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. 33-55922)  pertaining to
the  Ashland  Inc.  1993  Stock  Incentive  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