CONSENT OF INDEPENDENT ACCOUNTANT



Board of Directors
Badger Paper Mills, Inc. and Subsidiaries

We have issued our reports dated February 1, 2000, accompanying the consolidated
financial  statements  and  schedules  incorporated  by  reference in the Annual
Report of Badger Paper Mills,  Inc. and  Subsidiaries on Form 10-K for the years
ended December 31, 1999,  1998 and 1997. We hereby consent to the  incorporation
by  reference  of said reports in the  Registration  Statements  of Badger Paper
Mills, Inc. and Subsidiaries on Forms S-8 (File No.  333-01671,  effective March
13, 1996 and File No. 333-01673, effective March 13, 1996).



/s/ Grant Thornton LLP

Appleton, Wisconsin
March 21, 2000