                                                                   Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS



     We 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-3  No.  333-54762)   pertaining  to  the
registration  of 149,300  shares of Ashland  Inc.  Common  Stock and in the
Registration  Statement (Form S-3 No. 333-69138) 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 October
31,  2001,  with  respect  to the  consolidated  financial  statements  and
schedule of Ashland Inc.  and  consolidated  subsidiaries  included in this
Annual Report (Form 10-K) for the year ended September 30, 2001.





Cincinnati, Ohio
November 28, 2001



