Exhibit 23


                      CONSENT OF INDEPENDENT AUDITORS

     We consent  to the  incorporation  by  reference  in the  Registration
Statement (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  (Form S-8 No.  2-95022)  pertaining to the Ashland
Inc.  Amended Stock Incentive Plan for Key Employees,  in the  Registration
Statement  (Form S-8 No. 33-7501)  pertaining to the Ashland Inc.  Employee
Savings  Plan,  in the  Registration  Statement  (Form  S-8  No.  33-26101)
pertaining  to  the  Ashland  Inc.   Long-Term   Incentive   Plan,  in  the
Registration  Statement (Form S-8 No.  33-55922)  pertaining to the Ashland
Inc. 1993 Stock Incentive Plan, in the Registration Statement (Form S-8 No.
33-49907) pertaining to the Ashland Inc. Leveraged Employee Stock Ownership
Plan, in the Registration  Statement (Form S-8 No. 33-62901)  pertaining to
the Ashland Inc. Deferred Compensation Plan, in the Registration  Statement
(Form  S-8  No.  333-33617)  pertaining  to the  Ashland  Inc.  1997  Stock
Incentive Plan, in the  Registration  Statement (Form S-3 No.  33-57011) as
amended  by  Post-Effective   Amendment  No.  2,  pertaining  to  the  U.S.
$200,000,000  Ashland  Inc.  Medium-Term  Notes,  Series H, and the related
Prospectus,  of our report  dated  November  5, 1997,  with  respect to the
consolidated   financial  statements  and  schedule  of  Ashland  Inc.  and
subsidiaries  included in the Annual  Report (Form 10-K) for the year ended
September 30, 1997.



                                                    Ernst & Young LLP


November 24, 1997