EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in the Registration Statement No.
333-40560 of The Midland Company on Form S-8 of our report dated June 19, 2002
appearing in this Annual Report on Form 11-K of The Midland-Guardian Company
Salaried Employees' 401(k) Savings Plan for the year ended December 31, 2001.


/s/ Deloitte & Touche LLP
Cincinnati, Ohio
June 21, 2002