<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>retireplusexhibit23.txt
<TEXT>
                      BUCKEKE RETIREMENT PLUS SAVINGS PLAN

                                  Exhibit Index


Exhibit No.                                      Description
-----------                                      -----------

23                                               Consent of Independent Auditors


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                                                                      Exhibit 23


                         Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement (Form
S-8, Number 33-80865) pertaining to the Buckeye Retirement Plus Savings Plan of
our report dated December 14, 2001 with respect to the financial statements and
schedules of the Buckeye Retirement Plus Savings Plan included in this Annual
Report (Form 11-K) for the year ended June 30, 2001.


                                                          Thompson Dunavant PLC

Memphis, Tennessee
December 14, 2001


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</DOCUMENT>