EXHIBIT 23.1


          CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We consent  to the  incorporation  by  reference  in the  Registration
Statement  (Form S-8 No.  33-55922-99)  pertaining to the Ashland Inc. 1993
Stock  Incentive  Plan,  in  the  Registration   Statement  (Form  S-8  No.
333-33617-99)  pertaining to the Ashland Inc. 1997 Stock Incentive Plan, in
the  Registration  Statements  (Form S-8 Nos.  333-54766-99 and 333-127348)
pertaining to the Amended and Restated Ashland Inc.  Incentive Plan, in the
Registration Statement (Form S-8 No. 33-62901-99) pertaining to the Ashland
Inc. Deferred  Compensation  Plan, in the Registration  Statement (Form S-8
No. 33-52125-99)  pertaining to the Ashland Inc. Deferred Compensation Plan
for Non-Employee  Directors,  in the  Registration  Statement (Form S-8 No.
333-122269-99)  pertaining to the Ashland Inc.  Deferred  Compensation Plan
for  Employees  (2005),  in  the  Registration   Statement  (Form  S-8  No.
333-122270-99)  pertaining to the Ashland Inc.  Deferred  Compensation Plan
for Non-Employee  Directors (2005), in the Registration Statement (Form S-8
No. 33-32612-99)  pertaining to the Ashland Inc. Employee Savings Plan, and
in the Registration Statement (Form S-8 No. 33-49907-99)  pertaining to the
Ashland Inc.  Leveraged Employee Stock Ownership Plan, of our reports dated
November 30, 2005, with respect to the  consolidated  financial  statements
and  schedule of Ashland  Inc.  and  consolidated  subsidiaries  (Ashland),
Ashland  management's  assessment of the  effectiveness of internal control
over financial  reporting,  and the  effectiveness of internal control over
financial  reporting of Ashland,  included in the Annual Report (Form 10-K)
for the year ended September 30, 2005.

                                          /s/ Ernst & Young LLP

Cincinnati, Ohio
December 8, 2005