Attached files

file filename
10-K - FORM 10-K FOR FISCAL YEAR ENDED SEPTEMBER 30, 2010 - IMPERIAL SUGAR CO /NEW/d10k.htm
EX-14 - CODE OF ETHICS - IMPERIAL SUGAR CO /NEW/dex14.htm
EX-32 - SECTION 906 CERTIFICATIONS OF CEO AND CFO - IMPERIAL SUGAR CO /NEW/dex32.htm
EX-31.1 - SECTION 302 CERTIFICATION OF CEO - IMPERIAL SUGAR CO /NEW/dex311.htm
EX-31.2 - SECTION 302 CERTIFICATION OF CFO - IMPERIAL SUGAR CO /NEW/dex312.htm
EX-10.(E) - SUMMARY OF IMPERIAL SUGAR COMPANY MANAGEMENT INCENTIVE PLAN - IMPERIAL SUGAR CO /NEW/dex10e.htm
EX-10.(A)(5) - SCHEDULE OF CHANGE IN CONTROL AGREEMENT - IMPERIAL SUGAR CO /NEW/dex10a5.htm

EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-133783 on Form S-3 and in Registration Statement No. 333-131930, No. 333-105160 and No. 333-102876, each on Form S-8, of our reports dated December 28, 2010, relating to the consolidated financial statements of Imperial Sugar Company and subsidiaries (“the Company”) (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the explosion and fire on February 7, 2008 at the Company’s sugar refinery in Port Wentworth, Georgia) and the effectiveness of the Company’s internal control over financial reporting, appearing in this Annual Report on Form 10-K of Imperial Sugar Company for the year ended September 30, 2010.

/s/ DELOITTE & TOUCHE LLP

Houston, Texas

December 28, 2010