                                                                EXHIBIT 23.3


                    CONSENT OF TILLINGHAST-TOWERS PERRIN

     We hereby consent to being named in Ashland Inc.'s Annual Report on
Form 10-K-A for the year ended September 30, 2003 in the form and context
in which we are named. We do not authorize or cause the filing of such
Annual Report and do not make or purport to make any statement other than
as reflected in the Annual Report.


/s/  John W. Brumbach, Principal
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Tillinghast-Towers Perrin
November 8, 2004

