<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>17
<FILENAME>exh23_consentltr.txt
<DESCRIPTION>FORM 10-K, DELOITTE & TOUCHE CONSENT EXHIBIT 23
<TEXT>

INDEPENDENT AUDITORS' CONSENT

Alexander & Baldwin, Inc.:

We consent to the incorporation by reference in Registration Statements
33-31922, 33-31923, 33-54825, and 333-69197 of Alexander & Baldwin, Inc.
and its subsidiaries on Form S-8 of our reports dated January 25, 2001,
appearing in and incorporated by reference in the Annual Report on Form
10-K of Alexander & Baldwin, Inc. and its subsidiaries for the year ended
December 31, 2000.

/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Honolulu, Hawaii
March 26, 2001
</TEXT>
</DOCUMENT>
