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                                                                      Exhibit 23

                          Independent Auditors' Consent


The Board of Directors
The Andersons, Inc.



We consent to incorporation by reference in the registration statement (No.
333-53137) on Form S-8 of The Andersons, Inc., of our report dated June 19, 2000
appearing in Form 11-K of The Andersons, Inc., for the year ended December 31,
1999.



/s/Plante & Moran, LLP

Toledo, Ohio
June 28, 2000