Consent of Independent Auditors

We consent to the reference to our firm un der the caption "Experts" and in the
section entitled "Selected Historical Financial Data" and to the use of our
report dated April 23, 1999, in Amendment No. 1 of the Registration Statement
(Form S-4 No. 333-90829) and related Prospectus of Middle American Tissue Inc.


                                                       /s/ Ernst & Young LLP

San Francisco, California
February 22, 1999