Exhibit 23.2 - Consent of PricewaterhouseCoopers LLP


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in Amendment No. 4 to the
Registration Statement on Form S-3 (No. 333-54762) of Ashland Inc. of our report
dated February 7, 2001, 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, 2000.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Pittsburgh, PA


May 24, 2001