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EXHIBIT 23.3
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our report dated January 17, 2000
included in Champion International Corporation's Form 10-K for the year ended
December 31, 1999 and to all references to our Firm included in this
registration statement. We also hereby consent to the application of that report
to the supplemental note to the financial statements included herein labeled
"Note 20 -- Subsequent Event." It should be noted that we have performed no
audit procedures subsequent to January 17, 2000, the date of our report, except
with respect to the supplemental note as to which the date is May 12, 2000.
Furthermore, we have not audited any financial statements of Champion
International Corporation as of any date or for any period subsequent to
December 31, 1999.
ARTHUR ANDERSEN LLP
Stamford, Connecticut
June 8, 2000
