EXHIBIT 23.2


                     CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this  Post-Effective
Amendment  No.1 to  Registration  Statement on Form S-8  (33-32612)  of our
report  dated  March 11,  2005  relating  to the  financial  statements  of
Marathon  Ashland  Petroleum  LLC,  which appears in Ashland  Inc.'s Annual
Report on Form 10-K/A  Amendment No. 1 for the fiscal year ended  September
30, 2004.



/s/ PricewaterhouseCoopers LLP

Houston, Texas
August 9, 2005