1 Exhibit 23(b) January 31, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-1004 RE: Air Products and Chemicals, Inc.-- Registration Statement on Form S-3 for $300,000,000 Principal Amount of Medium-Term Notes, Series E Ladies and Gentlemen: We refer to the Registration Statement on Form S-3 of Air Products and Chemicals, Inc. (the "Company"), filed pursuant to the Securities Act of 1933 (the "Registration Statement"), in connection with the proposed issuance and sale of the Company of up to $300,000,000 aggregate principal amount of its Debt Securities and the prospectus included in the Registration Statement which refers to us under the caption "Legal Opinions." The undersigned hereby consent to the reference to us in such prospectus under the caption "Legal Opinions." Very truly yours, /s/ James H. Agger James H. Agger Vice President, General Counsel and Secretary /s/ Robert F. Gerkens Robert F. Gerkens Assistant General Counsel /s/ Cornelius P. Powell Cornelius P. Powell Vice President--Taxes