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 Statements (Forms 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 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 May 14, 1999, 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 March 31, 1999.

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
May 14, 1999