Exhibit 23.1


                        Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" and to the
use of our reports dated February 6, 1995, with respect to the financial
statements of The Andersons Management Corp. (the "General Partner") and the
consolidated financial statements of The Andersons (the "Partnership") in this
Registration Statement and related Joint Proxy Statement/Prospectus of The
Andersons Management Corp. and The Andersons dated April 28, 1995.

                                          /s/ Ernst & Young LLP
                                          ERNST & YOUNG LLP

Toledo, Ohio
April 28, 1995