Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

     We consent to the incorporation by reference in the Registration Statement (Form S-8 Nos. 33-62331 and 333-26587) of P. H. Glatfelter Company of our report dated June 25, 2007, relating to the financial statements of the Glatfelter 401(k) Savings Plan, included in this Annual Report (Form 11-K) for the year ended December 31, 2006.

/s/ Beard Miller Company, LLP

Beard Miller Company, LLP
York, Pennsylvania
June 25, 2007