EXHIBIT 23.3

             CONSENT OF HAMILTON, RABINOVITZ & ALSCHULER, INC.

         We hereby  consent to being named in Ashland  Inc.'s Annual Report
on Form 10-K for the year ended  September 30, 2005 in the form and context
in which we are  named.  We do not  authorize  or cause the  filing of such
Annual Report and do not make or purport to make any  statement  other than
as reflected in the Annual Report.


/s/ Francine F. Rabinovitz
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Hamilton, Rabinovitz & Alschuler, Inc.
December 6, 2005