EXHIBIT 23.1
INDEPENDENT AUDITORS’ CONSENT
We consent to the incorporation by reference in this Amendment No. 1 to Registration Statement No. 333-114858 of Rayonier Inc. on Form S-4 of our report dated March 2, 2004, appearing in the Annual Report on Form 10-K of Rayonier Inc. for the year ended December 31, 2003 and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.
DELOITTE & TOUCHE LLP
Jacksonville, Florida
May 6, 2004