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) pertaining  to
the   1981  and  1986  Incentive  Stock  Option  Plans,  the
Registration  Statement (Form S-8 No. 333-58225)  pertaining
to   the   1993  Stock  Option  and  Incentive   Plan,   the
Registration Statements (Forms S-8 No. 333-62831,  No.  333-
62835,  No.  333-62839, No. 333-62843,  and  No.  333-62841)
pertaining  to  the  registration of  an  aggregate  225,000
shares  of  common  stock pursuant to certain  Non-Qualified
Stock  Option  Agreements  for  various  employees  and  the
Registration  Statement  (Form  S-3  No.  33-69800)  of  LSB
Industries,  Inc.  and in the related  Prospectuses  of  our
report  dated  November 15, 1999, 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, 1999.

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
November 15, 1999