Exhibit 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 27, 2003 relating to the
financial statements, which appears in the 2002 Annual Report to Shareholders of
The Andersons, Inc., which is incorporated by reference in The Andersons, Inc.'s
Annual Report on Form 10-K for the year ended December 31, 2002. We also consent
to the incorporation by reference of our report dated January 27, 2003 relating
to the financial statement schedule, which appears in such Annual Report on Form
10-K. We also consent to the references to us under the headings "Experts" in
such Registration Statement.


/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Toledo, OH
March 24, 2003