EXHIBIT 23.2 

                      CONSENT OF INDEPENDENT ACCOUNTANTS 

We consent to the inclusion in this registration statement on Form S-4 
(File No. 333-42201) of our report, which includes an explanatory paragraph 
regarding significant related-party transactions, dated January 17, 1997, on 
our audits of the financial statements of Bear Island Timberlands Company, L.P.
We also consent to the reference to our firm under the caption "Experts." 


                                             /s/ Coopers & Lybrand L.L.P. 

Richmond, Virginia 
January 22, 1998