Saks Fifth Avenue 2008 Annual Report Download - page 288

Report of Independent Registered Public Accounting Firm
To the Board of Directors of Saks Incorporated
In our opinion, the accompanying statements of net assets available for benefits and the related statements of changes in net
assets available for benefits present fairly, in all material respects, the net assets available for benefits of Saks Incorporated Employee
Stock Purchase Plan (the “Plan”) at December 31, 2008 and 2007, and the changes in net assets available for benefits for the three
years ended December 31, 2008, in conformity with accounting principles generally accepted in the United States of America. These
financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on these financial
statements based on our audits. We conducted our audits of these statements 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. An audit includes 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. We believe that our audits provide a
reasonable basis for our opinion.
Birmingham, Alabama
March 20, 2009
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