Audit Committee Charter 5.12.09

SPRINT NEXTEL CORPORATION AUDIT COMMITTEE CHARTER I. COMMITTEE PURPOSE The primary purposes of the Audit Committee are to assist the Board in fulfilling its oversight responsibilities with respect to: (a) the integrity of Sprint Nextel Corporation’s (“Sprint Nextel”) financial statements and related disclosures as well as related accounting and financial reporting processes, (b) Sprint Nextel’s compliance with legal and regulatory requirements, (c) the independent registered public accounting firm’s qualifications, independence, audit and review scope, and performance, (d) the audit scope and performance of the internal audit function, (e) Sprint Nextel’s Ethics and Compliance Program, and (f) Enterprise Risk Management Program. The Audit Committee is to act on behalf of the Board and to oversee all material aspects of Sprint Nextel’s accounting and financial reporting processes and the quality and integrity of Sprint Nextel’s financial statements and related disclosures, including oversight of the activities of Sprint Nextel’s management and of the independent registered public accounting firm as described in this paragraph. Sprint Nextel's management is responsible for the preparation, presentation and integrity of Sprint Nextel's financial statements and related disclosures, the appropriateness of the accounting and reporting policies used by Sprint Nextel, and the effectiveness of the accounting and financial reporting ...