Exhibit 23


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation by reference in the  Registration  Statement of
Delta and Pine Land Company on Form S-8 (333-132985) filed April 4, 2006, of our
report dated June 9, 2006  appearing in this Annual Report on Form 11-K of Delta
and Pine Land Company Savings Plan for the year ended December 31, 2005.

Horne LLP

Jackson, Mississippi
June 28, 2006