EXHIBIT 23.2


                          INDEPENDENT AUDITORS' CONSENT
                          -----------------------------


The Board of Directors
Deltic Timber Corporation:



We consent to the use of our report dated January 25, 2002, relating to the
financial statements of Del-Tin Fiber L.L.C. as of December 29, 2001 and
December 30, 2000, and for each of the fiscal years in the three-year period
ended December 29, 2001, included herein.



KPMG LLP
Shreveport, Louisiana
March 22, 2002