                                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,  in the
Registration   Statement  (Form  S-3  No.  333-82830)   pertaining  to  the
registration of 265,100 shares 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  November  6, 2002,  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, 2002.





Cincinnati, Ohio
November 26, 2002



