


                                                         EXHIBIT 23



                     Consent of Independent Auditors



We consent  to  the  incorporation  by  reference  in  the  Registration
Statement  (Form S-8 No. 33-7501) pertaining to the Employee Thrift Plan
of Ashland Oil,  Inc. and in the related Prospectus  of our report dated
January  13, 1995 with respect to the financial statements and schedules
of the Ashland  Oil, Inc. Employee Thrift  Plan included in this  Annual
Report (Form 11-K) for the year ended September 30, 1994.



                                                     Ernst & Young LLP


Louisville, Ky.
January 23, 1995
