EXHIBIT 99.15

Ashland Distribution Non GAAP Metric Information

	($,Thousands)
POCKET PROFIT	Q3 2007			Q3 2006
Operating Income		11,608			30,103
Income Taxes		(4,135	)		(10,989	)
Net Income		7,473			19,114
Invested Capital April 30		681,257			650,410
Invested Capital May 31		688,283			625,831
Invested Capital June 30		660,427			600,548
Total		2,029,967			1,876,789
Average Invested Capital (Total/3)		676,656			625,596
Cost of Capital (9.5%/4)		2.375	%		2.375	%
Cost of Capital $ (COC$)		16,071			14,858
Pocket Profit		(8,598	)		4,256
(Net Income less COC$)