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                                                                    EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the  incorporation  by  reference in the  Registration  Statements
(Form S-8 No. 333-80785) pertaining to The Andersons,  Inc. Amended and Restated
Long-Term Performance  Compensation Plan, (Form S-8 No. 333-00233) pertaining to
The Andersons,  Inc.  Employee Share  Purchase  Plan,  (Form S-8 No.  333-53137)
pertaining to The Andersons,  Inc.  Retirement  Savings and Investment  Plan and
(Form S-3 No.  333-79307)  pertaining to the  registration of debenture bonds of
The  Andersons,  Inc. of our report dated January 24, 2000,  with respect to the
consolidated  financial  statements  and  schedule of The  Andersons,  Inc.  and
subsidiaries  included  in the  Annual  Report  (Form  10-K) for the year  ended
December 31, 2000.


                                                  /s/Ernst & Young LLP

Toledo, Ohio
March 20, 2001