EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement Nos.
333-75686, 333-72248, 333-51912, 333-35223, 33-60459, 33-67128, 33-56913,
33-17552, 33-41660, 33-19183, 33-50998, 33-60457, 333-84959 and 333-111949 on
Form S-8 and Nos. 33-56921 and 333-112254 on Form S-3 of The Timberland Company
of our reports dated March 15, 2005 relating to the financial statements (which
report expresses an unqualified opinion and includes an explanatory paragraph
relating to the change in the method of accounting for excess of fair value of
acquired assets over cost on January 1, 2002) and financial statement schedule
of The Timberland Company and management's report of the effectiveness of
internal control over financial reporting, appearing in this Annual Report on
Form 10-K of The Timberland Company for the year ended December 31, 2004.


Boston, Massachusetts
March 15, 2005