


Exhibit 23.2 - Consent of PricewaterhouseCoopers LLP


                     CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the  incorporation  by reference in Amendment No. 2 to
the Registration  Statement on Form S-3 (No.  333-54762) of Ashland Inc. of
our report dated February 7, 2001, relating to the financial  statements of
Marathon  Ashland  Petroleum  LLC,  which appears in Ashland  Inc.'s Annual
Report on Form 10-K/A  Amendment No. 1 for the fiscal year ended  September
30, 2000.


/s/ PricewaterhouseCoopers LLP


Pittsburgh, PA
March 30, 2001

