
                                                                 Exhibit 23.2


                    CONSENT OF INDEPENDENT ACCOUNTANTS



     We  hereby  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.
33-26101)  pertaining to the Ashland Inc. Long-Term Incentive 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-8 No. 333-54766)  pertaining
to the  Amended and  Restated  Ashland  Inc.  Incentive  Plan,  and in the
Registration Statement (Form S-3 No. 333-70651) 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 February
7,  2001,  relating  to  the  financial  statements  of  Marathon  Ashland
Petroleum LLC included in this Annual Report (Form 10-K/A Amendment No. 1)
for the year ended September 30, 2000.





                                        /s/ PricewaterhouseCoopers LLP
                                        PricewaterhouseCoopers LLP
                                        Pittsburgh, PA

March 30, 2001
