Consent of Independent Registered Public Accounting Firm

The Board of Directors
The St. Joe Company:

We consent to the incorporation by reference in the registration statements
(No. 333-23571, No. 333-43007, No. 333-51726, No. 333-51728 and No.
333-106046) on Forms S-8 of The St. Joe Company of our reports dated March 11,
2005, with respect to the consolidated balance sheets of The St. Joe Company as
of December 31, 2004 and 2003, and the related consolidated statements of
income, changes in stockholders' equity, cash flow for each of the years in the
three-year period ended December 31, 2004, and related financial statement
schedule, management's assessment of the effectiveness of internal control over
financial reporting as of December 31, 2004 and the effectiveness of internal
control over financial reporting as of December 31, 2004, which reports appear
in the December 31, 2004, annual report on Form 10-K of The St. Joe Company.

/s/ KPMG LLP
Jacksonville, Florida

March 11, 2005