Exhibit 23.1


                        Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 333-01249) pertaining to The Andersons, Inc. Long-Term
Performance Compensation Plan, (Form S-8 No. 333-00233) pertaining to The
Andersons, Inc. Employee Share Purchase Plan and (Form S-2 No. 333-35269)
pertaining to the registration of debenture bonds, of The Andersons, Inc. of
our report dated January 26, 1998, with respect to the consolidated financial
statements and schedule  of The Andersons, Inc. and Subsidiaries incorporated
by reference in the Annual Report (Form 10-K) for the year ended December 31,
1997.


                                         /s/Ernst & Young LLP



Toledo, Ohio
March 27, 1998