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. 333-________) of LSB Industries, Inc. for
the registration of 25,000 shares of its common stock under the
Non-Qualified Stock Option Agreement (Daniel L. Ellis) of LSB
Industries, Inc. of our reports dated May 12, 1998 and August 14,
1998, relating to the unaudited condensed consolidated interim
financial statements of LSB Industries, Inc. that are included in
its Forms 10-Q, as amended, for the quarters ended March 31, 1998
and June 30, 1998.

Pursuant to Rule 436(c) of the Securities Act of 1933, our reports
are 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.


                                        /s/ Ernst & Young LLP

                                        ERNST & YOUNG LLP


Oklahoma City, Oklahoma
August 24, 1998