<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>ex23-1.txt
<DESCRIPTION>EXHIBIT 23.1
<TEXT>



<PAGE>


                                                                    EXHIBIT 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in Registration Statement No.
333-85830 of International Paper Company on Form S-8 of our report dated June
22, 2004, appearing in this Annual Report on Form 11-K of International Paper
Company Salaried Savings Plan for the year ended December 31, 2003.


/s/ Deloitte & Touche LLP
-------------------------


Memphis, Tennessee
June 25, 2004


</TEXT>
</DOCUMENT>
