1 EXHIBIT 23 INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in this Registration Statement of The Timberland Company on Form S-8 Nos. 333-35223, 33-60459, 33-67128, 33-56913, 33-17552, 33-41660, 33-19183, 33-50998, 33-60457, and 333-84959 and on Form S-3 No. 33-56921 of our report dated February 2, 2000 (February 18, 2000 as to Note 15), appearing in and incorporated by reference in the Annual Report on Form 10-K/A (Amendment No. 1) of The Timberland Company for the year ended December 31, 1999. /s/ Deloitte & Touche LLP Boston, Massachusetts April 25, 2000