Exhibit 23.1
Consent of Independent
Registered Public Accounting Firm
The Board of Directors
LSB Industries, Inc.
We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-58225) pertaining to the 1993 Stock Option and Incentive Plan, the Registration Statements (Forms S-8 No. 333-62831, No. 333-62835, No. 333-62839, No. 333-62843, and No. 333-62841) pertaining to the registration of an aggregate of 225,000 shares of common stock pursuant to certain Non-Qualified Stock Option Agreements for various employees, the Registration Statement (Form S-8 No. 333-98359) pertaining to the 1998 Stock Option and Incentive Plan and Outside Directors Stock Purchase Plan, the Registration Statement (Form S-8 No. 333-110268) pertaining to the registration of an aggregate of 804,000 shares of common stock pursuant to certain Non-Qualified Stock Option Agreements for various employees, and the Registration Statement (Form S-3 No. 33-69800) of LSB Industries, Inc. and in the related Prospectuses of our report dated March 23, 2007, (except for Notes 2, 3, 10, 13, and 21 and the financial statements schedules listed in the Index at Item 15 (a) (2) as to which the date is July 16, 2007) with respect to the consolidated financial statements and schedules of LSB Industries, Inc. included in the Annual Report on Form 10-K, as amended by Form 10K/A, Amendment No. 1, for the year ended December 31, 2006.
ERNST & YOUNG LLP
Oklahoma City, Oklahoma
July 16, 2007
