<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>lps-8ex51.txt
<DESCRIPTION>5.1
<TEXT>
                                   Exhibit 5.1

INTERNAL REVENUE SERVICE                              DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201

Date:  February 13, 2002

LOUISIANA-PACIFIC CORPORATION            Employer Identification Number:
C/O DONALD A BURNS                          93-0609074
MILLER NASH LLP                          DLN:
111 SW FIFTH AVE SUITE 3500 PORTLAND,       17007263015031
OR 97204-3699                            Person to Contact:
                                            BRIAN HOHLER            ID# 11205
                                         Contact Telephone Number:
                                            (877) 829-5500
                                         Plan Name:
                                            LOUISIANA-PACIFIC SALARIED 401K &
                                            PROFIT SHARING PLAN
                                         Plan Number: 040


Dear Applicant:

            We have made a favorable  determination on the plan identified above
based on the  information  you have  supplied.  Please  keep  this  letter,  the
application forms submitted to request this letter and all  correspondence  with
the Internal  Revenue  Service  regarding your  application  for a determination
letter in your permanent  records.  You must retain this information to preserve
your reliance on this letter.

            Continued  qualification  of the plan  under its  present  form will
depend on its effect in operation.  See section  1.401-l(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.

            The enclosed Publication 794 explains the significance and the scope
of this  favorable  determination  letter  based on the  determination  requests
selected on your  application  forms.  Publication 794 describes the information
that must be retained to have reliance on this favorable  determination  letter.
The publication  also provide examples of the effect of a plans operation on its
qualified  status and discusses the reporting  requirements for qualified plans.
Please read Publication 794.

            This  letter  relates  only to the  status  of your  plan  under the
Internal  Revenue Code. It is not a determination  regarding the effect of other
federal or local statutes.

            This  determination  is subject  to your  adoption  of the  proposed
amendments  submitted  in your letter  dated  December  17,  2001.  The proposed
amendments should be adopted on or before the date prescribed by the regulations
under Code section 401(b).

<PAGE>


            This  determination   letter  is  applicable  for  the  amendment(s)
executed on October 29, 1999.

            This  determination  letter is also applicable for the  amendment(s)
dated on December 29, 2000.

            Based on the information supplied, we have determined that your plan
meets the requirements of section 401(k) of the Internal Revenue Code.

            This letter considers the changes in qualification requirements made
by

            the  Uruguay  Round  Agreements  Act,  Pub.  L.  103-465,  the Small
Business Job Protection  Act of 1996,  Pub. L. 104-188,  the Uniformed  Services
Employment and  Reemployment  Rights Act of 1994, Pub. L. 103-353,  the Taxpayer
Relief Act of 1997, Pub, L. 105-34,  the Internal Revenue Service  Restructuring
and Reform Act of 1998,  Pub, L. 105-206,  and the Community  Renewal Tax Relief
Act of 2000, Pub. L. 106.554.

            This  letter may not be relied on with  respect to whether  the plan
satisfies  the  requirements  of section 401 (a) of the Code,  as amended by the
Economic Growth and Tax Relief Reconciliation Act of 2001, Pub L. 107-16.

            The  requirement  for employee  benefits  plans to file summary plan
descriptions  (SPD) with the U.S.  Department of Labor was eliminated  effective
August 5, 1997. For more details, call 1.800-998.7542 for a free copy of the SPD
card.

            The information on the enclosed addendum is an integral part of this
determination. Please be sure to read and keep it with this letter.

            We have  sent a copy  of  this  letter  to  your  representative  as
indicated in the power of attorney.

            If you have  questions  concerning  this matter,  please contact the
person whose name and telephone number are shown above.

                                Sincerely yours,

                                /s/ Paul T. Shultz
                                ------------------
                                Paul T. Shultz
                                Director,
                                Employee Plans Rulings & Agreements

Enclosures:
Publication 794
Addendum


<PAGE>


This determination letter is also applicable for the amendments dated on January
l, 2001 and May 24, 2001.



</TEXT>
</DOCUMENT>
