                                                               EXHIBIT 99.1

                    CONSENT OF TILLINGHAST-TOWERS PERRIN

     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/   John W. Brumback
------------------------------------
Tillinghast-Towers Perrin
December 1, 2004


