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.  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-3 (No. 333-54762) pertaining
to the  registration of 149,300 shares of Ashland Inc. Common Stock, in the
Registration  Statement  on Form  S-3  (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-8  (No.  333-54766)  pertaining  to the
Amended and  Restated  Ashland Inc.  Incentive  Plan,  in the  Registration
Statement on Form S-8 (No. 333-122270)  pertaining to Ashland Inc. Deferred
Compensation  Plan for Non-Employee  Directors  (2005), in the Registration
Statement  on Form S-8 (No.  333-122269)  pertaining  to the  Ashland  Inc.
Deferred  Compensation Plan for Employees  (2005),  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 March 11, 2005
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, 2004.



/s/ PricewaterhouseCoopers LLP
- ------------------------------
PricewaterhouseCoopers LLP
Houston, TX

March 15, 2005