Item 2.02. Results of Operations and Financial Condition.

On October 30, 2008, International Paper Company issued a press release reporting preliminary earnings for the third quarter of 2008 and held a webcast and conference call to discuss earnings and current market conditions. A copy of the press release is being furnished as Exhibit 99.1 and a copy of the slides presented at the webcast and discussed in the conference call is being furnished as Exhibit 99.2 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit 99.1 Press release of International Paper Company, dated October 30, 2008.

Exhibit 99.2 Slides of International Paper Company, dated October 30, 2008.

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