<ARTICLE>       5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS
ENDED FEBRUARY 28, 1997 OF WAUSAU PAPER MILLS COMPANY AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
       
                                
 <PERIOD-TYPE>                           6-MOS
 <FISCAL-YEAR-END>                 AUG-31-1997
 <PERIOD-END>                      FEB-28-1997
 <CASH>                                  1,253
 <SECURITIES>                                0
 <RECEIVABLES>                          44,507
 <ALLOWANCES>                            4,780
 <INVENTORY>                            93,156
 <CURRENT-ASSETS>                      142,609
 <PP&E>                                512,070
 <DEPRECIATION>                        175,960
 <TOTAL-ASSETS>                        492,248
 <CURRENT-LIABILITIES>                  57,979
 <BONDS>                                58,397
 <COMMON>                              139,185
 <PREFERRED-MANDATORY>                       0
 <PREFERRED>                                 0
 <OTHER-SE>                            141,992
 <TOTAL-LIABILITY-AND-EQUITY>          492,248
 <SALES>                               265,604
 <TOTAL-REVENUES>                      265,604
 <CGS>                                 215,868
 <TOTAL-COSTS>                         215,868
 <OTHER-EXPENSES>                            0
 <LOSS-PROVISION>                            0
 <INTEREST-EXPENSE>                      1,234
 <INCOME-PRETAX>                        33,782
 <INCOME-TAX>                           12,800
 <INCOME-CONTINUING>                    20,982
 <DISCONTINUED>                              0
 <EXTRAORDINARY>                             0
 <CHANGES>                                   0
 <NET-INCOME>                           20,982
 <EPS-PRIMARY>                             .57
 <EPS-DILUTED>                             .57