RAYONIER INC - FORM 10-K - EX-23 - CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - February 24, 2010

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EX-24 - POWERS OF ATTORNEY - RAYONIER INCdex24.htm
EX-12 - STATEMENTS RE COMPUTATION OF RATIOS - RAYONIER INCdex12.htm
EX-32 - SECTION 906 CERTIFICATION OF CEO & CFO - RAYONIER INCdex32.htm
EX-31.1 - SECTION 302 CERTIFICATION OF CEO - RAYONIER INCdex311.htm
EX-31.2 - SECTION 302 CERTIFICATION OF CFO - RAYONIER INCdex312.htm
EX-21 - SUBSIDIARIES OF THE REGISTRANT - RAYONIER INCdex21.htm
10-K - FORM 10-K - RAYONIER INCd10k.htm

 

EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement Nos. 333-162959-01, 333-148525-01, 333-143150 and 333-52857 on Form S-3, in Amendment No. 1 to Registration Statement No. 333-114858 on Form S-4 and in Registration Statement Nos. 333-158656, 333-152505, 333-136920, 333-129176 and 333-129175 on Forms S-8 of our reports dated February 24, 2010, relating to the consolidated financial statements and financial statement schedule of Rayonier Inc. and subsidiaries (the “Company”) and the effectiveness of the Company’s internal control over financial reporting, appearing in this Annual Report on Form 10-K of Rayonier Inc. and subsidiaries for the year ended December 31, 2009.

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DELOITTE & TOUCHE LLP

Certified Public Accountants

Jacksonville, Florida

February 24, 2010

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