SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                  SCHEDULE 13G



             INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
           TO RULES 13d-1(b)(c), AND (d) AND AMENDMENTS THERETO FILED
                            PURSUANT TO RULE 13d-2(b)

                                (Amendment No. 1)


                          Lee Enterprises, Incorporated
--------------------------------------------------------------------------------
                                (Name of Issuer)


                          Common Stock, $2.00 par value
--------------------------------------------------------------------------------
                         (Title of Class of Securities)

                                    523768109

--------------------------------------------------------------------------------
                                 (CUSIP Number)

                                December 31, 2007

--------------------------------------------------------------------------------
             (Date of Event Which Requires Filing of this Statement)


     Check the  appropriate  box to  designate  the rule  pursuant to which this
Schedule is filed:

          [X]  Rule 13d-1(b)

          [ ]  Rule 13d-1(c)

          [_]  Rule 13d-1(d)


----------
(1)  The  remainder  of this  cover  page  shall be filled  out for a  reporting
     person's  initial  filing on this form with respect to the subject class of
     securities,  and for any subsequent amendment containing  information which
     would alter the disclosures provided in a prior cover page.

     The  information  required in the remainder of this cover page shall not be
deemed to be "filed"  for the purpose of Section 18 of the  Securities  Exchange
Act of 1934 or otherwise  subject to the  liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).


CUSIP No.   523768109
            ---------------------


1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

     Cedar Rock Capital Limited

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [X]

3.   SEC USE ONLY



4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     United Kingdom

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH

5.   SOLE VOTING POWER

     0

6.   SHARED VOTING POWER

     3,955,496

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     3,955,496

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     3,955,496

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                          [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     9.77%

12.  TYPE OF REPORTING PERSON*

     IA


CUSIP No.   523768109
            ---------------------


1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

     Andrew Brown

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [X]

3.   SEC USE ONLY



4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     United Kingdom

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH

5.   SOLE VOTING POWER

     0

6.   SHARED VOTING POWER

     3,955,496

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     3,955,496

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     3,955,496

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                          [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     9.77%

12.  TYPE OF REPORTING PERSON*

     HC


CUSIP No.   523768109
            ---------------------


Item 1(a).  Name of Issuer:


            Lee Enterprises, Incorporated
            ____________________________________________________________________

Item 1(b).  Address of Issuer's Principal Executive Offices:


             201 N. Harrison Street
             Davenport, Iowa 52801
            ____________________________________________________________________


Item 2(b).  Name, Principal Business Address, and Citizenship of Persons Filing:

            Cedar Rock Capital Limited - United Kingdom
            110 Wigmore Street
            London W1U 3RW
            United Kingdom

            Andrew Brown - United Kingdom
            c/o Cedar Rock Capital Limited
            110 Wigmore Street
            London W1U 3RW
            United Kingdom
            ____________________________________________________________________

Item 2(d).  Title of Class of Securities:


            Common Stock, $2.00 par value
            ____________________________________________________________________

Item 2(e).  CUSIP Number:


            523768109
            ____________________________________________________________________


Item 3.     If This Statement  is Filed  Pursuant to  Rule 13d-1(b), or 13d-2(b)
            or (c), Check Whether the Person Filing is a:

     (a)  [_]  Broker or dealer registered under Section 15 of the Exchange Act.

     (b)  [_]  Bank as defined in Section 3(a)(6) of the Exchange Act.

     (c)  [_]  Insurance  company as defined in Section 3(a)(19) of the Exchange
               Act.

     (d)  [_]  Investment  company  registered under Section 8 of the Investment
               Company Act.

     (e)  [X]  An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);

     (f)  [_]  An employee  benefit plan or endowment  fund in  accordance  with
               Rule 13d-1(b)(1)(ii)(F);

     (g)  [X]  A parent  holding  company or control  person in accordance  with
               Rule 13d-1(b)(1)(ii)(G);

     (h)  [_]  A savings  association  as defined in Section 3(b) of the Federal
               Deposit Insurance Act;

     (i)  [_]  A  church  plan  that  is  excluded  from  the  definition  of an
               investment  company  under  Section  3(c)(14)  of the  Investment
               Company Act;

     (j)  [_]  Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

Item 4.  Ownership.

     Provide  the  following  information  regarding  the  aggregate  number and
percentage of the class of securities of the issuer identified in Item 1.

     (a)  Amount beneficially owned:

          Cedar Rock Capital Limited - 3,955,496
          Andrew Brown - 3,955,496
          ______________________________________________________________________

     (b)  Percent of class:

          Cedar Rock Capital Limited - 9.77%
          Andrew Brown - 9.77%
          ______________________________________________________________________

     (c)  Number of shares as to which such person has:

          (i)   Sole power to vote or to direct the vote

          Cedar Rock Capital Limited - 0
          Andrew Brown - 0

          (ii)  Shared power to vote or to direct the vote

          Cedar Rock Capital Limited - 3,955,496
          Andrew Brown - 3,955,496

         (iii) Sole power to dispose or to direct the disposition of

          Cedar Rock Capital Limited - 0
          Andrew Brown - 0

         (iv)  Shared power to dispose or to direct the disposition of

          Cedar Rock Capital Limited - 3,955,496
          Andrew Brown - 3,955,496

Item 5.  Ownership of Five Percent or Less of a Class.

     If this statement is being filed to report the fact that as of the date
hereof the reporting person has ceased to be the beneficial owner of more than
five percent of the class of securities check the following [ ].

          N/A
         _______________________________________________________________________


Item 6.  Ownership of More Than Five Percent on Behalf of Another Person.

     If any other person is known to have the right to receive or the power to
direct the receipt of dividends from, or the proceeds from the sale of, such
securities, a statement to that effect should be included in response to this
item and, if such interest relates to more than five percent of the class, such
person should be identified.  A listing of the shareholders of an investment
company registered under the Investment Company Act of 1940 or the beneficiaries
of employee benefit plan, pension fund or endowment fund is not required.

          N/A
         _______________________________________________________________________


Item 7.  Identification and  Classification of the Subsidiary Which Acquired the
         Security  Being  Reported on by the Parent  Holding  Company or Control
         Person.

          N/A
         _______________________________________________________________________


     If a parent holding company or Control person has filed this schedule,
pursuant to Rule 13d-1(b)(1)(ii)(G), so indicate under Item 3(g) and attach an
exhibit stating the identity and the Item 3 classification of the relevant
subsidiary.  If a parent holding company or control person has filed this
schedule pursuant to Rule 13d-1(c) or Rule 13d-1(d), attach an exhibit stating
the identification of the relevant subsidiary.

          N/A
         _______________________________________________________________________


Item 8.  Identification  and  Classification  of Members of the Group.

     If a group has filed this schedule pursuant to s.240.13d-1(b)(1)(ii)(J), so
indicate under Item 3(j) and attach an exhibit stating the identity and Item 3
classification of each member of the group. If a group has filed this schedule
pursuant to s.240.13d-1(c) or s.240.13d-1(d), attach an exhibit stating the
identity of each member of the group.

          N/A
          ______________________________________________________________________


Item 9.  Notice of Dissolution of Group.

     Notice of dissolution of a group may be furnished as an exhibit stating the
date of the dissolution and that all further filings with respect to
transactions in the security reported on will be filed, if required, by members
of the group, in their individual capacity.  See Item 5.

                           N/A
          ______________________________________________________________________

Item 10.  Certifications.

With respect to Cedar Rock Capital Limited:

          The  following  certification  shall be included if the  statement  is
          filed pursuant to Rule 13d-1(b):

               "By signing below each reporting person certifies that, to the
          best of its knowledge and belief, the securities referred to above
          were acquired and are held in the ordinary course of business and were
          not acquired and not held for the purpose of or with the effect of
          changing or influencing the control of the issuer of the securities
          and were not acquired and are not held in connection with or as a
          participant in any transaction having such purpose or effect."


                                    SIGNATURE

     After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.

CEDAR ROCK CAPITAL LIMITED*                              February 11, 2008
             -------------------                         ----------------
         By: /s/ Andrew Brown                            Date
             -------------------
             Andrew Brown, Portfolio Manager


/s/ Andrew Brown*                                        February 11, 2008
----------------                                         ----------------
                                                         Date












* The Reporting Persons disclaim beneficial ownership in the shares reported
herein except to the extent of their pecuniary interest therein.


                                    AGREEMENT

     The undersigned agree that this Schedule 13G, Amendment No. 1, dated
February 11, 2008 relating to the Common Stock, $2.00 par value of Lee
Enterprises, Incorporated shall be filed on behalf of the undersigned.

              CEDAR ROCK CAPITAL LIMITED

              By:  /s/ Andrew Brown
             ------------------------
                  Andrew Brown, Portfolio Manager

              /s/ Andrew Brown


Note. Schedules filed in paper format shall include a signed original and five
copies of the schedule, including all exhibits. See Rule 13d-7 for other parties
for whom copies are to be sent.

Attention. Intentional misstatements or omissions of fact constitute federal
criminal violations (see 18 U.S.C. 1001).





SK 21623 0002 854107