Exhibit 23


                      Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" and to the
use of our reports dated February 7, 1994, with respect to the consolidated
financial statements and schedules of The Andersons (a Partnership) in this
Post-Effective Amendment No. 1 to the Registration Statement (Form S-1 No. 33-
62442) and related Prospectus of The Andersons (a partnership) for the
registration of $10,000,000 of its debentures.

We also consent to the use of our report dated February 7, 1994 with respect
to the balance sheets of The Andersons Management Corp., in the aforementioned
Post-Effective Amendment No. 1 to the Registration Statement and related
Prospectus.


                                                            /s/Ernst & Young
                                                            ERNST & YOUNG

Toledo, Ohio
April 19, 1994




      Report of Independent Auditors on Financial Statement Schedules

We have audited the consolidated financial statements of The Andersons (a
partnership) as of December 31, 1993 and 1992, and for each of the three years
in the period ended December 31, 1993, and have issued our report thereon
dated February 7, 1994 (included elsewhere in this Registration Statement). 
Our audits also included the financial statement schedules listed in Item
16(b) of this Registration Statement.  These schedules are the responsibility
of the Company's management.  Our responsibility is to express an opinion
based on our audits.

In our opinion, the financial statement schedules referred to above, when
considered in relation to the basic financial statements taken as a whole,
present fairly in all material respects the information set forth therein.


                                                            /s/Ernst & Young
                                                            ERNST & YOUNG

Toledo, Ohio
February 7, 1994