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                                                                 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