Exhibit 23.1


                          INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration Statement of
The Timberland Company on Form S-8 of our reports dated January 31, 2001,
appearing in or incorporated by reference into the Annual Report on Form 10-K of
The Timberland Company and its subsidiaries for the year ended December 31,
2000.

/s/ Deloitte & Touche LLP
Boston, Massachusetts
December 19, 2001