Exhibit 23


                      CONSENT OF INDEPENDENT AUDITORS

We consent to the use of our report dated November 5, 1997, included in the
Annual Report on Form 10-K of Ashland Inc. for the year ended September 30,
1997, with respect to the consolidated  financial  statements,  as amended,
included in this Form 10-K/A



                                             Ernst & Young LLP


Louisville, Kentucky
April 29, 1998