Item 8.01. Other Events.

On December 7, 2007, Temple-Inland Inc. issued a press release announcing that its Board of Directors declared a special cash dividend of $10.25 per common share, payable on December 21, 2007 to Temple-Inland stockholders of record as of the close of business on December 12, 2007. As previously announced, the special dividend represents a portion of the proceeds from the Company's non-recourse loan secured by the installment notes received from the sale of its strategic timberlands. The special cash dividend is in addition to the previously announced regular quarterly dividend of $0.28 per common share payable December 14, 2007, to stockholders of record as of the close of business on November 30, 2007. The press release is attached as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

99.1 Press release issued by the Company on December 7, 2007, announcing a special cash dividend of $10.25 per common share.