EXHIBIT 24.1

                             POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned Directors
and  Officers of ASHLAND  INC., a Kentucky  corporation,  which is about to
file  Post-Effective  Amendments to Registration  Statements on Form S-8 of
Registration  No.  33-52125   pertaining  to  the  Ashland  Inc.   Deferred
Compensation   and  Stock  Incentive  Plan  for   Non-Employee   Directors,
Registration No. 33-32612  pertaining to the Ashland Inc.  Employee Savings
Plan,  Registration No. 33-55922  pertaining to the Ashland Inc. 1993 Stock
Incentive Plan,  Registration  No. 33-49907  pertaining to the Ashland Inc.
Leveraged   Employee  Stock  Ownership  Plan,   Registration  No.  33-62901
pertaining to the Ashland Inc. Deferred Compensation Plan, Registration No.
333-33617  pertaining  to the  Ashland  Inc.  1997  Stock  Incentive  Plan,
Registration No.  333-54766  pertaining to the Amended and Restated Ashland
Inc. Incentive Plan,  Registration No. 333-122270 pertaining to the Ashland
Inc.  Deferred  Compensation Plan for Non-Employee  Directors  (2005),  and
Registration  No.  333-122269  pertaining  to  the  Ashland  Inc.  Deferred
Compensation  Plan  for  Employees  (2005);  Post-Effective  Amendments  to
Registration   Statements  on  Form  S-3  of  Registration   No.  333-78675
pertaining  to the  registration  of 68,925  shares of Ashland Inc.  Common
Stock,  Registration No. 333-36842 pertaining to the registration of 96,600
shares of Ashland Inc. Common Stock,  Registration No. 333-54762 pertaining
to the  registration  of  149,300  shares of  Ashland  Inc.  Common  Stock,
Registration No. 333-82830 pertaining to the registration of 265,100 shares
of Ashland Inc. Common Stock,  Registration No. 33-105396 pertaining to the
registration  of  296,385  shares  of  Ashland  Inc.   Common  Stock,   and
Registration  No.  333-69138  pertaining to the offering of $600,000,000 of
Debt Securities,  Preferred Stock,  Depository Shares,  Common Stock and/or
Warrants of Ashland Inc.; and Post-Effective Amendments to the Registration
Statement  on  Form  S-4  of  Registration  No.  333-119689-01,   with  the
Securities and Exchange  Commission  under the provisions of the Securities
Act of 1933, as amended,  hereby constitutes and appoints JAMES J. O'BRIEN,
DAVID L. HAUSRATH and LINDA L. FOSS,  and each of them, his or her true and
lawful  attorneys-in-fact  and  agents,  with full power to act without the
others to sign and file such  Post-Effective  Amendments  and the  exhibits
thereto and any and all other  documents in connection  therewith,  and any
such amendments thereto,  with the Securities and Exchange Commission,  and
to do and perform any and all acts and things requisite and necessary to be
done in connection  with the foregoing as fully as he or she might or could
do  in   person,   hereby   ratifying   and   confirming   all  that   said
attorneys-in-fact  and agents,  or any of them, may lawfully do or cause to
be done by virtue hereof.

Dated:  June 14, 2005



                                                             
/s/ James J. O'Brien                                            /s/ Kathleen Ligocki
- -------------------------------------------                     ---------------------------------------------
James J. O'Brien, Chairman of the Board                           Kathleen Ligocki, Director
and Chief Executive Officer

/s/ J. Marvin Quin                                              /s/ Patrick F. Noonan
- -------------------------------------------                     ---------------------------------------------
J. Marvin Quin, Senior Vice President                            Patrick F. Noonan, Director
and Chief Financial Officer

/s/ Lamar M. Chambers                                           /s/ Ernest H. Drew
- -------------------------------------------                     ---------------------------------------------
Lamar M. Chambers, Vice President and                             Ernest H. Drew, Director
Controller

/s/ Roger W. Hale                                               /s/ George A. Schaefer, Jr.
- -------------------------------------------                     ---------------------------------------------
Roger W. Hale, Director                                           George A. Schaefer, Jr., Director


/s/ Bernadine P. Healy                                          /s/ Theodore M. Solso
- -------------------------------------------                     ---------------------------------------------
Bernadine P. Healy, Director                                      Theodore M. Solso, Director


/s/ Mannie L. Jackson                                           /s/ Michael J. Ward
- -------------------------------------------                     ---------------------------------------------
Mannie L. Jackson, Director                                       Michael J. Ward, Director