EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS

     We consent to the incorporation by reference in each of the following
Registration Statements of Temple-Inland Inc. and in each related Prospectus of
our report dated January 31, 2003, with respect to the consolidated financial
statements and schedules of Temple-Inland Inc. included in this Annual Report
(Form 10-K) for the year ended December 28, 2002.



         REGISTRATION
         STATEMENT NO.                                  PURPOSE
         -------------                                  -------
                                         
        No. 33-25650                        Post-Effective Amendment Number 1 on Form S-8
        No. 33-27286                        Post-Effective Amendment Number 1 on Form S-8
        No. 33-32124                        Post-Effective Amendment Number 2 on Form S-8
        No. 33-43802                        Registration Statement on Form S-8
        No. 33-48034                        Registration Statement on Form S-8
        No. 33-54388                        Registration Statement on Form S-8
        No. 33-63104                        Registration Statement on Form S-8
        No. 333-27469                       Registration Statement on Form S-8
        No. 333-33702                       Registration Statement on Form S-8
        No. 333-84120                       Registration Statement on From S-3



                              /s/ ERNST & YOUNG LLP

Austin, Texas
March 19, 2003