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Exhibit 23.1
CONSENT OF ERNST & YOUNG LLP
We consent to the incorporation by reference in this annual report on Form 10-K
of Tuscarora Incorporated of our report dated October 16, 1998 included in the
1998 Annual Report to Shareholders of Tuscarora Incorporated.
Our audits also included the financial statement schedules of Tuscarora
Incorporated as of and for the years ended August 31, 1998 and 1997 listed in
Item 14(a)(2) of this annual report. These schedules are the responsibility of
the Company's management. Our responsibility is to express an opinion based on
our audits. The financial statement schedule of Tuscarora Incorporated as of and
for the year ended August 31, 1996 was audited by other auditors whose report
dated October 11, 1996 expressed an unqualified opinion on that schedule. In our
opinion, the financial statement schedules as of and for the years ended August
31, 1998 and 1997, when considered in relation to the basic financial statements
taken as a whole, present fairly in all material respects the information set
forth therein.
We also consent to the incorporation by reference in Registration Statements on
Form S-8 (No. 33-35373) pertaining to the 1985 Incentive Stock Option Plan of
Tuscarora Incorporated; Form S-8 (Nos. 33-35373 and 333-06111) pertaining to the
1989 Stock Incentive Plan of Tuscarora Incorporated; Form S-8 (No. 333-57833)
pertaining to the 1997 Stock Incentive Plan of Tuscarora Incorporated; and Form
S-8 (No. 333-35587) pertaining to the Tuscarora Incorporated Common Stock
Purchase Plan for Salaried Employees of our report dated October 16, 1998 with
respect to the financial statements incorporated in this annual report by
reference and our report included in the preceding paragraph with respect to the
financial statement schedules included in this annual report on Form 10-K of
Tuscarora Incorporated.
/s/ ERNST & YOUNG LLP
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ERNST & YOUNG LLP
Pittsburgh, Pennsylvania
November 25, 1998