Attached files

file filename
EX-10.31 - RAYONIER ANNUAL BONUS PROGRAM, AS AMENDED AND RESTATED - RAYONIER INCa10k2017ex1031.htm
EX-32 - SECTION 906 CERTIFICATION OF CEO & CFO - RAYONIER INCa10k2017ex32.htm
EX-31.2 - SECTION 302 CERTIFICATION OF CFO - RAYONIER INCa10k2017ex312.htm
EX-31.1 - SECTION 302 CERTIFICATION OF CEO - RAYONIER INCa10k2017ex311.htm
EX-24 - POWERS OF ATTORNEY - RAYONIER INCa10k2017ex24.htm
EX-21 - SUBSIDIARIES OF THE REGISTRANT - RAYONIER INCa10k2017ex21.htm
EX-12 - STATEMENT OF COMPUTATIONAL RATIOS - RAYONIER INCa10k2017ex12.htm
EX-10.6 - AMENDMENT TO RAYONIER INVESTMENT AND SAVINGS PLAN - RAYONIER INCa10k2017ex106.htm
10-K - 10-K - RAYONIER INCrayonier201710k.htm

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements of Rayonier Inc.:
1)
Registration Statement (Form S-3 No. 333–203733),
2)
Registration Statement (Form S-4 Amendment No. 1 to No. 333–114858),
3)
Registration Statement (Form S-8 No. 333–129175) pertaining to the Rayonier 1994 Incentive Stock Plan,
4)
Registration Statement (Form S-8 No. 333–129176) pertaining to the 2004 Rayonier Incentive Stock and Management Bonus Plan, and
5)
Registration Statement (Form S-8 No. 333–152505) pertaining to the Rayonier Investment and Savings Plan for Salaried Employees;
of our reports dated February 23, 2018, with respect to the consolidated financial statements and schedule of Rayonier Inc. and subsidiaries and the effectiveness of internal control over financial reporting of Rayonier Inc. and subsidiaries, included in this Annual Report (Form 10-K) of Rayonier Inc. for the year ended December 31, 2017.
                
/s/ Ernst & Young LLP
Certified Public Accountants

Jacksonville, FL
February 23, 2018