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. 33-8302) pertaining to the 1981 and 1986
Incentive Stock Option Plans, the Registration Statement (Form S-8
No. 333-58225) pertaining to the 1993 Stock Option and Incentive
Plan, the Registration Statement (Form S-8 No. 333-62831, No. 333-
62835, No. 333-62839, No. 333-62843, and No. 333-62841) pertaining
to the registration of an aggregate of 225,000 shares of common
stock pursuant to certain Non-Qualified Stock Option Agreements
for various employees and the Registration Statement (Form S-3 
No. 33-69800) of LSB Industries, Inc. and in the related Prospectuses 
of our report dated November 20, 1998, relating to the unaudited 
condensed consolidated interim financial statements of LSB Industries, 
Inc. which are included in its Form 10-Q for the quarter ended 
September 30, 1998.

Pursuant to Rule 436(c) of the Securities Act of 1933 our report is
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
November 20, 1998