This excerpt taken from the SPP 20-F filed Jan 26, 2009.
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statements No. 333-11304, No. 333-121276, No. 333-121300, and No. 333-130552, on Form S-8 as amended, of our report dated January 26, 2009, relating to the financial statements and financial statement schedule of Sappi Limited, and the effectiveness of Sappi Limiteds internal control over financial reporting, appearing in this Annual Report on Form 20-F of Sappi Limited for the year ended September 2008.
/s/ Deloitte & Touche
Per M J Comber
January 26, 2009
Deloitte & Touche - Registered Auditors
Buildings 1 and 2, Deloitte Place
The Woodlands Office Park, Woodlands Drive, Sandton
Johannesburg, South Africa
National Executive: GG Gelink Chief Executive AE Swiegers Chief Operating Officer
GM Pinnock Audit DL Kennedy Tax and Legal and Financial Advisory L Geeringh Consulting L Bam Corporate Finance
CR Beukman Finance TJ Brown Clients & Markets NT Mtoba Chairman of the Board
A full list of partners and directors is available on request