EX-23 3 dex23.htm DELOITTE & TOUCHE LLP DELOITTE & TOUCHE LLP

EXHIBIT 23

 

INDEPENDENT AUDITORS’ CONSENT

 

We consent to the incorporation by reference in Registration Statement No. 33-65291 of Rayonier Inc. on Form S-8 of our report dated June 10, 2003, appearing in this Annual Report on Form 11-K of Rayonier Investment and Savings Plan for Salaried Employees for the year ended December 31, 2002.

 

DELOITTE & TOUCHE LLP

 

Jacksonville, Florida

June 27, 2003