EXHIBIT 23.1


          Consent of Independent Registered Public Accounting Firm

We consent to the  incorporation by reference in  Post-Effective  Amendment
No. 1 to the Registration  Statement (Form S-8 No. 33-32612)  pertaining to
the Ashland Inc. Employee Savings Plan of our reports (a) dated November 3,
2004, with respect to the consolidated financial statements and schedule of
Ashland Inc.  included in its Annual  Report (Form 10-K) for the year ended
September  30,  2004  and (b)  dated  May 19,  2005,  with  respect  to the
financial statements and schedule of the Ashland Inc. Employee Savings Plan
included  in the  Plan's  Annual  Report  (Form  11-K)  for the year  ended
December 31, 2004, filed with the Securities and Exchange Commission.

We also  consent  to the  incorporation  by  reference  therein  to (a) the
reference to our firm under the caption "Experts" and (b) our reports dated
April 26, 2005, with respect to the balance sheets of ATB Holdings Inc. and
New EXM Inc. as of March 31, 2005 and 2004,  each of which were included in
their  Registration  Statements  (Forms S-4), filed with the Securities and
Exchange Commission.

/s/ Ernst & Young LLP
Cincinnati, Ohio
August 8, 2005