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. 033-52125) pertaining to
the Ashland Inc. Deferred  Compensation Plan for Non-Employee  Directors 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