Exhibit 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (File No. 33-54491) of Fort James Corporation of our
report dated May 26, 2000 relating to the financial statements and supplemental
schedule of the Fort James 401(k) Plan as of December 31, 1999 and 1998, and for
the year ended December 31, 1999 which report is included in this Annual Report
on Form 11-K.
/s/PRICEWATERHOUSECOOPERS LLP
Chicago, Illinois
June 26, 2000
