Exhibit 31.2

                               CERTIFICATION

Statement  Pursuant  to Section  302 of the  Sarbanes-Oxley  Act of 2002 by
Chief  Financial  Officer  Regarding  Facts and  Circumstances  Relating to
Exchange Act Filings.

I, J. Marvin Quin, Chief Financial Officer of Ashland Inc., certify that:

1.         I have  reviewed  this  annual  report on Form 10-K/A of Ashland
           Inc.;

2.         Based on my  knowledge,  this report does not contain any untrue
           statement  of a material  fact or omit to state a material  fact
           necessary  to  make  the  statements   made,  in  light  of  the
           circumstances   under  which  such  statements  were  made,  not
           misleading with respect to the period covered by this report;

3.         Based on my  knowledge,  the  financial  statements,  and  other
           financial information included in this report, fairly present in
           all  material  respects  the  financial  condition,  results  of
           operations  and cash flows of the registrant as of, and for, the
           periods presented in this report;

4.         The registrant's  other certifying officer and I are responsible
           for  establishing  and  maintaining   disclosure   controls  and
           procedures  (as  defined in  Exchange  Act Rules  13a-15(e)  and
           15d-15(e))  and internal  control over  financial  reporting (as
           defined in Exchange Act Rules  13a-15(f) and  15d-15(f)) for the
           registrant and have:

           a)  Designed such disclosure controls and procedures,  or caused
               such disclosure controls and procedures to be designed under
               our  supervision,   to  ensure  that  material   information
               relating  to  the  registrant,  including  its  consolidated
               subsidiaries,  is made  known to us by others  within  those
               entities,  particularly  during  the  period  in which  this
               report is being prepared;

           b)  Designed such internal control over financial reporting,  or
               caused such internal control over financial  reporting to be
               designed  under  our  supervision,   to  provide  reasonable
               assurance  regarding the reliability of financial  reporting
               and the  preparation  of financial  statements  for external
               purposes in accordance  with generally  accepted  accounting
               principles;

           c)  Evaluated the  effectiveness of the registrant's  disclosure
               controls  and  procedures  and  presented in this report our
               conclusions   about  the  effectiveness  of  the  disclosure
               controls and procedures, as of the end of the period covered
               by this report based on such evaluation; and

           d)  Disclosed  in this  report  any  change in the  registrant's
               internal  control over  financial  reporting  that  occurred
               during the  registrant's  most recent  fiscal  quarter  (the
               registrant's  fourth fiscal quarter in the case of an annual
               report)  that  has  materially  affected,  or is  reasonably
               likely  to  materially  affect,  the  registrant's  internal
               control over financial reporting; and

5.         The registrant's  other certifying officer and I have disclosed,
           based on our most recent  evaluation  of internal  control  over
           financial reporting,  to the registrant's auditors and the Audit
           Committee  of  registrant's   Board  of  Directors  (or  persons
           performing the equivalent functions):

           a)  All significant  deficiencies and material weaknesses in the
               design or  operation  of  internal  control  over  financial
               reporting  which are reasonably  likely to adversely  affect
               the registrant's ability to record,  process,  summarize and
               report financial information; and

           b)  Any fraud, whether or not material, that involves management
               or  other  employees  who  have a  significant  role  in the
               registrant's internal control over financial reporting.

Date: March 30, 2006
                                  /s/ J. Marvin Quin
                                  -------------------------------------------
                                  Chief Financial Officer