<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>ex16.txt
<DESCRIPTION>EXHIBIT 16
<TEXT>

<PAGE>


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
April 9, 2002


Dear Sir/Madam:

We have read the first four (4) paragraphs of Item 4 included in the Form 8-K
dated April 9, 2002, of International Paper Company, to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

                           Very truly yours,


                            /s/ Arthur Andersen LLP
                           ------------------------
                                Arthur Andersen LLP




cc: Mr. John T. Dillon, Chairman and Chief Executive Officer
    International Paper Company



</TEXT>
</DOCUMENT>
