Tembec Holdings Inc., et al. – ‘F-10/A’ on 3/31/03 – EX-5.1

On:  Monday, 3/31/03, at 12:57pm ET   ·   Accession #:  1125282-3-2569   ·   File #s:  333-104030, -01

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Pre-Effective Amendment to Registration Statement of a Foreign Private Issuer (Not Effective Immediately)   —   Form F-10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-10/A      Amendment No. 1 to Registration Statement            103    448K 
 2: EX-5.1      Opinion re: Legality                                   1      7K 
 3: EX-9.1      Letter of Transmittal                                 16     83K 
 4: EX-9.2      Notice of Guaranteed Delivery                          4     17K 

EX-5.1   —   Opinion re: Legality

EX-5.1
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                                                                   Exhibit 5.1

[KPMG LOGO]                                                                     

KPMG LLP                                                              
Chartered Accountants                                                 
 2000 McGill College Avenue                    Telephone  (514) 840-2100
Suite 1900                                    Telefax (514) 840-2187  
Montreal (Quebec)  H3A 3H8                    www.kpmg.ca             

To the Securities and Exchange Commission                                       
- and -                                                                         
To the Board of Directors of                                                    
Tembec Inc. and                                                                 
Tembec Industries Inc.                                                          

Re:  Registration Statement on Form F-10                                        
 US$100,000,000 Senior Notes due June 30, 2009 of Tembec Industries Inc.
guaranteed as to payment of principal, premium, if any and interest by
Tembec Inc.                                                           

We consent to the use of our report related to the 2002 consolidated financial  
statements of Tembec Inc. ("Tembec") dated October 28, 2002, included by        
reference in the above referenced Registration Statement and to the reference to
our firm under the heading "Experts" contained therein.                         

/s/ KPMG LLP                                                                    
----------------------------                                                    
Chartered Accountants                                                           

Montreal, Canada                                                                

March 28, 2003                                                                  

[GRAPHIC OMITTED]                                                               
              KPMG LLP, a Canadian owned limited liability partnership
             established under the laws of Ontario, is a member firm
 of KPMG International, a Swiss association.

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘F-10/A’ Filing		Date		Other Filings
		6/30/09
Filed on:		3/31/03		305B2,  F-X
		3/28/03
		10/28/02
				List all Filings