Exhibit 23

                          Independent Auditors' Consent



The Board of Directors
The Andersons, Inc.



We consent to  incorporation  by reference in the  registration  statement  (No.
333-53137) on Form S-8 of our report dated June 3, 2002  appearing on The Annual
Report form 11-K of The Andersons, Inc., for the year ended December 31, 2001.

                                                      /s/Plante & Moran, LLP


Toledo, Ohio
June 25, 2002