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	  <link:definition>0009 - Statement - Schedule of Balance Sheets</link:definition>
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	  <link:definition>0010 - Statement - Schedule of Income Statement</link:definition>
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	  <link:definition>0011 - Statement - Schedule of Cash Flows</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>0012 - Statement - Schedule of Other Comprehensive Income</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note1.SummaryOfSignificantAccountingPolicies" id="Note1.SummaryOfSignificantAccountingPolicies">
	  <link:definition>0013 - Disclosure - Note 1. Summary of Significant Accounting Policies</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note2.Divestitures" id="Note2.Divestitures">
	  <link:definition>0014 - Disclosure - Note 2. Divestitures</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note3.ImpairmentAndRestaurantClosings" id="Note3.ImpairmentAndRestaurantClosings">
	  <link:definition>0015 - Disclosure - Note 3. Impairment and Restaurant Closings</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>0016 - Disclosure - Note 4. Investments</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>0017 - Disclosure - Note 5. Equity in Investment Partnerships</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note6.ConsolidatedAffiliatedPartnerships" id="Note6.ConsolidatedAffiliatedPartnerships">
	  <link:definition>0018 - Disclosure - Note 6. Consolidated Affiliated Partnerships</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>0019 - Disclosure - Note 7. Assets Held for Sale</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note8.OtherCurrentAssets" id="Note8.OtherCurrentAssets">
	  <link:definition>0020 - Disclosure - Note 8. Other Current Assets</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note9.PropertyAndEquipment" id="Note9.PropertyAndEquipment">
	  <link:definition>0021 - Disclosure - Note 9. Property and Equipment</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note10.GoodwillAndOtherIntangibles" id="Note10.GoodwillAndOtherIntangibles">
	  <link:definition>0022 - Disclosure - Note 10. Goodwill and Other Intangibles</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note11.OtherAssets" id="Note11.OtherAssets">
	  <link:definition>0023 - Disclosure - Note 11. Other Assets</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note12.AccruedExpenses" id="Note12.AccruedExpenses">
	  <link:definition>0024 - Disclosure - Note 12. Accrued Expenses</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note13.OtherLong-TermLiabilities" id="Note13.OtherLong-TermLiabilities">
	  <link:definition>0025 - Disclosure - Note 13. Other Long-term Liabilities</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note14.IncomeTaxes" id="Note14.IncomeTaxes">
	  <link:definition>0026 - Disclosure - Note 14. Income Taxes</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note15.LeasedAssetsAndLeaseCommitments" id="Note15.LeasedAssetsAndLeaseCommitments">
	  <link:definition>0027 - Disclosure - Note 15. Leased Assets and Lease Commitments</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note16.Borrowings" id="Note16.Borrowings">
	  <link:definition>0028 - Disclosure - Note 16. Borrowings</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note17.RelatedPartyTransactions" id="Note17.RelatedPartyTransactions">
	  <link:definition>0029 - Disclosure - Note 17. Related Party Transactions</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note18.CommonStockPlans" id="Note18.CommonStockPlans">
	  <link:definition>0030 - Disclosure - Note 18. Common Stock Plans</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note19.CommitmentsAndContingencies" id="Note19.CommitmentsAndContingencies">
	  <link:definition>0031 - Disclosure - Note 19. Commitments and Contingencies</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note20.FairValueOfFinancialAssetsAndLiabilities" id="Note20.FairValueOfFinancialAssetsAndLiabilities">
	  <link:definition>0032 - Disclosure - Note 20. Fair Value of Financial Assets and Liabilities</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note21.BusinessSegmentReporting" id="Note21.BusinessSegmentReporting">
	  <link:definition>0033 - Disclosure - Note 21. Business Segment Reporting</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note22.QuarterlyFinancialData" id="Note22.QuarterlyFinancialData">
	  <link:definition>0034 - Disclosure - Note 22. Quarterly Financial Data (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note23.SupplementalDisclosuresOfCashFlowInformation" id="Note23.SupplementalDisclosuresOfCashFlowInformation">
	  <link:definition>0035 - Disclosure - Note 23. Supplemental Disclosures of Cash Flow Information</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/NotesToCondensedParentCompanyFinancialStatements" id="NotesToCondensedParentCompanyFinancialStatements">
	  <link:definition>0036 - Disclosure - Notes to Condensed Parent Company Financial Statements</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note1.SummaryOfSignificantAccountingPoliciesPolicies" id="Note1.SummaryOfSignificantAccountingPoliciesPolicies">
	  <link:definition>0037 - Disclosure - Note 1. Summary of Significant Accounting Policies (Policies)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note1.SummaryOfSignificantAccountingPoliciesTables" id="Note1.SummaryOfSignificantAccountingPoliciesTables">
	  <link:definition>0038 - Disclosure - Note 1. Summary of Significant Accounting Policies (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note4.InvestmentsTables" id="Note4.InvestmentsTables">
	  <link:definition>0039 - Disclosure - Note 4. Investments (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note5.EquityInInvestmentPartnershipsTables" id="Note5.EquityInInvestmentPartnershipsTables">
	  <link:definition>0040 - Disclosure - Note 5. Equity in Investment Partnerships (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note6.ConsolidatedAffiliatedPartnershipsTables" id="Note6.ConsolidatedAffiliatedPartnershipsTables">
	  <link:definition>0041 - Disclosure - Note 6. Consolidated Affiliated Partnerships (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note7.AssetsHeldForSaleTables" id="Note7.AssetsHeldForSaleTables">
	  <link:definition>0042 - Disclosure - Note 7. Assets Held for Sale (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note9.PropertyAndEquipmentTables" id="Note9.PropertyAndEquipmentTables">
	  <link:definition>0043 - Disclosure - Note 9. Property and Equipment (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note10.GoodwillAndOtherIntangiblesTables" id="Note10.GoodwillAndOtherIntangiblesTables">
	  <link:definition>0044 - Disclosure - Note 10. Goodwill and Other Intangibles (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note12.AccruedExpensesTables" id="Note12.AccruedExpensesTables">
	  <link:definition>0045 - Disclosure - Note 12. Accrued Expenses (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note14.IncomeTaxesTables" id="Note14.IncomeTaxesTables">
	  <link:definition>0046 - Disclosure - Note 14. Income Taxes (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note15.LeasedAssetsAndLeaseCommitmentsTables" id="Note15.LeasedAssetsAndLeaseCommitmentsTables">
	  <link:definition>0047 - Disclosure - Note 15. Leased Assets and Lease Commitments (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note18.CommonStockPlansTables" id="Note18.CommonStockPlansTables">
	  <link:definition>0048 - Disclosure - Note 18. Common Stock Plans (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note20.FairValueOfFinancialAssetsAndLiabilitiesTables" id="Note20.FairValueOfFinancialAssetsAndLiabilitiesTables">
	  <link:definition>0049 - Disclosure - Note 20. Fair Value of Financial Assets and Liabilities (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note21.BusinessSegmentReportingTables" id="Note21.BusinessSegmentReportingTables">
	  <link:definition>0050 - Disclosure - Note 21. Business Segment Reporting (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note22.QuarterlyFinancialDataTables" id="Note22.QuarterlyFinancialDataTables">
	  <link:definition>0051 - Disclosure - Note 22. Quarterly Financial Data (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note1.ScheduleOfEarningsPerShareReconciliationDetails" id="Note1.ScheduleOfEarningsPerShareReconciliationDetails">
	  <link:definition>0052 - Disclosure - Note 1. Schedule of Earnings Per Share Reconciliation (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note1.SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="Note1.SummaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>0053 - Disclosure - Note 1. Summary of Significant Accounting Policies (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note3.ImpairmentAndRestaurantClosingsDetailsNarrative" id="Note3.ImpairmentAndRestaurantClosingsDetailsNarrative">
	  <link:definition>0054 - Disclosure - Note 3. Impairment and Restaurant Closings (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note4.ScheduleOfFairValueOfInvestmentsDetails" id="Note4.ScheduleOfFairValueOfInvestmentsDetails">
	  <link:definition>0055 - Disclosure - Note 4. Schedule of fair value of Investments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note4.ScheduleOfInvestmentGainslossesDetails" id="Note4.ScheduleOfInvestmentGainslossesDetails">
	  <link:definition>0056 - Disclosure - Note 4. Schedule of investment gains/losses (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note4.InvestmentsDetailsNarrative" id="Note4.InvestmentsDetailsNarrative">
	  <link:definition>0057 - Disclosure - Note 4. Investments (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note5.EquityInInvestmentPartnershipsDetails" id="Note5.EquityInInvestmentPartnershipsDetails">
	  <link:definition>0058 - Disclosure - Note 5. Equity in Investment Partnerships (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note5.EquityInInvestmentPartnershipsDetails1" id="Note5.EquityInInvestmentPartnershipsDetails1">
	  <link:definition>0059 - Disclosure - Note 5. Equity in Investment Partnerships (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note5.EquityInInvestmentPartnershipsDetailsNarrative" id="Note5.EquityInInvestmentPartnershipsDetailsNarrative">
	  <link:definition>0060 - Disclosure - Note 5. Equity in Investment Partnerships (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note6.ScheduleOfConsolidatedAffiliatedPartnershipDetails" id="Note6.ScheduleOfConsolidatedAffiliatedPartnershipDetails">
	  <link:definition>0061 - Disclosure - Note 6. Schedule of Consolidated affiliated partnership (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note6.ScheduleOfInvestmentsHeldByConsolidatedAffiliatedPartnershipsDetails" id="Note6.ScheduleOfInvestmentsHeldByConsolidatedAffiliatedPartnershipsDetails">
	  <link:definition>0062 - Disclosure - Note 6. Schedule of Investments Held by Consolidated Affiliated Partnerships (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note6.ScheduleOfGainlossesOnAffiliatedPartnershipDetails" id="Note6.ScheduleOfGainlossesOnAffiliatedPartnershipDetails">
	  <link:definition>0063 - Disclosure - Note 6. Schedule of gain/losses on affiliated partnership (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note6.ScheduleOfRedeemableNoncontrollingInterestDetails" id="Note6.ScheduleOfRedeemableNoncontrollingInterestDetails">
	  <link:definition>0064 - Disclosure - Note 6. Schedule of redeemable noncontrolling interest (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note6.ConsolidatedAffiliatedPartnershipsDetailsNarrative" id="Note6.ConsolidatedAffiliatedPartnershipsDetailsNarrative">
	  <link:definition>0065 - Disclosure - Note 6. Consolidated Affiliated Partnerships (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note7.ScheduleOfAssetsHeldForSaleDetails" id="Note7.ScheduleOfAssetsHeldForSaleDetails">
	  <link:definition>0066 - Disclosure - Note 7. Schedule of assets held for sale (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note7.ScheduleOfAssetsHeldForSaleInNumbersDetailsNarrative" id="Note7.ScheduleOfAssetsHeldForSaleInNumbersDetailsNarrative">
	  <link:definition>0067 - Disclosure - Note 7. Schedule of assets held for sale in numbers (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note9.ScheduleOfPropertyPlantAndEquipmentDetails" id="Note9.ScheduleOfPropertyPlantAndEquipmentDetails">
	  <link:definition>0068 - Disclosure - Note 9. Schedule of Property, Plant and Equipment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note9.PropertyAndEquipmentDetailsNarrative" id="Note9.PropertyAndEquipmentDetailsNarrative">
	  <link:definition>0069 - Disclosure - Note 9. Property and Equipment (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note10.ScheduleOfGoodwillDetails" id="Note10.ScheduleOfGoodwillDetails">
	  <link:definition>0070 - Disclosure - Note 10. Schedule of Goodwill (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note10.ScheduleOfIntangibleAssetsDetails" id="Note10.ScheduleOfIntangibleAssetsDetails">
	  <link:definition>0071 - Disclosure - Note 10. Schedule Of Intangible Assets (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note10.GoodwillAndOtherIntangiblesDetailsNarrative" id="Note10.GoodwillAndOtherIntangiblesDetailsNarrative">
	  <link:definition>0072 - Disclosure - Note 10. Goodwill and Other Intangibles (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note12.ScheduleOfAccruedExpensesDetails" id="Note12.ScheduleOfAccruedExpensesDetails">
	  <link:definition>0073 - Disclosure - Note 12. Schedule of Accrued Expenses (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note14.ScheduleOfComponentsOfIncomeTaxExpenseDetails" id="Note14.ScheduleOfComponentsOfIncomeTaxExpenseDetails">
	  <link:definition>0074 - Disclosure - Note 14. Schedule of Components of Income Tax Expense (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note14.ScheduleOfUnrecognizedTaxBenefitsDetails" id="Note14.ScheduleOfUnrecognizedTaxBenefitsDetails">
	  <link:definition>0075 - Disclosure - Note 14. Schedule of Unrecognized Tax Benefits (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note14.ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" id="Note14.ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails">
	  <link:definition>0076 - Disclosure - Note 14. Schedule of Deferred Tax Assets and Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note14.IncomeTaxesDetailsNarrative" id="Note14.IncomeTaxesDetailsNarrative">
	  <link:definition>0077 - Disclosure - Note 14. Income Taxes (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note15.ScheduleOfMinimumFuturePaymentDetails1" id="Note15.ScheduleOfMinimumFuturePaymentDetails1">
	  <link:definition>0078 - Disclosure - Note 15. Schedule of minimum future payment (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note15.ScheduleOfMinimumFuturePaymentDetails2" id="Note15.ScheduleOfMinimumFuturePaymentDetails2">
	  <link:definition>0079 - Disclosure - Note 15. Schedule of minimum future payment (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note15.LeasedAssetsAndLeaseCommitmentsDetailsNarrative" id="Note15.LeasedAssetsAndLeaseCommitmentsDetailsNarrative">
	  <link:definition>0080 - Disclosure - Note 15. Leased Assets and Lease Commitments (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note16.BorrowingsDetailsNarrative" id="Note16.BorrowingsDetailsNarrative">
	  <link:definition>0081 - Disclosure - Note 16. Borrowings (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note17.RelatedPartyTransactionsDetailsNarrative" id="Note17.RelatedPartyTransactionsDetailsNarrative">
	  <link:definition>0082 - Disclosure - Note 17. Related Party Transactions (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note18.ScheduleOfStockOptionsActivityDetails" id="Note18.ScheduleOfStockOptionsActivityDetails">
	  <link:definition>0083 - Disclosure - Note 18. Schedule of Stock Options Activity (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note18.CommonStockPlansDetailsNarrative" id="Note18.CommonStockPlansDetailsNarrative">
	  <link:definition>0084 - Disclosure - Note 18. Common Stock Plans (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note20.ScheduleOfFairValueAssetsAndLiabilitiesDetails" id="Note20.ScheduleOfFairValueAssetsAndLiabilitiesDetails">
	  <link:definition>0085 - Disclosure - Note 20. Schedule Of Fair Value Assets And Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note20.FairValueOfFinancialAssetsAndLiabilitiesDetailsNarrative" id="Note20.FairValueOfFinancialAssetsAndLiabilitiesDetailsNarrative">
	  <link:definition>0086 - Disclosure - Note 20. Fair Value of Financial Assets and Liabilities (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note21.ScheduleOfNetRevenueBySegmentDetails" id="Note21.ScheduleOfNetRevenueBySegmentDetails">
	  <link:definition>0087 - Disclosure - Note 21. Schedule Of Net Revenue by Segment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note21.ScheduleOfReconciliationOfSegmentsDetails" id="Note21.ScheduleOfReconciliationOfSegmentsDetails">
	  <link:definition>0088 - Disclosure - Note 21. Schedule of reconciliation of segments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note21.ScheduleOfConsolidatedCapitalExpenditureDepreciationAndAmortizationDetails" id="Note21.ScheduleOfConsolidatedCapitalExpenditureDepreciationAndAmortizationDetails">
	  <link:definition>0089 - Disclosure - Note 21. Schedule of consolidated capital expenditure, depreciation and amortization (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note21.ReconciliationOfAssetsFromSegmentToConsolidatedDetails" id="Note21.ReconciliationOfAssetsFromSegmentToConsolidatedDetails">
	  <link:definition>0090 - Disclosure - Note 21. Reconciliation of Assets from Segment to Consolidated (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note22.ScheduleOfQuarterlyFinancialInformationDetails" id="Note22.ScheduleOfQuarterlyFinancialInformationDetails">
	  <link:definition>0091 - Disclosure - Note 22. Schedule of Quarterly Financial Information (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://biglariholdings.com/role/Note23.SupplementalDisclosuresOfCashFlowInformationDetailsNarrative" id="Note23.SupplementalDisclosuresOfCashFlowInformationDetailsNarrative">
	  <link:definition>0092 - Disclosure - Note 23. Supplemental Disclosures of Cash Flow Information (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="bh-20130925_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="bh-20130925_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="bh-20130925_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="bh-20130925_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
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