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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in this
Registration Statement of Maui Land & Pineapple Company, Inc.
on Form S-8 of our reports, dated March 1, 2004, appearing in
the Annual Report on Form 10-K of Maui Land & Pineapple
Company, Inc. for the year ended December 31, 2003 and to the
reference to us under the heading "Experts" in the Reoffer
Prospectus, which is part of this Registration Statement.


/S/ DELOITTE & TOUCHE
Honolulu, Hawaii
December 23, 2004