Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in the Registration  Statement
(Form  S-8  No.   33-52125)   pertaining  to  the  Ashland  Inc.   Deferred
Compensation  and Stock Incentive Plan for Non-Employee  Directors,  in the
Registration  Statement  (Form S-8 No.  2-95022)  pertaining to the Ashland
Inc.  Amended Stock Incentive Plan for Key Employees,  in the  Registration
Statement (Form S-8 No. 33-32612)  pertaining to the Ashland Inc.  Employee
Savings  Plan,  in the  Registration  Statement  (Form  S-8  No.  33-55922)
pertaining  to  the  Ashland  Inc.  1993  Stock   Incentive  Plan,  in  the
Registration  Statement (Form S-8 No.  33-49907)  pertaining to the Ashland
Inc. Leveraged Employee Stock Ownership Plan, in the Registration Statement
(Form  S-8  No.   33-62901)   pertaining  to  the  Ashland  Inc.   Deferred
Compensation  Plan, in the Registration  Statement (Form S-8 No. 333-33617)
pertaining  to  the  Ashland  Inc.  1997  Stock   Incentive  Plan,  in  the
Registration   Statement  (Form  S-3  No.  333-78675)   pertaining  to  the
registration  of  68,925  shares  of  Ashland  Inc.  Common  Stock,  in the
Registration   Statement  (Form  S-3  No.  333-36842)   pertaining  to  the
registration  of  96,600  shares  of  Ashland  Inc.  Common  Stock,  in the
Registration   Statement  (Form  S-3  No.  333-54762)   pertaining  to  the
registration  of  149,300  shares of  Ashland  Inc.  Common  Stock,  in the
Registration   Statement  (Form  S-3  No.  333-82830)   pertaining  to  the
registration  of  265,100  shares of  Ashland  Inc.  Common  Stock,  in the
Registration   Statement  (Form  S-3  No.  333-105396)  pertaining  to  the
registration  of 296,385  shares of Ashland Inc.  Common Stock,  and in the
Registration  Statement (Form S-3 No. 333-69138) pertaining to the offering
of $600,000,000 of Debt  Securities,  Preferred Stock,  Depository  Shares,
Common Stock and/or  Warrants of Ashland Inc., of our report dated November
24,  2003,  with  respect  to the  consolidated  financial  statements  and
schedule of Ashland Inc.  and  consolidated  subsidiaries  included in this
Annual Report (Form 10-K) for the year ended September 30, 2003.



/s/ Ernst & Young

Cincinnati, Ohio
November 24, 2003