Exhibit 23.1

CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
pertaining to (Form S-8 No. 33-01249) The Andersons, Inc. Long-Term Performance
Compensation Plan and (Form S-8 No. 33-00233) The Andersons, Inc.
Employee Share Purchase Plan of The Andersons, Inc., of our report dated
February 2, 1996 with respect to the consolidated statements of The Andersons,
Inc. incorporated by reference in the Annual Report (Form 10-K) for the year
ended December 31, 1995.


                                              \s\Ernst & Young LLP

Toledo, Ohio
March 28, 1996