Exhibit 15.1




   Letter of Acknowledgment Re: Unaudited Financial Information



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 May 12,
1998 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 March 31, 1998.

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.


                                        Ernst & Young LLP


Oklahoma City, Oklahoma
May 12, 1998