<SUBMISSION>
<ACCESSION-NUMBER>0000007694-04-000019
<TYPE>3
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20040129
<FILING-DATE>20040205
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>ESLER SUSAN B
<CIK>0001278459
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3
<ACT>34
<FILE-NUMBER>001-02918
<FILM-NUMBER>04570072
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>50 E RIVERCENTER BLVD
<CITY>COVINGTON
<STATE>KY
<ZIP>41012
</MAIL-ADDRESS>
</REPORTING-OWNER>
<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>
<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>2004-01-29</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001278459</rptOwnerCik>
            <rptOwnerName>ESLER SUSAN B</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>50 E RIVERCENTER BLVD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COVINGTON</rptOwnerCity>
            <rptOwnerState>KY</rptOwnerState>
            <rptOwnerZipCode>41012</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>114</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Restricted Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options (Right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>28.13</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-09-19</value>
            </exerciseDate>
            <expirationDate>
                <value>2012-10-19</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2250</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options  (Right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>33.0625</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2001-09-21</value>
            </exerciseDate>
            <expirationDate>
                <value>2010-10-21</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options (Right to buy).</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>34</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-09-18</value>
            </exerciseDate>
            <expirationDate>
                <value>2013-10-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options (Right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>36.38</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2002-09-20</value>
            </exerciseDate>
            <expirationDate>
                <value>2011-10-20</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options (Right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>36.625</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2000-09-16</value>
            </exerciseDate>
            <expirationDate>
                <value>2009-10-16</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Common Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F5"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F4"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5838</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Based on Employee Savings Plan information as of 1-29-04, the latest date for which such information is reasonably available.</footnote>
        <footnote id="F2">Represents shares of Restricted Common Stock acquired pursuant to Ashland's stock incentive plans as approved by the shareholders and exempt pursuant to Rule 16b-3.</footnote>
        <footnote id="F3">Employee stock option (represents a right to buy Ashland Common Stock) granted pursuant to Ashland's Amended and Restated Incentive Plan which vests in three annual installments: 50% after the 1st year, the next 25% the 2nd year and the remaining 25% for the 3rd year.  The employee stock option includes a tax withholding feature pursuant to the plan.</footnote>
        <footnote id="F4">Common Stock Units acquired pursuant to Ashland's 1995 Deferred Compensation Plan as of 2-3-04, payable in cash or stock upon termination of service and exempt under Rule 16b-3.  (One (1) Common Stock Unit in the 1995 Plan is the equivalent of one (1) share of Ashland Common Stock)</footnote>
        <footnote id="F5">Converts to common stock on a one-for-one basis.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>M. Craig Hall  Attorney-in-Fact</signatureName>
        <signatureDate>2004-02-05</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>3
<FILENAME>eslerpoa.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 30th day of January, 2004.




                            /s/ Susan B. Esler

                              Susan B. Esler


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