CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-67382, as amended) and Forms S-8 (Nos. 333-59812 and 333-71192) of Plum Creek Timber Company, Incorporated of our report dated January 29, 2002 relating to the financial statements, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

Seattle, Washington
February 27, 2004