Sears 2006 Annual Report Download - page 103

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accepted in the United States of America. Also, in our opinion, such financial statement schedule, when
considered in relation to the basic consolidated financial statements taken as a whole, presents fairly, in all
material respects, the information for the fiscal years ended February 3, 2007 and January 28, 2006 set forth
therein. Also, in our opinion, management’s assessment that the Company maintained effective internal control
over financial reporting as of February 3, 2007, is fairly stated, in all material respects, based on the criteria
established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of
the Treadway Commission. Furthermore, in our opinion, the Company maintained, in all material respects,
effective internal control over financial reporting as of February 3, 2007, based on the criteria established in
Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway
Commission.
As discussed in Notes 3 and 10 to the consolidated financial statements, the Company changed its method of
accounting for pension and other postretirement benefits in both fiscal 2006 and fiscal 2005, and its method of
accounting for certain indirect buying, warehousing and distribution costs in fiscal 2005.
/s/ D
ELOITTE
&T
OUCHE
LLP
Deloitte & Touche LLP
Chicago, Illinois
March 27, 2007
103