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, (Form S-8 No. 333-53137)
pertaining to The Andersons, Inc. Retirement Savings and Investment Plan and
(Form S-2 No. 333-35269) pertaining  to the  registration of debenture bonds of
The Andersons, Inc. of our report dated January 25, 1999, with respect to the
consolidated financial statements and schedule of The Andersons, Inc. and
Subsidiaries included in the Annual Report (Form 10-K) for the year ended
December 31, 1998.


                                        /s/Ernst & Young LLP



Toledo, Ohio
March 16, 1999