<SUBMISSION>
<ACCESSION-NUMBER>0000007694-04-000010
<TYPE>3
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20040112
<FILING-DATE>20040115
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>ASHLAND INC
<CIK>0000007694
<ASSIGNED-SIC>5160
<IRS-NUMBER>610122250
<STATE-OF-INCORPORATION>KY
<FISCAL-YEAR-END>0930
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>50 E. RIVERCENTER BOULEVARD
<CITY>COVINGTON
<STATE>KY
<ZIP>41012
<PHONE>6068153333
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>50 E. RIVERCENTER BOULEVARD
<CITY>COVINGTON
<STATE>KY
<ZIP>41012
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>ASHLAND OIL INC
<DATE-CHANGED>19920703
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>ASHLAND OIL & REFINING CO
<DATE-CHANGED>19700806
</FORMER-COMPANY>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>HIGDEM GARRY M
<CIK>0001276428
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3
<ACT>34
<FILE-NUMBER>001-02918
<FILM-NUMBER>04526313
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>50 E RIVERCENTER BLVD
<CITY>COVINGTON
<STATE>KY
<ZIP>41012-0391
<PHONE>8598153333
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>STE 700
<STREET2>900 ASHWOOD PKWY
<CITY>ATLANTA
<STATE>GA
<ZIP>30338
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>

<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-01-12</periodOfReport>


    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000007694</issuerCik>
        <issuerName>ASHLAND INC</issuerName>
        <issuerTradingSymbol>ash</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001276428</rptOwnerCik>
            <rptOwnerName>HIGDEM GARRY M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>STE 700</rptOwnerStreet1>
            <rptOwnerStreet2>900 ASHWOOD PKWY</rptOwnerStreet2>
            <rptOwnerCity>ATLANTA</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>30338</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>



    <ownerSignature>
        <signatureName>M. Craig Hall - Attorney-in-Fact</signatureName>
        <signatureDate>2004-01-15</signatureDate>
    </ownerSignature>

</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>3
<FILENAME>higdempoa.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>

                                                                  Exhibit 24

                             POWER OF ATTORNEY


The undersigned  hereby appoints each of David L. Hausrath,  Linda L. Foss,
and M. Craig Hall, signing singly, his true and lawful attorney-in-fact to:

(1)      apply for and obtain on behalf of the  undersigned  the  necessary
         access  codes to file Forms 3, 4, 5 and 144,  pursuant  to Section
         16(a) of the  Securities  Exchange Act of 1934 and Rule 144 of the
         Securities Act of 1933, respectively, electronically via the EDGAR
         system pursuant to Regulation S-T and the rules thereunder, and

(2)      act in a filing agent capacity to perform any and all acts for and
         on behalf of the  undersigned  which may be  necessary to complete
         the  filing  of any  such  Form  3,  4, 5 and 144  with  the  U.S.
         Securities  and  Exchange  Commission  and any other  authority in
         accordance  with Section 16(a) of the  Securities  Exchange Act of
         1934 and the rules thereunder.

The undersigned hereby grants to each  attorney-in-fact  the full power and
authority,  for me and on my behalf,  to  perform  all acts  necessary  and
proper to be done in the exercise of the rights and powers hereby granted.

The  undersigned  acknowledges  that the foregoing  individuals  are acting
under this Power of Attorney at the request of the undersigned, and are not
assuming any of the undersigned's  responsibilities  to comply with Section
16 of the Securities Exchange Act of 1934 or Rule 144 of the Securities Act
of 1933.

Each  attorney-in-fact  shall be  authorized  to act  under  this  Power of
Attorney  only so long as such  attorney-in-fact  is an employee of Ashland
Inc.,  or until  such  time as this  Power of  Attorney  has been  revoked,
annulled or set aside.

IN WITNESS WHEREOF,  the undersigned has executed this Power of Attorney as
of this 12th day of January, 2004.




                            /s/ Garry M. Higdem

                              Garry M. Higdem


</TEXT>
</DOCUMENT>
</SUBMISSION>
