|EXHIBIT 12                                                                                                  
|------------------------------------------------------------------------------------------------------------
|                                                                                                            
|GEORGIA-PACIFIC CORPORATION AND SUBSIDIARIES
STATEMENTS OF COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
|                                                                                                            
|                                                                                                            
|                                                                                                            
|                                                                                                            
|(Unaudited)                                                                                                 
|In millions                                                                                                 
|                                                                                                            
|                                                                                                            
|                                                                                                            
|Fixed charges:                                                                                              
|Total interest expense (including $4 and $2 of capitalized interest
      in 2004 and 2003, respectively)   
|One-third of rent expense                                                                                   
|                                                                                                            
|Total fixed charges                                                                                         
|                                                                                                            
|Add:                                                                                                        
|Income (loss) before income taxes and accounting change                                                     
|Interest capitalized                                                                                        
|                                                                                                            
|                                                                                                            
|                                                                                                            
|Earnings for fixed charges                                                                                  
|                                                                                                            
|                                                                                                            
|                                                                                                            
|Ratio of earnings to fixed charges                                                                          
|                                                                                                            
|                                                                                                            
|                                                                                                            
|                                                                                                            
|(a) Fixed charges exceeded earnings by $118 million.