International Paper Reports Third-Quarter Net Earnings of $2.07 Per Share

10/25/2005

For Revisions to 3rd Quarter Preliminary Earnings, Please See the Revised Press Release

* Net earnings for the quarter were $1.04 billion, up from the previous quarter and from third quarter 2004, principally reflecting a gain on the sale of Carter Holt Harvey shares and a completion of tax audits.
* Earnings per share from continuing operations and before special items were $0.33 per share versus $0.29 in the second quarter of 2005 and $0.40 per share in the 2004 third quarter.
* Quarterly net sales were $6 billion compared with second-quarter net sales of $5.9 billion and third-quarter 2004 net sales of $6 billion.

STAMFORD, Conn., Oct 25, 2005 /PRNewswire-FirstCall via COMTEX News Network/ -- International Paper (NYSE: IP) today reported third-quarter 2005 net earnings of $1.04 billion ($2.07 per share), compared with $77 million ($0.16 per share) in the second quarter of 2005 and a net loss of $470 million ($0.91 per share) in the 2004 third quarter.

(Logo: http://www.newscom.com/cgi-bin/prnh/20020701/IPLOGO )

Third quarter 2005 earnings included $278 million from discontinued operations ($0.55 per share) relating to the sale of the company's interest in Carter Holt Harvey Ltd. and $603 million ($1.19 per share) principally from a U.S. federal income tax audit agreement reached with the U.S. Internal Revenue Service. The 2004 third quarter results included a discontinued operations charge of $684 million ($1.34 per share) primarily from the sale of Weldwood of Canada Ltd. Amounts for all quarters also included certain other special items.

Earnings from continuing operations and before special items in the third quarter of 2005 were $162 million ($0.33 per share), compared with $143 million ($0.29 per share) in the second quarter of 2005 and $200 million ($0.40 per share) in the third quarter of 2004.

Diluted Earnings Per Share Summary

                                             Third        Second        Third
                                            Quarter       Quarter      Quarter
                                             2005          2005         2004

    Net Earnings (Loss)                     $2.07         $0.16       $(0.91)
    Less -- Income from
     Discontinued Operations                 0.55          0.02        (1.34)
    Earnings from Continuing
     Operations                              1.52          0.14         0.43
    Add Back -- Net Special
     Items Expense (Income)                 (1.19)         0.15        (0.03)
    Earnings from Continuing
     Operations and Before
     Special Items                          $0.33         $0.29        $0.40

Third-quarter 2005 net sales were $6.0 billion, compared with $5.9 billion in the second quarter of 2005 and $6.0 billion in the third quarter of 2004. The company experienced seasonal sales increases in most businesses, with the exception of a slight decline in the industrial packaging business.

Operating profits of $489 million for the 2005 third quarter were slightly lower compared with second-quarter 2005 operating profits of $491 million, due principally to lower price realizations and higher energy costs. However, higher earnings from land and real estate sales and continued strong productivity improvements helped offset some of these negative impacts.

"Our mills ran well and continued the aggressive improvement we've been seeing all year, which helped offset some of the impact of pricing pressure and energy costs," said Chairman and Chief Executive Officer John Faraci. "This improvement at the mill level, combined with the execution of our transformation plan, is positioning International Paper for much stronger results once input costs abate."

Commenting on the fourth quarter of 2005, Faraci said, "We estimate fourth-quarter earnings from continuing operations and before special items to be lower than third quarter predominantly because of skyrocketing raw material costs, particularly energy, and higher transportation costs."

SEGMENT INFORMATION

Third-quarter 2005 segment operating profits and business trends compared with the second quarter of 2005 are as follows:

Third-quarter operating profits for Printing Papers were $132 million compared with second-quarter operating profits of $149 million. The decline in earnings was largely caused by a decline in uncoated freesheet price realizations, as well as higher input costs. Increases in coated paper pricing and seasonally stronger volumes, as well as solid performance by Brazilian operations helped offset some of the negative impacts. The results also include $9 million in special charges for environmental reserves and severance and other charges relating to the previously announced indefinite shutdown of three U.S. paper machines. In the second quarter 2005, the business took $17 million in special charges related to the three machine shutdowns.

Industrial Packaging operating profits for the third quarter were $33 million compared with $85 million in second quarter, largely because of lower pricing for linerboard and boxes together with higher input costs.

Consumer Packaging operating profits were down slightly at $37 million, compared with $41 million in the previous quarter, largely because of higher input costs.

The company's distribution business reported operating profits of $23 million for the third quarter, up from $18 million in the previous quarter, on the strength of stronger sales. High energy prices are impacting transportation costs.

Third-quarter Forest Products operating profits rose to $272 million from second-quarter earnings of $191 million. Forest Resources saw strong earnings mainly due to a $58 million increase in timberland sales from second quarter and a $26 million increase in "higher and better use" land sales. In Wood Products, prices have come down from second-quarter highs, but both pricing and volume for lumber and plywood were strong through the end of the quarter. Hurricane-related downtime had a minor impact on the quarter.

Net corporate expenses of $142 million in the 2005 third quarter were up slightly from second quarter's $133 million.

DISCONTINUED OPERATIONS

During the 2005 third quarter, the company completed the sale of its majority share of Carter Holt Harvey Ltd. to Rank Group Investments Ltd. Cash proceeds totaled US $1.14 billion. The pre-tax and after-tax gains on the sale were approximately $29 million and $361 million, respectively. All prior period financial information has been restated to reflect Carter Holt Harvey Ltd. as a discontinued operation.

EFFECTIVE TAX RATE

The effective tax rate excluding special items for the third quarter of 2005 was 23 percent, compared with a tax rate of 35 percent in the 2005 second quarter. The lower tax rate in the 2005 third quarter reflected the reduction of the projected 2005 full-year tax rate to 27 percent.

EFFECTS OF SPECIAL ITEMS

Special items in the third quarter included a pretax charge of $70 million ($48 million after taxes) for organizational restructuring charges and losses on debt extinguishment, a pretax credit of $188 million ($109 million after taxes) for insurance recoveries related to the hardboard siding and roofing litigation, a $5 million pretax charge ($3 million after taxes) for adjustments of losses on businesses previously sold, and a $3 million pretax credit ($2 million after taxes) for the net adjustment of previously provided reserves. In addition, a $517 million income tax benefit was recorded, principally as a result of an agreement reached with the U.S. Internal Revenue Service concerning the 1997 through 2000 U.S. federal income tax audit. Net interest expense also includes a $43 million pretax credit ($26 million after taxes) relating to this agreement. The net after-tax effect of all of these special items was a credit of $1.19 per share.

Special items in the second quarter included a pretax charge of $31 million ($19 million after taxes) for organizational restructuring charges, a pretax credit of $35 million ($21 million after taxes) for insurance recoveries related to the hardboard siding and roofing litigation, and a $19 million pretax credit ($12 million after taxes) for net adjustments of losses on businesses previously sold, including a $25 million credit from the collection of a note receivable from the 2001 sale of the Flexible Packaging business. In addition, net interest expense included pretax interest income of $11 million ($7 million after taxes) collected on this note. Additionally, a $94 million increase in the income tax provision was recorded principally for deferred taxes related to earnings repatriated during the quarter under the American Jobs Creation Act of 2004. The net after-tax effect of all of these special items was an expense of $0.15 per share.

Special items in the 2004 third quarter included a charge of $26 million before taxes ($16 million after taxes) for restructuring and other costs, a pre-tax credit of $103 million ($64 million after taxes) for insurance recoveries related to the hardboard siding and roofing litigation, a charge of $38 million for estimated losses on sales and impairments of businesses held for sale and a $6 million credit ($4 million after taxes) for the net reversal of restructuring and realignment reserves no longer required. The net after- tax effect of all of these special items was a credit of $0.03 per share.

EARNINGS WEBCAST

The company will hold a webcast to review earnings at 10 a.m. Eastern Daylight Time today. All interested parties are invited to listen to the webcast live via the company's Internet site at http://www.internationalpaper.com by clicking on the Investors tab and going to the Presentations page. A replay of the webcast will also be available on the Web site beginning at noon today. Parties who wish to participate in the webcast via teleconference may dial 706-679-8242 or, within the U.S. only, 877-316-2541 and ask to be connected to the International Paper 3Q 2005 Earnings Call. The conference ID number is 1305755. Participants should call in no later than 9:45 a.m. EDT. An audio-only replay will be available for four weeks following the call. To access the replay, dial 706-645-9291 or, within the U.S. only, 800-642-1687, and when prompted for the conference ID, enter "1305755."

Headquartered in the United States, International Paper (http://www.internationalpaper.com) is the world's largest paper and forest products company. Businesses include paper, packaging, and forest products. As one of the largest private forest landowners in the world, the company manages its forests under the principles of the Sustainable Forestry Initiative(R) (SFI) program, a system that ensures the continual planting, growing and harvesting of trees while protecting wildlife, plants, soil, air and water quality.

This press release contains forward-looking statements. These statements reflect management's current views and are subject to risks and uncertainties that could cause actual results to differ materially from those expressed or implied in these statements. Factors which could cause actual results to differ relate to (i) market and economic factors, including changes in the cost or availability of raw materials and energy, competition, demand and pricing for the Company's products, the level of housing starts, changes in international economic conditions, specifically in Brazil, Russia, Poland and China, changes in currency exchange rates, changes in credit ratings issued by nationally recognized statistical rating organizations, pension and healthcare costs and natural disasters, such as hurricanes, (ii) the Company's transformation plan, including the ability to accomplish the transformation plan, the impact of the plan on the Company's relationship with its employees, customers and vendors and the ability to realize anticipated profit improvement from the plan, and (iii) results of legal proceedings and compliance costs, including unanticipated expenditures related to the cost of compliance with environmental and other governmental regulations and the uncertainty of the costs and other effects of pending litigation. We undertake no obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise. These and other factors that could cause or contribute to actual results differing materially from such forward-looking statements are discussed in greater detail in the company's Securities and Exchange Commission filings.

International Paper
                       Summary of Consolidated Earnings
                          Preliminary and Unaudited
           (In millions except for net sales and per share amounts)

                                Three Months Ended     Three Months Ended
                                Ended September 30,          June 30,

                                2005          2004             2005

    Net Sales (In billions)     $6.0          $6.0             $5.9

    Earnings From Continuing
     Operations Before
     Interest Income Taxes,
     and Minority
     Interest                    492 (a)       513 (e)          414 (g)

       Interest expense, net     120 (b)       180              155 (h)

    Earnings From Continuing
     Operations Before
     Income Taxes and
     Minority Interest           372 (a,b)     333 (e)          259 (g,h)

       Income tax provision
        (benefit)               (396)(c)       114              186 (i)

       Minority interest
        expense, net of
        taxes                      3             5                3

    Earnings From Continuing
     Operations                  765 (a-c)     214 (e)           70 (g-i)

    Discontinued Operation,
     net of taxes and
     minority interest           278 (d)      (684)(f)            7

    Net Earnings              $1,043 (a-d)   $(470)(e,f)        $77 (g-i)

    Diluted Earnings
     Per Share:

    Earnings From Continuing   $1.52 (a-c)   $0.43 (e)        $0.14 (g-i)
     Operations

    Discontinued Operation,
     net of taxes and minority
     interest                   0.55 (d)     (1.34)(f)         0.02

    Diluted Earnings
     Per Common
     Share                     $2.07 (a-d)  $(0.91)(e,f)       0.16 (g-i)

    Average Shares of
     Common Stock
     Outstanding
     -- Diluted                507.1         509.0            487.4



                                          Nine Months Ended
                                            September 30,

                                          2005          2004

    Net Sales (In billions)              $18.0          $17.3

    Earnings From Continuing
     Operations Before
     Interest Income Taxes,
     and Minority Interest               1,193 (j)      1,071 (m)

       Interest expense, net               442 (k)        541

    Earnings From Continuing
     Operations Before
     Income Taxes and
     Minority Interest                    751  (j,k)      530 (m)

       Income tax provision
        (benefit)                        (193) (l)        215 (n)

       Minority interest
        expense, net of
        taxes                               8              21

    Earnings From Continuing
     Operations                           936 (j,li)      294 (m,n)

    Discontinued Operation,
     net of taxes and
     minority interest                    261 (d)        (498)(o)

    Net Earnings                       $1,197 (d,j-l)   $(204)(f,m-o)

    Diluted Earnings
     Per Share:

    Earnings From Continuing
     Operations                         $1.88  (j-l)    $0.60 (m,n)

    Discontinued Operation,
     net of taxes and minority
     interest                            0.52  (d)      (1.02)(o)

    Diluted Earnings
     Per Common Share                   $2.40  (d,j-l) $(0.42)(m-o)

    Average Shares of
     Common Stock Outstanding
     -- Diluted                         507.5           488.2


    Note:  All periods have been restated to reflect Carter Holt Harvey as a
           discontinued operation.

    (a) Includes a pre-tax charge of $70 million ($48 million after taxes) for
        organizational restructuring programs and losses on debt
        extinguishment; a $188 million credit before taxes ($109 million after
        taxes) for insurance recoveries related to the hardboard siding
        litigation; a $3 million credit before taxes ($2 million after taxes)
        for the net adjustment of reserves previously provided; and a $5
        million pre-tax charge ($3 million after taxes) for net adjustments of
        losses on businesses previously sold.

    (b) Includes interest income of $43 million before taxes ($26 million
        after taxes) related to a tax audit agreement.

    (c) Includes a $517 million reduction in the income tax provision,
        principally as a result of an agreement reached with the U.S. Internal
        Revenue Service concerning the 1997 through 2000 U.S. federal income
        tax audit.

    (d) Includes a $29 million pre-tax gain ($361 million after taxes) from
        the sale of IP's interest in Carter Holt Harvey Ltd., plus the CHH
        portion of the income tax audit agreement.

    (e) Includes a $26 million charge before taxes ($16 million after taxes)
        for organizational restructuring programs and losses on early debt
        extinguishment; a credit of $103 million ($64 million after taxes) for
        insurance recoveries related to the hardboard siding and roofing
        litigation; a $38 million before and after tax charge for estimated
        losses on sales of businesses; and a credit of $6 million before taxes
        ($4 million after taxes) for the reversal of restructuring and
        realignment reserves no longer required.

    (f) Includes a $716 million after-tax charge to write down the net assets
        of Weldwood of Canada, Ltd. to their estimated net realizable value,
        and the net earnings of Weldwood and Carter Holt Harvey for the
        quarter.

    (g) Includes a pretax charge of $31 million ($19 million after taxes) for
        organizational restructuring programs; a $35 million credit before
        taxes ($21 million after taxes) for insurance recoveries related to
        the hardboard siding and roofing litigation; and a $19 million pre-tax
        credit ($12 million after taxes) for net adjustments of losses on
        businesses previously sold, including $25 million ($15 million after
        taxes) from the collection of a note receivable from the 2001 sale of
        the Flexible Packaging business.

    (h) Includes interest income of $11 million before taxes ($7 million after
        taxes) from the collection of a note receivable from the 2001 sale of
        the Flexible Packaging business.

    (i) Includes a $94 million increase in the income tax provision,
        principally for deferred taxes related to earnings repatriated during
        the quarter under the American Jobs Creation Act of 2004.

    (j) Includes a pre-tax charge of $65 million ($43 million after taxes) for
        estimated losses on businesses previously sold; a $125 million charge
        before taxes ($82 million after taxes) for organizational
        restructuring programs and losses on early debt extinguishment; a $223
        million pre-tax credit ($130 million after taxes) for insurance
        recoveries related to the hardboard siding and roofing litigation; and
        a $3 million before tax credit ($2 million after taxes) for the net
        adjustment of reserves previously provided.

    (k) Includes interest income of $43 million before taxes ($26 million
        after taxes) related to a tax audit agreement, and interest
        income of $11 million before taxes ($7 million after taxes) from the
        collection of a note receivable from the 2001 sale of the Flexible
        Packaging business.

    (l) Includes a $517 million reduction in the income tax provision,
        principally as a result of an agreement reached with the U.S. Internal
        Revenue Service concerning the 1997 through 2000 U.S. federal income
        tax audit; a $94 million charge principally for deferred taxes related
        to earnings repatriation during the second quarter under the American
        Jobs Creation Act of 2004, and a $19 million reduction in the income
        tax provision reflecting the settlement of a tax matter.

    (m) Includes a $153 million charge before taxes and minority interest ($95
        million after taxes and minority interest) for organizational
        restructuring programs and losses on early debt extinguishment; a
        pretax credit of $103 million ($64 million after taxes) for insurance
        recoveries related to the hardboard siding and roofing litigation;
        a charge of $60 million before taxes and minority interest ($61
        million after taxes and minority interest) for estimated gains/losses
        of businesses sold or held for sale; and a credit of $19 million
        before taxes and minority interest ($11 million after taxes and
        minority interest) for the net reversal of restructuring and
        realignment reserves no longer required.

    (n) Includes a $32 million net increase in the income tax provision
        reflecting an adjustment of deferred tax balances.

    (o) Includes the net income of Weldwood of Canada, Ltd. and Carter Holt
        Harvey prior to their sales in the fourth quarter of 2004 and the
        third quarter of 2005, respectively, a $716 million after-tax charge
        to write down the net assets of Weldwood of Canada, Ltd. to their
        estimated net realizable value in the third quarter of 2004; and a
        gain on the sale of the Carter Holt Harvey tissue business of $267
        million ($90 million after taxes and minority interest) in the second
        quarter of 2004.


                             International Paper
                      Reconciliation of Earnings Before
                     Special Items to Net Earnings (Loss)
                          Preliminary and Unaudited
                  (In millions except for per share amounts)

                                                 Three
                                 Three Months   Months         Nine Months
                                    Ended        Ended            Ended
                                 September 30,  June 30,       September 30,
                                2005     2004     2005         2005     2004

    Earnings Before
     Special Items              $162     $200     $143         $473      $407

    Restructuring and
     other charges               (48)     (16)     (19)         (82)      (95)
    Insurance recoveries         109       64       21          130        64
    Reversals of reserves
     no longer required            2        4        -            2        11
    Net gains (losses) on
     sales and impairments
     of businesses held
     for sale                     (3)     (38)      12          (43)      (61)
    Interest income               26        -        7           33         -
    Income tax adjustment        517        -      (94)         423       (32)
    Earnings from
     Continuing Operations       765      214       70          936       294
    Discontinued
     Operations                  278     (684)       7          261      (498)

    Net Earnings (Loss)
     as Reported              $1,043    $(470)     $77       $1,197     $(204)


                                                     Three
                                     Three Months   Months     Nine Months
    Diluted Earnings                    Ended        Ended        Ended
     Per Common Share:               September 30,  June 30,  September 30,
                                     2005    2004     2005   2005       2004

    Earnings Per Share Before
     Special Items                  $0.33   $0.40    $0.29   $0.97     $0.83

    Restructuring and
     other charges                  (0.09)  (0.03)   (0.04)  (0.16)    (0.19)
    Insurance recoveries             0.21    0.13     0.04    0.26      0.13
    Reversal of reserves
     no longer required                 -    0.01        -       -      0.03
    Net gains (losses)
     on sales and
     impairments
     of businesses
     held for sale                      -   (0.08)    0.03   (0.08)    (0.13)
    Interest income                  0.05       -     0.01    0.06         -

    Income tax
     adjustment                      1.02       -    (0.19)   0.83     (0.07)

    Earnings Per Common
     Share from
     Continuing
     Operations                      1.52    0.43     0.14    1.88      0.60
    Discontinued
     Operations                      0.55   (1.34)    0.02    0.52     (1.02)

    Diluted Earnings
     (Loss) per Common
     Share                          $2.07  $(0.91)   $0.16   $2.40    $(0.42)


    Notes:

    (1) All periods have been restated to reflect Carter Holt Harvey as a
        discontinued operation.

    (2) The company calculates Earnings Before Special Items by excluding the
        after-tax effect of the adoption of new accounting standards and items
        considered by management to be unusual from the net earnings (loss)
        reported under U.S. generally accepted accounting principles ("GAAP").
        Management uses this measure to focus on on-going operations, and
        believes that it is useful to investors because it enables them to
        perform meaningful comparisons of past and present operating results.
        International Paper believes that using this information along with
        net earnings (loss) provides for a more complete analysis of the
        results of operations by quarter.  Net earnings (loss) is the most
        directly comparable GAAP measure.

    (3) Diluted earnings per common share reflects the inclusion of
        contingently convertible securities in the computation.

    (4) Since the basic and diluted earnings per share are computed
        independently for each period, nine-month per share amounts may not
        equal the sum of the respective quarters.


                             International Paper
                Sales and Operating Profit by Industry Segment
                          Preliminary and Unaudited
                                (In Millions)

    Sales by Industry Segment

                                             Three
                             Three Months    Months           Nine Months
                                Ended        Ended               Ended
                            September 30,   June 30,          September 30,
                         2005       2004(1)   2005         2005        2004(1)

    Printing Papers    $1,970     $1,930    $1,895       $5,850      $5,685
    Industrial
     Packaging(2)       1,115      1,330     1,240        3,650       3,535
    Consumer
     Packaging(2)         685        665       650        1,965       1,920
    Distribution        1,645      1,565     1,570        4,745       4,515
    Forest Products       700        600       605        1,915       1,825
    Other Businesses(3)   220        275       230          725         860
    Less:
     Intersegment
     Sales               (299)      (349)     (274)        (887)       (998)

                       $6,036     $6,016    $5,916      $17,963     $17,342


    Operating Profit by Industry Segment

                                           Three
                        Three Months      Months         Nine Months
                            Ended          Ended            Ended
                        September 30,     June 30,       September 30,
                      2005       2004(1)   2005        2005         2004(1)

    Printing Papers   $132  (4)  $160      $149  (7)   $464  (4,7)  $385
    Industrial
     Packaging(2)       33  (4)   133        85         223    (4)   249
    Consumer
     Packaging(2)       37  (4)    50        41         101    (4)   122  (9)
    Distribution        23         27        18          59           65
    Forest Products    272  (4)   191       191  (7)    670  (4,7)   617
    Other Businesses(3) (8) (4)     7         7           9    (4)    31


    Operating Profit   489        568       491       1,526        1,469

    Interest
     expense, net     (120) (5)  (180)     (155) (8)   (442) (5,8)  (541)
    Minority
     interest(6)         -          1         2           1            2
    Corporate items,
     net              (142)      (101)     (133)       (430)        (313)
    Restructuring
     and other
     charges           (41)        (26)                 (65)        (153)
    Insurance
     Recoveries        188         103       35         223          103
    Net gains
     (losses)
     on sales and
     impairments of
     businesses held
     for sale           (5)        (38)      19         (65)         (56)
    Reversal of
     reserves no
     longer
     required            3           6        -           3           19

    Earnings from
     continuing
     operations
     before
     income taxes
     and
     minority
     interest         $372       $333      $259        $751         $530


    Note: All periods have been restated to reflect Carter Holt Harvey as a
          discontinued operation.


    (1) Prior-year industry information has been restated to conform to 2005
        management structure.
    (2) Beginning with the 2005 first quarter, Industrial Packaging and
        Consumer Packaging are reported as separate industry segments.
        Prior-period segment information has been restated to reflect this
        presentation.
    (3) Includes Arizona Chemical, European Distribution and certain smaller
        businesses.
    (4) Includes 2005 third quarter special charges of $6 million before taxes
        in the Printing Papers segment for severance charges related to the
        indefinite shutdown of three U.S. paper machines, $3 million before
        taxes in the Printing Papers segment and $1 million before taxes in
        the Consumer Packaging segment for environmental reserves, $4 million
        before taxes in the Industrial Packaging segment related to adjust
        reserves previously provided, $2 million before taxes in the Forest
        Products segment for costs associated with relocating the headquarters
        to Memphis, Tenn. from Savannah, Ga., and $13 million before taxes in
        the Other Businesses segment related to a plant shutdown.
    (5) Includes interest income of $43 million before taxes related to
        completion of a tax audit.
    (6) Operating profits for industry segments include each segment's
        percentage share of the profits of subsidiaries included in that
        segment that are less than wholly owned.  The pre-tax minority
        interest for these subsidiaries is added here to present consolidated
        earnings before income taxes and minority interest.
    (7) Includes 2005 second quarter special charges of $17 million before
        taxes in the Printing Papers segment for severance and other charges
        related to the indefinite shutdown of three U.S. paper machines, and
        $14 million before taxes in the Forest Resources segment for 2005
        second quarter costs associated with relocating the Forest Products
        headquarters to Memphis, Tenn. from Savannah, Ga.
    (8) Includes interest income of $11 million before taxes from the
        collection of a note receivable from the 2001 sale of the Flexible
        Packaging business.
    (9) Includes a 2004 second quarter estimated loss on the sale of Food Pack
        S.A. of $4 million before taxes in the Consumer Packaging segment.


                             International Paper
                         Supplemental Financial Data
                          Preliminary and Unaudited

    Financial Data (In millions)

                                   Three Months    Three Months   Nine Months
                                       Ended           Ended         Ended
                                      Sept 30,        June 30,      Sept 30,
                                   2005     2004        2005      2005    2004
    Depreciation,
     amortization and cost of
     timber harvested              $350     $346        $333    $1,023  $1,003


    Note: All periods have been restated to reflect Carter Holt Harvey as a
          discontinued operation.


                        Sales Volumes by Product(1)(2)
                          Preliminary and Unaudited

    International Paper Consolidated

                              Three Months    Three Months    Nine Months
                                 Ended           Ended           Ended
                                Sept 30,        June 30,        Sept 30,
                              2005   2004        2005       2005       2004

    Printing Papers (In
     thousands of short
     tons)
    Brazil Uncoated Papers     111    117         107        330        345
    Europe & Russia
     Uncoated Papers
     and Bristols              342    336         358      1,059      1,036
    U.S. Uncoated
     Papers and Bristols     1,041  1,143       1,022      3,197      3,488
    Uncoated Papers
     and Bristols            1,494  1,596       1,487      4,586      4,869
    Coated Papers              572    574         504      1,582      1,641
    Market Pulp(3)             402    309         382      1,149      1,048

    Packaging (In thousands
     of short tons)
    Container of the
     Americas                  752    795         777      2,294      2,053
    European Container
     (Boxes)                   262    256         273        794        767
    Other Industrial
     and Consumer
     Packaging                 264    278         268        788        796
    Industrial and
     Consumer Packaging      1,278  1,329       1,318      3,876      3,616
    Containerboard             467    556         438      1,375      1,629
    Bleached Packaging Board   341    378         351      1,063      1,128
    Kraft                      155    170         151        456        468

    Forest Products (In
     millions)
    Panels (sq. ft.
     3/8" -- basis)            444    411         367      1,212      1,201
    Lumber (board
     feet)                     675    644         663      1,951      1,850


    (1) Sales volumes include third party and inter-segment sales.

    (2) Sales volumes for divested businesses are included through the date of
        sale, except for discontinued operations.

    (3) Includes internal sales to mills.


                             International Paper
                          Consolidated Balance Sheet
                          Preliminary and Unaudited
                                (In Millions)

                                          September 30,  June 30, December 31,
                                              2005         2005        2004

    Assets
    Current Assets
     Cash and temporary investments          $1,092      $1,137       $2,180
     Accounts and notes receivable, net       3,076       2,853        2,743
     Inventories                              2,427       2,449        2,371
     Assets of businesses held for sale          57       4,315        4,729
     Deferred income tax assets                 389         394          410
       Other current assets                     180         167          153
         Total Current Assets                 7,221      11,315       12,586

    Plants, Properties and Equipment, net    11,850      11,848       12,216
    Forestlands                               2,207       2,198        2,157
    Investments                                 597         624          655
    Goodwill                                  5,043       5,012        4,994
    Deferred Charges and Other Assets         1,533       1,549        1,609
    Total Assets                            $28,451     $32,546      $34,217

    Liabilities and Common Shareholders'
     Equity
    Current Liabilities
      Notes payable and current
       maturities of long-term debt            $796        $388         $222
      Liabilities of businesses held
       for sale                                  51       2,940        3,165

      Accounts payable and accrued
       liabilities                            3,516       3,612        3,947

         Total Current Liabilities            4,363       6,940        7,334

    Long-Term Debt                           10,772      12,354       13,632
    Deferred Income Taxes                       977       1,227        1,118
    Other Liabilities                         3,249       3,743        3,691
    Minority Interest                           203         186          188


    Common Shareholders' Equity
     Invested capital                         5,496       5,626        5,692
       Retained earnings                      3,391       2,470        2,562
        Total Common Shareholders'
         Equity                               8,887       8,096        8,254

    Total Liabilities and Common
     Shareholders' Equity                   $28,451     $32,546      $34,217


    Note: All periods have been restated to reflect Carter Holt Harvey as a
          discontinued operation.

SOURCE International Paper

Media: Amy Sawyer, +1-203-541-8308, Investors: Darial Sneed, +1-203-541-8541, or Brian Turcotte, +1-203-541-8632, both of International Paper

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