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                                                                    EXHIBIT 24

                              POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints GERALD J. POLLACK and JOHN B. CANNING his or
her true and lawful attorneys-in-fact, with full power in each to act without
the other and with full power of substitution and resubstitution to sign in the
name of such person and in each of his or her offices and capacities in
Rayonier Inc. (the "Company") the Annual Report on Form 10-K for the fiscal
year ended December 31, 1996 of the Company, and to file the same, and any
amendments thereto, with all exhibits thereto and other documents in connection
therewith, with the Securities and Exchange Commission.

Dated: March 21, 1997

/s/ RONALD M. GROSS
- -------------------
Ronald M. Gross
Chairman of the Board, Chief
Executive Officer and Director

/s/ WALLACE L. NUTTER
- ---------------------
Wallace L. Nutter
President, Chief Operating
Officer and Director

/S/ RAND V. ARASKOG
- -------------------
Rand v Araskog
Director

/s/ DONALD W. GRIFFIN
- ----------------------
Donald W. Griffin
Director

/s/ PAUL G. KIRK. JR
- --------------------
Paul G. Kirk, Jr.
Director

/s/ KATHERINE D. ORTEGA
- -----------------------
Katherine D. Ortega
Director

/s/ BURNELL R. ROBERTS
- ----------------------
Burnell R. Roberts
Director

/s/ CARL S. SLOANE
- ------------------
Carl S Sloane
Director

/s/ NICHOLAS L. TRIVISONNO
- --------------------------
Nicholas L. Trivisonno
Director

/s/ GORDON I. ULMER
- -------------------
Gordon I. Ulmer
Director