EXHIBIT 23(b)


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement of P. H. Glatfelter Company
on Form S-3 of our report dated March 10, 2004, except for Note 20, as to which
the date is June 23, 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 the Prospectus, which is a part of this
Registration Statement.

We also consent to the reference to us under the heading "Experts" in such
Prospectus.


/s/ Deloitte & Touche LLP

Philadelphia, Pennsylvania
July 6, 2004