Exhibit 23.2


                     CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby  consent to the  incorporation  by reference in the  Registration
Statement  on Form  S-8  (No.  33-52125)  pertaining  to the  Ashland  Inc.
Deferred Compensation and Stock Incentive Plan for Non-Employee  Directors,
in the Registration  Statement on Form S-8 (No. 2-95022)  pertaining to the
Ashland  Inc.  Amended  Stock  Incentive  Plan  for Key  Employees,  in the
Registration Statement on Form S-8 (No. 33-32612) pertaining to the Ashland
Inc. Employee Savings Plan, in the Registration  Statement on Form S-8 (No.
33-55922)  pertaining to the Ashland Inc. 1993 Stock Incentive Plan, in the
Registration Statement on Form S-8 (No. 33-49907) pertaining to the Ashland
Inc. Leveraged Employee Stock Ownership Plan, in the Registration Statement
on  Form  S-8  (No.  33-62901)  pertaining  to the  Ashland  Inc.  Deferred
Compensation  Plan,  in  the  Registration   Statement  on  Form  S-8  (No.
333-33617) pertaining to the Ashland Inc. 1997 Stock Incentive Plan, in the
Registration  Statement  on Form  S-3  (No.  333-78675)  pertaining  to the
registration  of  68,925  shares  of  Ashland  Inc.  Common  Stock,  in the
Registration  Statement  on Form  S-3  (No.  333-36842)  pertaining  to the
registration  of  96,600  shares  of  Ashland  Inc.  Common  Stock,  in the
Registration  Statement  on Form  S-8  (No.  333-82830)  pertaining  to the
registration  of  265,100  shares of  Ashland  Inc.  Common  Stock,  in the
Registration  Statement  on Form  S-3  (No.  33-105396)  pertaining  to the
registration  of  296,385  shares of  Ashland  Inc.  Common  Stock,  in the
Registration  Statement  on Form  S-3  (No.  333-54766)  pertaining  to the
Amended and Restated  Ashland Inc.  Incentive Plan, and in the Registration
Statement  on Form  S-3  (No.  333-69138)  pertaining  to the  offering  of
$600,000,000 of Debt Securities, Preferred Stock, Depository Shares, Common
Stock and/or  Warrants of Ashland  Inc.,  of our report dated  February 25,
2004 relating to the financial statements of Marathon Ashland Petroleum LLC
included in this Annual  Report on Form  10-K/A  (Amendment  No. 1) for the
year ended September 30, 2003.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Houston, TX

March 19, 2004