Attached files

file filename
10-K - FORM 10K FYE 2010 - BIGLARI HOLDINGS INC.v205274_10k.htm
EX-21 - SUBSIDIARIES - BIGLARI HOLDINGS INC.v205274_ex21.htm
EX-32 - CERTIFICATION OF CEO AND CFO PURSUANT TO 18 U.S.C. SECTION 1350 - BIGLARI HOLDINGS INC.v205274_ex32.htm
EX-31.2 - CERTIFICATION OF CFO PURSUANT TO RULE 13A-14(A)/15D-14(A) - BIGLARI HOLDINGS INC.v205274_ex31-2.htm
EX-31.1 - CERTIFICATION OF CEO PURSUANT TO RULE 13A-14(A)/15D-14(A) - BIGLARI HOLDINGS INC.v205274_ex31-1.htm


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. 333-166265, 333-156000, 333-148202, 333-136941, 333-88670, and 333-33667 on Form S-8 of our reports dated December 11, 2010, relating to the consolidated financial statements and financial statement schedule of Biglari Holdings Inc. (formerly The Steak n Shake Company), and the effectiveness of Biglari Holdings Inc.'s internal control over financial reporting, appearing in this Annual Report on Form 10-K of Biglari Holdings Inc. for the year ended September 29, 2010.
 
/s/ Deloitte & Touche LLP
     
Indianapolis, Indiana
     
December 11, 2010