-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GxLHD7dR3h90QtE3am0tCedAketUXoYuMHKoV4mDrMGw6c7hXB/NISKRdE7iHtBU
 UsvZaNdp+XVzvKPLak05zA==

<SEC-DOCUMENT>0001225208-06-002278.txt : 20060427
<SEC-HEADER>0001225208-06-002278.hdr.sgml : 20060427
<ACCEPTANCE-DATETIME>20060427143123
ACCESSION NUMBER:		0001225208-06-002278
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060424
FILED AS OF DATE:		20060427
DATE AS OF CHANGE:		20060427

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ARASKOG RAND V
		CENTRAL INDEX KEY:			0001014314

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06780
		FILM NUMBER:		06784579

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		561 833 8106

	MAIL ADDRESS:	
		STREET 1:		-
		STREET 2:		125 WORTH AVENUE, SUITE 300
		CITY:			PALM BEACH
		STATE:			FL
		ZIP:			33480

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RAYONIER INC
		CENTRAL INDEX KEY:			0000052827
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				132607329
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		50 NORTH LAURA ST
		STREET 2:		SUITE 1900
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32202
		BUSINESS PHONE:		9043579100

	MAIL ADDRESS:	
		STREET 1:		50 NORTH LAURA ST
		STREET 2:		SUITE 1900
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ITT RAYONIER INC /CT/
		DATE OF NAME CHANGE:	19940422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ITT RAYONIER INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-04-24</periodOfReport>

    <issuer>
        <issuerCik>0000052827</issuerCik>
        <issuerName>RAYONIER INC</issuerName>
        <issuerTradingSymbol>RYN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001014314</rptOwnerCik>
            <rptOwnerName>ARASKOG RAND V</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>50 N. LAURA STREET</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 1900</rptOwnerStreet2>
            <rptOwnerCity>JACKSONVILLE</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>32202</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <transactionDate>
                <value>2006-04-24</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>30000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>624352</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">On April 24, 2006, the reporting person contributed 30,000 shares of Rayonier common stock to a charitable lead unitrust of which the reporting person's children are beneficiaries. The reporting person continues to report beneficial ownership of all of the Rayonier common stock held by the trust but disclaims beneficial ownership except to the extent of his children's pecuniary interest therein.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Joshua H. DeRienzis, Attorney-in-Fact</signatureName>
        <signatureDate>2006-04-27</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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