Exhibit 15.1

ERNST & YOUNG LLP             100 North Broadway        Phone: 405 278 6800
                         Oklahoma City, OK 73102         Fax:  405 278 6823
                                                         Fax:  405 278 6834








November 19, 1996



The Board of Directors
LSB Industries, Inc.

We are aware of the incorporation by reference in the Registration Statement
(Form S-8 No. 33-8302) and the Registration Statement (Form S-3 No. 33-69800)
of LSB Industries, Inc. and in the related Prospectus of our report dated
November 19, 1996 relating to the unaudited condensed consolidated interim
financial statements of LSB Industries, Inc. which are included in its Form
10-Q for the quarter ended September 30, 1996.

Pursuant to Rule 436(c) of the Securities Act of 1933 our report is not a part
of the registration statement prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933.

                                   Very truly yours,

                                   /s/ Ernst & Young LLP