Exhibit 12

TEMPLE-INLAND INC.
CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES
(dollars in millions)

	Q3 2008 YTD			2007			2006			2005			2004			2003
Fixed Charges:
Interest expense on debt, net of capitalized interest	$	58		$	111		$	123		$	109		$	125		$	135
Interest expense on non-recourse liabilities		63			9			—			—			—			—
Interest capitalized during the period		1			1			1			1			1			1
Portion of rent expense representative of interest		5			6			6			7			8			8
Total fixed charges	$	127		$	127		$	130		$	117		$	134		$	144
Earnings:
Pretax income (loss) from continuing operations	$	(23	)	$	1,955		$	390		$	11		$	19		$	(293	)
Income/loss from equity method investees		(7	)		(5	)		(11	)		(39	)		(28	)		(6	)
Dividends from equity method investees		11			8			12			43			20			8
Pretax income (loss) from continuing operations adjusted for equity mentod investees		(19	)		1,958			391			15			11			(291	)
Total fixed charges from above		127			127			130			117			134			144
Interest capitalized during the period		(1	)		(1	)		(1	)		(1	)		(1	)		(1	)
Current period amortization of interest capitalized in prior periods		3			5			5			4			4			4
Surplus (Deficiency)	$	110		$	2,089		$	525		$	135		$	148		$	(144	)
Ratio of Earnings to Fixed Charges		0.87			16.39			4.03			1.16			1.11			(1.00	)