33 -   
              SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C. 20549
                  --------------------------

                           FORM S-8

                    REGISTRATION STATEMENT
                             UNDER
                  THE SECURITIES ACT OF 1933

              JAMES RIVER CORPORATION OF VIRGINIA
    (Exact name of registrant as specified in its charter)


VIRGINIA                                   54-0848173
(State or other jurisdiction of            (I.R.S. Employer
 incorporation or organization)            Identification No.)


                      120 Tredegar Street
                   Richmond, Virginia  23219
                        (804) 644-5411
      (Address, including zip code and telephone number, 
                of Principal Executive Offices)

              JAMES RIVER CORPORATION OF VIRGINIA
                 DIRECTOR STOCK OWNERSHIP PLAN
                   (Full title of the plan)

               Clifford A. Cutchins, IV, Esquire
  Senior Vice President, General Counsel, Corporate Secretary
              James River Corporation of Virginia
                      120 Tredegar Street
                   Richmond, Virginia  23219
                        (804) 644-5411
            (Name, address, including zip code, and
 telephone number, including area code, of agent for service)

                            Copy to

                Marshall H. Earl, Jr., Esquire
            McGuire, Woods, Battle & Boothe, L.L.P.
                       One James Center
                   Richmond, Virginia  23219


Approximate date of commencement of proposed sale to the public:
As soon as practicable after the effective date of the
registration statement.

                  This is page 1 of 25 pages.
               Exhibit Index appears on page 12.
               
<PAGE>
 CALCULATION OF REGISTRATION FEE


                               Proposed      Proposed
Title of                       Maximum       Maximum
Securities      Amount         Offering      Aggregate    Amount of
to be           to be          Price Per     Offering     Registration
Registered      Registered     Share         Price        Fee

Common Stock
$.10 par
value           100,000 (1)   $25.375 (2)  $2,537,500     $875.00

Rights to
Purchase
1/1000 of a
share of
Series M
Cumulative
Participating
Preferred
Stock $10,
par value       100,000 (3)    N/A          N/A           $100.00

     (1)  Represents the maximum number of shares of Common Stock
of James River Corporation of Virginia (the "Company") that may
be offered and sold hereunder.

     (2)  Estimated solely for purposes of calculating the
registration fee.  Based on the average of the high and low
prices for the Common Stock reported on the New York Stock
Exchange on April 1, 1996.

     (3)  The Rights to purchase 1/1000 of a share of Series M
Cumulative Participating Preferred Stock will be attached to and
will trade with shares of the Common Stock.  Value attributable
to such Rights, if any, will be reflected in the market price of
such Common Stock.  The fee paid represents the minimum statutory
fee pursuant to Section 6(b) of the Securities Act of 1933.

     In addition, this registration statement also covers an
indeterminate amount of Company obligations due certain electing
participants in the Plan.

<PAGE>
                           PART II.
        INFORMATION REQUIRED IN REGISTRATION STATEMENT

Item 3.   Incorporation of Certain Documents by Reference
     James River Corporation of Virginia (the "Company") hereby
incorporates by reference into this Registration Statement the
documents listed below which have been filed with the Securities
and Exchange Commission.
          (a) The Company's Annual Report on Form 10-K for the
     year ended December 31, 1995;
          (b) The Company's Proxy Statement for the annual
     meeting held on April 25, 1996;
          (c) The description of the Company's common stock
     ("Common Stock") included in the Registration Statement on
     Form 8-A dated January 3, 1980, incorporating by reference
     the description included under the heading "Description of
     Common Stock" in Amendment No. 1 to Registration Statement
     No. 2-63209, as amended by Amendment No. 4 to Application or
     Report on Form 8 dated July 28, 1992, and
          (d) The description of the Rights to Purchase Series M
     Cumulative Participating Preferred Stock (the "Rights")
     included in the Registration Statement on Form 8-A dated
     March 3, 1989, as amended by Amendment No. 1 to Application
     or Report on Form 8 dated July 28, 1992.

     Each document or report subsequently filed by the Company
and the James River Corporation of Virginia Director Stock

3
<PAGE>

Ownership Plan (the "Plan") with the Commission pursuant to
Sections 13(a), 13(c), 14, or 15(d) of the Securities Exchange
Act of 1934, as amended (the "Exchange Act") after the date of
this Registration Statement, but prior to the filing of a post-
effective amendment to this Registration Statement which
indicates that all securities offered by this Registration
Statement have been sold or which deregisters all such securities
then remaining unsold, shall be deemed to be incorporated by
reference into this Registration Statement.  Each document or
report incorporated into this Registration Statement by reference
shall be deemed to be a part of this Registration Statement from
the date of the filing of such document with the Securities and
Exchange Commission until the information contained therein is
superseded or updated by any subsequently filed document which is
incorporated by reference into this Registration Statement.

Item 6.   Indemnification of Directors and Officers
     Article 10 of the Virginia Stock Corporation Act allows, in
general, for indemnification, in certain circumstances, by a
corporation of any person threatened with or made a party to any
action, suit or proceeding by reason of the fact that he or she
is, or was, a director, officer, employee or agent of such
corporation.  Indemnification is also authorized with respect to
a criminal action or proceeding where the person had no
reasonable cause to believe that his or her conduct was unlawful. 
Article 9 of the Virginia Stock Corporation Act provides

4
<PAGE>

limitations on damages by officers and directors, except in cases
of willful misconduct or knowing violation of the criminal law.
     Article VI of the Company's Amended and Restated Articles of
Incorporation provides for mandatory indemnification of any
director or officer of the Company who is, was or its threatened
to be made a party to any proceeding by reason of the fact that
he or she is or was a director or officer of the Company or is or
was serving the Company or any other legal entity in any capacity
at the request of the Company while a director or officer of the
Company against all liabilities and expenses incurred in the
proceeding, except such liabilities and expenses as are incurred
because of such director's or officer's willful misconduct or
knowing violation of the criminal law.
     The Company's Amended and Restated Articles of Incorporation
also provide that in every instance permitted under Virginia
corporate law in effect from time to time, the liability of a
director or officer of the Company to the Company or its
shareholders shall not exceed one dollar.
     The Company maintains a standard policy of officers' and
directors' liability insurance.

Item 8.   Exhibits
     See Index to Exhibits.


5
<PAGE>

Item 9.   Undertakings
     The undersigned registrant hereby undertakes:
     (a)  (1) To file, during any period in which offers or
sales are being made, a post-effective amendment to this
registration statement:
          (i) To include any prospectus required by Section
     10(a)(3) of the Securities Act of 1933, as amended ("the
     "Securities Act");
         (ii) To reflect in the prospectus any facts or events
     arising after the effective date of the registration
     statement (or the most recent post-effective amendment
     thereof) which, individually or in the aggregate, represent
     a fundamental change in the information set forth in the
     registration statement;
        (iii) To include any material information with respect
     to the plan of distribution not previously disclosed in the
     registration statement or any material change to such
     information in the registration statement;
     Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
do not apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in
periodic reports filed by the registrant pursuant to Section 13
or Section 15(d) of the Exchange Act that are incorporated by
reference in the registration statement.
          (2) That, for the purpose of determining any liability
under the Securities Act, each such post-effective amendment

6
<PAGE>

shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona
fide offering thereof.
          (3) To remove from registration by means of a post-
effective amendment any of the securities being registered which
remain unsold at the termination of the offering.
     (b)  That, for purposes of determining any liability under
the Securities Act, each filing of the Company's annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act,
and each filing of the Plan's annual report pursuant to Section
15(d) of the Exchange Act that is incorporated by reference in
the registration statement shall be deemed to be a new
registration statement relating to the securities offered
therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.
     (c)  Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers
and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the Company has been advised
that in the opinion of the Securities and Exchange Commission
such indemnification is against public policy as expressed in the
Securities Act and is, therefore, unenforceable.  In the event
that a claim for indemnification against such liabilities (other
than the payment by the Company of expenses incurred or paid by a
director, officer or controlling person of the Company in the

7
<PAGE>

successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection
with the securities being registered, the Company will, unless in
the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will
be governed by the final adjudication of such issue.

8
<PAGE>

                            SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933,
the registrant certifies that it has reasonable grounds to
believe that it meets all of the requirements for filing on Form
S-8, and has duly caused this registration statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in
the City of Richmond and Commonwealth of Virginia on April 2,
1996.

                             JAMES RIVER CORPORATION OF VIRGINIA


                             By:  /s/ Stephen E. Hare           
                                 Stephen E. Hare
                                 Senior Vice President,
                                 Corporate Finance and Chief
                                 Financial Officer



                       POWER OF ATTORNEY

     Know All Men and Women By These Presents that each
individual whose signature appears below constitutes and appoints
Stephen E. Hare and Clifford A. Cutchins, IV, Esquire, and each
of them, such individual's true and lawful attorneys-in-fact and
agents with full power of substitution, for such individual and
in his or her name, place and stead, in any and all capacities,
to sign any and all amendments (including post-effective
amendments) to this registration statement and any registration
statement related to the offering contemplated by this
registration statement that is to be effective upon filing
pursuant to Rule 462(b) under the Securities Act of 1933, and to
file the same, with all exhibits thereto, and all documents in
connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys-in-fact and agents, and
each of them, full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and
about the premises, as fully to all intents and purposes as he or
she might or could do in person, hereby ratifying and confirming
all that said attorneys-in-fact and agents, or any of them, or
their or his or her substitute or substitutes, may lawfully do or
cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed on April 2, 1996 by
the following persons in the respective capacities indicated
below their names.

9
<PAGE>



/s/ Miles L. Marsh           Chairman of the Board of Directors,
Miles L. Marsh               President, and Chief Executive
                             Officer (Principal Executive
                             Officer)

/s/ Stephen E. Hare          Senior Vice President, Corporate 
Stephen E. Hare              Finance and Chief Financial Officer
                             (Principal Financial and Accounting
                             Officer)

/s/ William T. Burgin        Director
William T. Burgin



/s/ Worley H. Clark, Jr.     Director
Worley H. Clark, Jr.



/s/ William T. Comfort, Jr.  Director
William T. Comfort, Jr.



/s/ William V. Daniel        Director
William V. Daniel



/s/ Bruce C. Gottwald        Director
Bruce C. Gottwald



/s/ Robert M. O'Neil         Director
Robert M. O'Neil



/s/ Joseph T. Piemont        Director
Joseph T. Piemont



/s/ Anne M. Whittemore       Director
Anne M. Whittemore



/s/ Robert C. Williams       Director
Robert C. Williams

10
<PAGE>

                           EXHIBITS

                              TO

              JAMES RIVER CORPORATION OF VIRGINIA

              REGISTRATION STATEMENT ON FORM S-8

11
<PAGE>
                         Exhibit Index


The following exhibits are filed herewith as part of this
Registration Statement:


Exhibit                                             Page
  No.                                                No. 

 5.1   Opinion and Consent of McGuire, Woods,
       Battle & Boothe, L.L.P., Counsel to the 
       Company as to the validity of the
       Common Stock offered hereunder                13

23.1   Consent of Independent Accountants            15

24.2   Consent of McGuire, Woods, Battle & Boothe,
       L.L.P. (included in Exhibit 5.1)

99.1   James River Corporation of Virginia 
       Director Stock Ownership Plan                 16


12
<PAGE>
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{"company-data": {"conformed-name": "JAMES RIVER CORP OF VIRGINIA", "cik": "0000053117", "assigned-sic": "2621", "irs-number": "540848173", "state-of-incorporation": "VA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-02213", "film-number": "96544213"}, "business-address": {"street1": "120 TREDEGAR ST", "city": "RICHMOND", "state": "VA", "zip": "23219", "phone": "8046445411"}}
33 -   
              SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C. 20549
                  --------------------------

                           FORM S-8

                    REGISTRATION STATEMENT
                             UNDER
                  THE SECURITIES ACT OF 1933

              JAMES RIVER CORPORATION OF VIRGINIA
    (Exact name of registrant as specified in its charter)

VIRGINIA                                   54-0848173
(State or other jurisdiction of            (I.R.S. Employer
 incorporation or organization)            Identification No.)

                      120 Tredegar Street
                   Richmond, Virginia  23219
                        (804) 644-5411
      (Address, including zip code and telephone number, 
                of Principal Executive Offices)

              JAMES RIVER CORPORATION OF VIRGINIA
                 DIRECTOR STOCK OWNERSHIP PLAN
                   (Full title of the plan)

               Clifford A. Cutchins, IV, Esquire
  Senior Vice President, General Counsel, Corporate Secretary
              James River Corporation of Virginia
                      120 Tredegar Street
                   Richmond, Virginia  23219
                        (804) 644-5411
            (Name, address, including zip code, and
 telephone number, including area code, of agent for service)

                            Copy to

                Marshall H. Earl, Jr., Esquire
            McGuire, Woods, Battle & Boothe, L.L.P.
                       One James Center
                   Richmond, Virginia  23219

Approximate date of commencement of proposed sale to the public:
As soon as practicable after the effective date of the
registration statement.

                  This is page 1 of 25 pages.
               Exhibit Index appears on page 12.
CALCULATION OF REGISTRATION FEE

                               Proposed      Proposed
Title of                       Maximum       Maximum
Securities      Amount         Offering      Aggregate    Amount of
to be           to be          Price Per     Offering     Registration
Registered      Registered     Share         Price        Fee

Common Stock
$.10 par
value           100,000 (1)   $25.375 (2)  $2,537,500     $875.00

Rights to
Purchase
1/1000 of a
share of
Series M
Cumulative
Participating
Preferred
Stock $10,
par value       100,000 (3)    N/A          N/A           $100.00

     (1)  Represents the maximum number of shares of Common Stock
of James River Corporation of Virginia (the "Company") that may
be offered and sold hereunder.

     (2)  Estimated solely for purposes of calculating the
registration fee.  Based on the average of the high and low
prices for the Common Stock reported on the New York Stock
Exchange on April 1, 1996.

     (3)  The Rights to purchase 1/1000 of a share of Series M
Cumulative Participating Preferred Stock will be attached to and
will trade with shares of the Common Stock.  Value attributable
to such Rights, if any, will be reflected in the market price of
such Common Stock.  The fee paid represents the minimum statutory
fee pursuant to Section 6(b) of the Securities Act of 1933.

     In addition, this registration statement also covers an
indeterminate amount of Company obligations due certain electing
participants in the Plan.
PART II.
        INFORMATION REQUIRED IN REGISTRATION STATEMENT

Item 3.   Incorporation of Certain Documents by Reference
     James River Corporation of Virginia (the "Company") hereby
incorporates by reference into this Registration Statement the
documents listed below which have been filed with the Securities
and Exchange Commission.
          (a) The Company's Annual Report on Form 10-K for the
     year ended December 31, 1995;
          (b) The Company's Proxy Statement for the annual
     meeting held on April 25, 1996;
          (c) The description of the Company's common stock
     ("Common Stock") included in the Registration Statement on
     Form 8-A dated January 3, 1980, incorporating by reference
     the description included under the heading "Description of
     Common Stock" in Amendment No. 1 to Registration Statement
     No. 2-63209, as amended by Amendment No. 4 to Application or
     Report on Form 8 dated July 28, 1992, and
          (d) The description of the Rights to Purchase Series M
     Cumulative Participating Preferred Stock (the "Rights")
     included in the Registration Statement on Form 8-A dated
     March 3, 1989, as amended by Amendment No. 1 to Application
     or Report on Form 8 dated July 28, 1992.

     Each document or report subsequently filed by the Company
and the James River Corporation of Virginia Director Stock

3
Ownership Plan (the "Plan") with the Commission pursuant to
Sections 13(a), 13(c), 14, or 15(d) of the Securities Exchange
Act of 1934, as amended (the "Exchange Act") after the date of
this Registration Statement, but prior to the filing of a post-
effective amendment to this Registration Statement which
indicates that all securities offered by this Registration
Statement have been sold or which deregisters all such securities
then remaining unsold, shall be deemed to be incorporated by
reference into this Registration Statement.  Each document or
report incorporated into this Registration Statement by reference
shall be deemed to be a part of this Registration Statement from
the date of the filing of such document with the Securities and
Exchange Commission until the information contained therein is
superseded or updated by any subsequently filed document which is
incorporated by reference into this Registration Statement.

Item 6.   Indemnification of Directors and Officers
     Article 10 of the Virginia Stock Corporation Act allows, in
general, for indemnification, in certain circumstances, by a
corporation of any person threatened with or made a party to any
action, suit or proceeding by reason of the fact that he or she
is, or was, a director, officer, employee or agent of such
corporation.  Indemnification is also authorized with respect to
a criminal action or proceeding where the person had no
reasonable cause to believe that his or her conduct was unlawful. 
Article 9 of the Virginia Stock Corporation Act provides

4
limitations on damages by officers and directors, except in cases
of willful misconduct or knowing violation of the criminal law.
     Article VI of the Company's Amended and Restated Articles of
Incorporation provides for mandatory indemnification of any
director or officer of the Company who is, was or its threatened
to be made a party to any proceeding by reason of the fact that
he or she is or was a director or officer of the Company or is or
was serving the Company or any other legal entity in any capacity
at the request of the Company while a director or officer of the
Company against all liabilities and expenses incurred in the
proceeding, except such liabilities and expenses as are incurred
because of such director's or officer's willful misconduct or
knowing violation of the criminal law.
     The Company's Amended and Restated Articles of Incorporation
also provide that in every instance permitted under Virginia
corporate law in effect from time to time, the liability of a
director or officer of the Company to the Company or its
shareholders shall not exceed one dollar.
     The Company maintains a standard policy of officers' and
directors' liability insurance.

Item 8.   Exhibits
     See Index to Exhibits.

5
Item 9.   Undertakings
     The undersigned registrant hereby undertakes:
     (a)  (1) To file, during any period in which offers or
sales are being made, a post-effective amendment to this
registration statement:
          (i) To include any prospectus required by Section
     10(a)(3) of the Securities Act of 1933, as amended ("the
     "Securities Act");
         (ii) To reflect in the prospectus any facts or events
     arising after the effective date of the registration
     statement (or the most recent post-effective amendment
     thereof) which, individually or in the aggregate, represent
     a fundamental change in the information set forth in the
     registration statement;
        (iii) To include any material information with respect
     to the plan of distribution not previously disclosed in the
     registration statement or any material change to such
     information in the registration statement;
     Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
do not apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in
periodic reports filed by the registrant pursuant to Section 13
or Section 15(d) of the Exchange Act that are incorporated by
reference in the registration statement.
          (2) That, for the purpose of determining any liability
under the Securities Act, each such post-effective amendment

6
shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona
fide offering thereof.
          (3) To remove from registration by means of a post-
effective amendment any of the securities being registered which
remain unsold at the termination of the offering.
     (b)  That, for purposes of determining any liability under
the Securities Act, each filing of the Company's annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act,
and each filing of the Plan's annual report pursuant to Section
15(d) of the Exchange Act that is incorporated by reference in
the registration statement shall be deemed to be a new
registration statement relating to the securities offered
therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.
     (c)  Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers
and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the Company has been advised
that in the opinion of the Securities and Exchange Commission
such indemnification is against public policy as expressed in the
Securities Act and is, therefore, unenforceable.  In the event
that a claim for indemnification against such liabilities (other
than the payment by the Company of expenses incurred or paid by a
director, officer or controlling person of the Company in the

7
successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection
with the securities being registered, the Company will, unless in
the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will
be governed by the final adjudication of such issue.

8
SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933,
the registrant certifies that it has reasonable grounds to
believe that it meets all of the requirements for filing on Form
S-8, and has duly caused this registration statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in
the City of Richmond and Commonwealth of Virginia on April 2,
1996.

                             JAMES RIVER CORPORATION OF VIRGINIA

                             By:  /s/ Stephen E. Hare           
                                 Stephen E. Hare
                                 Senior Vice President,
                                 Corporate Finance and Chief
                                 Financial Officer

                       POWER OF ATTORNEY

     Know All Men and Women By These Presents that each
individual whose signature appears below constitutes and appoints
Stephen E. Hare and Clifford A. Cutchins, IV, Esquire, and each
of them, such individual's true and lawful attorneys-in-fact and
agents with full power of substitution, for such individual and
in his or her name, place and stead, in any and all capacities,
to sign any and all amendments (including post-effective
amendments) to this registration statement and any registration
statement related to the offering contemplated by this
registration statement that is to be effective upon filing
pursuant to Rule 462(b) under the Securities Act of 1933, and to
file the same, with all exhibits thereto, and all documents in
connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys-in-fact and agents, and
each of them, full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and
about the premises, as fully to all intents and purposes as he or
she might or could do in person, hereby ratifying and confirming
all that said attorneys-in-fact and agents, or any of them, or
their or his or her substitute or substitutes, may lawfully do or
cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed on April 2, 1996 by
the following persons in the respective capacities indicated
below their names.

9
/s/ Miles L. Marsh           Chairman of the Board of Directors,
Miles L. Marsh               President, and Chief Executive
                             Officer (Principal Executive
                             Officer)

/s/ Stephen E. Hare          Senior Vice President, Corporate 
Stephen E. Hare              Finance and Chief Financial Officer
                             (Principal Financial and Accounting
                             Officer)

/s/ William T. Burgin        Director
William T. Burgin

/s/ Worley H. Clark, Jr.     Director
Worley H. Clark, Jr.

/s/ William T. Comfort, Jr.  Director
William T. Comfort, Jr.

/s/ William V. Daniel        Director
William V. Daniel

/s/ Bruce C. Gottwald        Director
Bruce C. Gottwald

/s/ Robert M. O'Neil         Director
Robert M. O'Neil

/s/ Joseph T. Piemont        Director
Joseph T. Piemont

/s/ Anne M. Whittemore       Director
Anne M. Whittemore

/s/ Robert C. Williams       Director
Robert C. Williams

10
EXHIBITS

                              TO

              JAMES RIVER CORPORATION OF VIRGINIA

              REGISTRATION STATEMENT ON FORM S-8

11
Exhibit Index

The following exhibits are filed herewith as part of this
Registration Statement:

Exhibit                                             Page
  No.                                                No. 

 5.1   Opinion and Consent of McGuire, Woods,
       Battle & Boothe, L.L.P., Counsel to the 
       Company as to the validity of the
       Common Stock offered hereunder                13

23.1   Consent of Independent Accountants            15

24.2   Consent of McGuire, Woods, Battle & Boothe,
       L.L.P. (included in Exhibit 5.1)

99.1   James River Corporation of Virginia 
       Director Stock Ownership Plan                 16

12