Exhibit 23 - Consent of Independent CPA Jesup

EX-23 2 exhibit23-consentofindepen.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Exhibit 23 - Consent of Independent CPA Jesup

EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-158656 on Form S-8 of our report dated June 28, 2011, appearing in this Annual Report on Form 11-K of the Rayonier - Jesup Mill Savings Plan for Hourly Employees for the year ended December 31, 2010.

/s/ Ennis, Pellum & Associates, P.A.

Ennis, Pellum & Associates, P.A.

Jacksonville, Florida

June 28, 2011