WP Exhibit 23.1  (00105139.DOC;1)

Exhibit 23.1



CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in Registration Statement No. 333-02845 on Form S-8 of our report dated June 15, 2006, appearing in this annual report on Form 11-K of the Wausau Paper Corp. Savings and Investment Plan for the year ended December 31, 2005.



DELOITTE & TOUCHE LLP


Milwaukee, Wisconsin

June 29, 2006