncertainties), and
the effectiveness of internal control over financial reporting, appearing in
this Annual Report on Form 10-K of The Steak n Shake Company for the year ended
September 30, 2009.
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/s/
Deloitte
& Touch LLP
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Indianapolis,
Indiana
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December
14, 2009
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