                                                          EXHIBIT 99.2


             CONSENT OF HAMILTON, RABINOVITZ & ALSCHULER, INC.

     We hereby  consent to being named in Ashland  Inc.'s  Annual Report on
Form 10-K for the year ended  September 30, 2004 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/ Dr. Francine F. Rabinovitz
--------------------------------------------
Hamilton, Rabinovitz & Alschuler, Inc.
December 1, 2004


