Exhibit 10(d)

                   INCENTIVE COMPENSATION PLANS
                                FOR
                        EXECUTIVE OFFICERS
                          (1996 AND 1997)


 In 1997, Mr. Olvey will participate in an incentive compensation plan
 which provides for a bonus opportunity ranging from 0% of base salary if
 1996 earnings per share are at or below $2.20 to 100% if the 1997 earnings
 per share are at least $3.30 per share.  Mr. Peterson and Mr. Urbanek will
 participate in similar plans which provide for a bonus equal to 75% and
 80%, respectively, of their base salary based upon the same $2.20 to $3.30
 range of earnings per share.  Earnings per share will be adjusted for
 accruals on SARs, bonus expense and extraordinary items.  Mr. Peterson
 will also be entitled to a maximum bonus of 25% of base salary upon
 satisfaction of individual performance objectives established at the
 beginning of the year by the President and CEO.  Mr. Carlson will
 participate in an incentive compensation plan under which 65% of his bonus
 will be based on the operating profits of the Company's Specialty Paper
 Division, 25% on satisfaction of individual performance objectives
 established at the beginning of the year by the President and CEO and 10%
 of the Company's earnings per share within the range described above.
 Mr. Canavara will participate in an incentive compensation plan under
 which 65% of his bonus will be based on operating profits at the Towel and
 Tissue Division, 25% on satisfaction of individual performance objectives
 established at the beginning of the year by the President and CEO and 10%
 of the Company's earnings per share within the range described above.

 During 1996, Mr. Olvey participated in an incentive compensation plan
 which provided for a bonus opportunity ranging from 0% of base salary if
 1996 earnings per share were at or below $1.20 to 100% if 1995 earnings
 per share were at least $2.03 per share.  Mr. Peterson and Mr. Carlson
 participated in similar plans which provided for a bonus equal to 75% and
 50%, respectively of their base salary based upon the same $1.20 to $2.03
 range of earnings per share.  Earnings per share were adjusted for
 accruals on SARs, bonus expense and extraordinary items.  Mr. Peterson and
 Mr. Carlson participated in an incentive compensation plan based on the
 operating profit of the Converted Products Division which provided for a
 maximum bonus of 25% of Mr. Carlson's base salary.