EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT



P. H. Glatfelter Company:

We consent to the incorporation by reference in the Registration Statements of
P. H. Glatfelter Company on Form S-8 (Registration Nos. 33-25884, 33-49660,
33-53338, 33-54409, 33-62331, 333-12089, and 333-53977) and Amendment No. 2 to
Form S-4 (Registration No. 333-36295) of our report dated March 10, 2004, (which
report expresses an unqualified opinion and includes an explanatory paragraph
relating to the adoption of Statement of Financial Accounting Standards No. 142,
"Goodwill and Other Intangible Assets", effective January 1, 2002) appearing in
this Annual Report on Form 10-K of P. H. Glatfelter Company for the year ended
December 31, 2003.

/s/ Deloitte & Touche LLP

Philadelphia, Pennsylvania
March 12, 2004