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. 33-49907)  pertaining to
the Ashland Inc. Leveraged Employee Stock Ownership 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