Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement on
Form S-8 pertaining to the 401(k) Plan of The St. Joe Company of our report
dated April 14, 2005 with respect to the financial statements and schedule of
The St. Joe Company 401(k) Plan included in this Annual Report (Form 11-K) for
the year ended December 31, 2004.

/s/ Vestal & Wiler, CPAs.
Vestal & Wiler, CPAs
Orlando, Florida
August 9, 2005