EXHIBIT 10(S)

                    NON-EMPLOYEE DIRECTOR COMPENSATION POLICY


P.H. Glatfelter Company (the "Company") pays fees to each non employee director
of the Company. Each non-employee director receives an annual retainer fee of
$35,000 (two-thirds in shares of Glatfelter common stock and one-third in cash)
and an additional $10,000 annual retainer if the non-employee director serves as
chairperson of either the Audit Committee or the Compensation Committee of the
board of directors. Each non-employee director receives an additional $5,000 if
they serve as chairperson of either the Finance Committee or the Nominating
and Corporate Governance Committee. Each non-employee director will also
receive $2,000 for attending the annual board retreat, and $1,500 for each
attended board or committee meeting. In addition, each non-employee director
will receive an annual Restricted Stock Unit award valued at $30,000 that will
vest ratably over a three-year period.