                                                              Exhibit 23.1


          CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



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. 333-54766)  pertaining to the Amended
and Restated  Ashland Inc.  Incentive Plan, 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. 33-55922)  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 of  Ashland  Inc.  Common  Stock,  in the
Registration   Statement  (Form  S-3  No.  333-105396)  pertaining  to  the
registration  of 296,385  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 November
3, 2004, 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, 2004.



/s/ Ernst & Young
--------------------------------------------

Cincinnati, Ohio
December 10, 2004



