Exhibit 8


                        [Carter, Ledyard & Milburn Letterhead]








                                                                  (212) 238-8809

                              March 4, 1998


Brill Media Company, LLC 
420 N.W. Fifth Street, Suite 3-B 
P.O. Box 3353 
Evansville, Indiana 47732
     

          Re:  Form S-4 Registration Statement
 
Ladies and Gentlemen:

     We have acted as counsel to Brill Media Company, LLC, a Virginia limited
liability company ("BMC"), and Brill Media Management, Inc., a Virginia
corporation ("Media" and collectively with BMC, the "Company"), in connection
with an exchange offer (the "Exchange Offer") under which $105,000,000 in
aggregate principal amount of the Company's Series B 12% Senior Notes due 2007
(the "Exchange Notes") and $3,000,000 in aggregate principal amount of the
Company's Series B Appreciation Notes due 2007 (the "Exchange Appreciation
Notes"), will be offered in exchange for the Company's outstanding 12% Senior
Notes due 2007 (the "Original Notes") and the Company's outstanding Appreciation
Notes (the "Original Appreciation Notes"), respectively.  The Exchange Offer is
the subject of a Registration Statement on Form S-4 under the Securities Act of
1933 (the "Registration Statement"). 

     We have examined originals or copies, certified or otherwise identified to
our satisfaction, of all such agreements, certificates and other statements of
corporate officers and other representatives of the Company as we have deemed
necessary as a basis for this opinion.  In such examination we have assumed the
genuineness of all signatures and the authenticity of all documents submitted to
us as originals and the conformity with the originals of all documents submitted
to us as copies.





Brill Media Company, LLC                                                     



     Based on and subject to the foregoing, we are of the opinion a holder will
not recognize gain or loss for federal income tax purposes on the exchange of
Original Notes and Original Appreciation Notes for Exchange Notes and Exchange
Appreciation Notes pursuant to the Exchange Offer.  We are also of the opinion
that the section entitled "Certain Federal Income Tax Considerations" in the
prospectus constituting Part I of the Registration Statement contains an
accurate general description under currently applicable law, of the principal
United States federal income tax considerations that apply to holders of
Exchange Notes and Exchange Appreciation Notes.

     We consent to the filing of this opinion as an Exhibit to the Registration
Statement.  In  giving this consent we do not acknowledge that we come within
the category of persons whose consent is required by the Securities Act or the
rules and regulations promulgated thereunder.

                              Very truly yours,




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